For US self-employed people (freelancers, sole proprietors, single-member LLCs), a business meal is generally 50% deductible when it's ordinary and necessary for the business. Deductible meals are claimed on Schedule C (Form 1040).
What qualifies (IRS Publication 463):
- Ordinary and necessary for your trade or business
- You or an employee are present
- Food/beverages are provided to a business contact (client, prospect, customer, consultant)
- Not lavish or extravagant under the circumstances (no hard dollar ceiling)
A meal you eat alone while working is generally not a deductible business meal.
The 100% rule expired: The temporary 100% deduction for restaurant-provided food and beverages applied only to amounts paid or incurred in 2021 and 2022 (Consolidated Appropriations Act, 2021; IRS Notice 2021-25). It has expired — the general 50% limit applies again for any current-year return. A lot of circulating advice was written during that window and is now wrong.
Entertainment is not deductible: The Tax Cuts and Jobs Act eliminated the deduction for entertainment, amusement, and recreation. Concert/sports tickets and golf outings aren't deductible even when business is discussed. Food and drinks bought at an entertainment event can still be treated under the meal rules only if stated separately on the receipt (T.D. 9925) — so ask for an itemised bill.
What you must record (5 elements, IRC §274(d)): amount, date, place, business purpose, and business relationship of the people served. A credit-card statement line alone isn't enough — it captures amount and date but not purpose or relationship.
How ExpenseBot helps: Emailed restaurant/delivery receipts in Gmail are captured into a Google Sheet you own, with merchant, date, and amount filled in; photographed receipts go through the upload path. Automated capture handles amount, date, and merchant — the business purpose and who you were with are user-supplied notes. ExpenseBot does not decide deductibility or apply the 50% limit for you.
Full guide: Are Meals Tax Deductible When Self-Employed?. Estimates — confirm with your tax professional.