Providing personalized tax, accounting and consulting services to Evergreen, Conifer and the greater metro area since 1992

100% Deduction for Restaurant Meals in 2021 and 2022

Recent tax law changes provide temporary relief from the 50% haircut that normally applies to the business meal deductions. The taxpayer or an employee must be at the meal. The easing applies only to:

  • Food and beverages purchased at a restaurant for takeout or dining in the establishment
  • Client meals with the taxpayer or employee present, and travel-related meals.

What does not qualify for the 100%deduction:

  • Prepackaged food or beverages bought at a store or similar facility.
  • The cost of meals at an employer-operated facility.




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