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You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense.
You cannot deduct expenses that are lavish or extravagant under the circumstances.
You generally can deduct only 50% of your unreimbursed entertainment expenses
Traveling away from home (whether eating alone or with others) on business,
Entertaining customers at your place of business, a restaurant, or other location, or
Attending a business convention or reception, business meeting, or business luncheon at a club.
Taxes and tips relating to a business meal or entertainment activity,
Cover charges for admission to a nightclub,
Rent paid for a room in which you hold a dinner or cocktail party, and
Amounts paid for parking at a sports arena.
You have these expenses as an independent contractor.
Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform.
You provide adequate records of these expenses to your customer or client.
Example. You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. If the client can deduct the expenses, the client is subject to the 50% limit.
If you (the contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit.