Business Meal Deduction Calculator
Post-TCJA 2017: entertainment is 0%, meals are 50%. Enter your client dinners, team meals, employer-provided food, and office snacks to see your exact deduction, documentation checklist, tax savings, and quarterly estimated payment reduction.
Post-TCJA 2017 rules: meals are 50%, entertainment is 0%
The Tax Cuts and Jobs Act eliminated the business entertainment deduction entirely (IRC §274(a)(1)). Tickets, sporting events, golf, concerts, and client entertainment no longer qualify — even if business is discussed. Business meals remain 50% deductible when properly documented.
Business meals
Client dinners, team meals, meals with business associates where a genuine business discussion takes place. Entertainment (golf, concerts, tickets) does not qualify under TCJA 2017.
Contemporaneous documentation kept
IRS §274(d): who was present, business relationship, business purpose, date, location
Employer & office meals
Effective tax rate
28%| Category | Spent | Rate | Deductible |
|---|---|---|---|
| Business meals | $2,040 | 50% | $1,020 |
| Office snacks & beverages | $600 | 50% | $300 |
| Total | $2,640 | 50% | $1,320 |
Documentation checklist (IRC §274(d))
- Who: Name and business relationship of every person present
- What: Cost and description of the meal
- Where: Name and address of the restaurant
- When: Date of the meal
- Business purpose: The specific business topic or deal discussed
Keep receipts. Log entries created at tax time from memory are frequently disallowed at audit. Apps like Expensify or a simple spreadsheet with photos of receipts work well.
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