Hi and welcome to Just Answer!Not taxable - but deductible - in general, you can deduct only 50% of your business-related meal and entertainment expenses. The same is true when you are deducting meals as part of travel expenses - regardless how you account for meals - based on actual meal expenses or based on per diem rate - only 50% of your business-related meal and entertainment expenses may be deducted.There are some exemptions from that rule.
You can deduct a higher percentage - currently 80% - of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. This rule applies for instance to truck drivers.
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.