Deductible Meals

[AnmarieA]

Hello I have several small business clients 1120S and sole proprietors that travel to their client's place of business and use their business credit card for their meals (food and beverages) during the day. These meals are always for the owner and/or employees of the business and sometimes includes the client's meals as well. Do these meals qualify for the 50% deduction in accordance with the IRS. These meals are for day trips NOT for overnight stays. 

The TCJA made it clear that entertainment was no longer a deduction but meals as long as they are an ordinary business expenses while conducting business and not lavish in nature they appear to qualify as deductible expenses. 

Feedback on the deductibility of meals in the general course of business would be appreciated. 

Thanks in advance for your input. 

[IRonMaN]

The meals would be taxable fringe benefits if the travel did not require an overnight stay or a period of rest.  So the 1120S clients would require those meals to be added to W-2s and meals paid for sole proprietors would be nondeductible.  

[AnmarieA]

IRonMaN thanks for your concise reply as always. I guess then only meals while traveling are 50% deductible for overnight stays and meeting expenses which include meals for a companywide business event correct. Are there other exceptions that qualify as deductible expenses? 

Thanks again for your feedback as I have appreciated your commentary to my questions.

Tax season that will never end.......

[IRonMaN]

You betcha!

[Terry53029]

As I understand your question you are asking if a business owner pays for their clients meal ( either at clients business or else where) is it deductible. The answer is yes, if that is your question. I believe @IRonMaN is thinking about an s-corp owner paying for employees meals