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IR -2021-225

For 2021 and 2022 only, businesses can generally deduct the full cost of business-related food and beverages purchased from a restaurant. Otherwise, the limit is usually 50% of the cost of the meal.

To qualify for the enhanced deduction:

• The business owner or an employee of the business must be present when food or beverages are provided.
• Meals must be from restaurants, which includes businesses that prepare and sell food or beverages to retail customers for immediate on-premises or off-premises consumption.
• Payment or billing for the food and beverages occurs after December 31, 2020, and before January 1, 2023.
• The expense cannot be lavish or extravagant.

Grocery stores, convenience stores and other businesses that mostly sell pre-packaged goods not for immediate consumption, do not qualify as restaurants. Employers may not treat certain employer-operated eating facilities as restaurants, even if they operate under contract by a third party.

Business owners need to know about certain costs:

• The cost of the meal can include taxes and tips.
• The cost of transportation to and from the meal isn’t part of the cost of a business meal.

Entertainment events
Business owners may be able to deduct the costs of meals and beverages provided during an entertainment event if either of these apply:

• the purchase of the food and beverages occurs separately from the entertainment
• the cost of the food and beverages is separate from the cost of the entertainment on one or more bills, invoices, or receipts.

仅在 2021 年和 2022 年，企业通常可以扣除从餐厅购买的与业务相关的食品和饮料的全部费用。否则，限额通常为餐费的 50%。

要获得100%扣除的资格：
提供食品或饮料时，企业主或企业员工必须在场。
膳食必须来自餐厅，其中包括为零售客户准备和销售食品或饮料以供立即在店内或店外消费的企业。
食品和饮料的付款或计费发生在 2020 年 12 月 31 日之后和 2023 年 1 月 1 日之前。
费用不能奢侈或奢侈。
杂货店、便利店和其他主要销售非即时消费的预包装商品的企业不符合餐馆的资格。雇主不得将某些雇主经营的餐饮设施视为餐馆，即使它们是根据第三方合同经营的。

以下是企业主需要了解的有关某些成本的信息：
餐费可能包括税费和小费。
往返用餐的交通费用不属于商务用餐费用的一部分。

娱乐活动 – 如果满足以下任一条件，企业主可以扣除娱乐活动期间提供的餐饮费用：

食品和饮料的购买与娱乐活动分开进行
食品和饮料的费用与一张或多张账单、发票或收据上的招待费用分开。