The IRS allows business travelers to deduct business-related meals and hotel costs, as long as they are reasonable considering the circumstances—not lavish or extravagant. You would have to eat if you were home, so this might explain why the IRS limits meal deductions to 50% of either the: Actual cost of the meal.

As of 2026, the temporary "100% deduction" for business meals that was implemented during the pandemic has expired, and the standard rule is that business and travel meals are 50% deductible. According to current IRS guidelines, you can deduct half the cost of meals while traveling away from home on business, provided the expense is not "lavish or extravagant" and the taxpayer (or an employee) is present. There are very few exceptions where a meal remains 100% deductible; these include company-wide holiday parties, picnics for all employees, or food provided to the general public as a marketing activity (like a gallery opening). It is a common misconception that all travel expenses follow the same percentage; while meals are capped at 50%, other travel costs like airfare, hotels, Uber rides, and dry cleaning for business trips remain 100% deductible. To stay compliant, you must keep meticulous records, including the receipt, the date, and the specific business purpose or "connection" for each meal claimed on your tax return.