Is the 100 meal deduction for COVID?

Since the beginning of 2021, the tax deduction for business meals has been 100 percent. It was increased in the Consolidated Appropriations Act to help boost restaurant sales in the wake of COVID-19. It's set to expire at the end of 2022 and won't be renewed.



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FY 2023 Results: The standard CONUS lodging rate will increase from $96 to $98. All current NSAs will have lodging rates at or above FY 2022 rates. The M&IE per diem tiers for FY 2023 are unchanged at $59-$79, with the standard M&IE rate unchanged at $59. There are no new NSA locations this year.

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You generally can't deduct meal expenses unless you (or your employee) are present at the furnishing of the food or beverages and such expense is not lavish or extravagant under the circumstances.

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