The rules around business meal deductions have tightened, and confusion is costing business owners real money. In this Kaizen Time discussion, Mark and Pierre walk through what meals are still deductible, which deductions are disappearing, and how the IRS applies the “ordinary and necessary” standard in real life. If you’re assuming meals are still an easy write-off, this conversation is worth your time.
Most business meals are only 50% deductible in 2025, and some deductions disappear entirely in 2026. Whether a meal is deductible depends on who attended, why it occurred, and whether it meets the IRS “ordinary and necessary” standard.
Key Takeaways
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Which business meals are still 100% deductible and why
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When meals drop to 50% deductibility, even if business is discussed
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Why entertainment is no longer deductible, but meals sometimes are
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What changes in 2026 could eliminate deductions businesses rely on today
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How the IRS actually evaluates “ordinary and necessary” expenses
Related Resources
How Charitable Donations Impact Tax Deductions
Denied Deductions for Inadequate Records
The Kaizen Team