In 2026, the IRS generally allows for the deduction of food expenses while traveling for business, but "groceries" are treated as a component of your meal expenses rather than a separate category. To qualify, you must be traveling away from your "tax home" for a period substantially longer than an ordinary day's work, necessitating sleep or rest. You can typically deduct 50% of the cost of your meals, including groceries used to prepare meals while traveling, provided the expenses are not "lavish or extravagant." Alternatively, many travelers use the Standard Meal Allowance (per diem rate), which eliminates the need to track individual grocery receipts. If you choose to deduct actual costs, you must maintain meticulous records, including the date, location, and business purpose of the trip. Note that most W-2 employees can no longer deduct unreimbursed business expenses under current tax laws; these deductions primarily benefit the self-employed, freelancers, or business owners who are not reimbursed by an employer.