Where do business meals go on Schedule C?
Line 24b — Meals
Business meals go on Schedule C Line 24b, 'Meals'. Enter the deductible portion — for most self-employed taxpayers a percentage of the cost rather than the full amount, so check the limit for the tax year you are filing. A meal qualifies when it is not lavish, you or an employee is present, and it has a genuine business purpose such as a meeting with a client, supplier, or contractor. Keep the receipt with a note of who attended and what was discussed.
Examples
- Lunch with a prospective client to discuss a project.
- Meals while travelling overnight for business.
- A working meal with a subcontractor on a job.
Watch out for
- Meals you eat alone during your ordinary working day are generally personal, not deductible.
- Transport workers subject to hours-of-service limits have their own per-diem rules and percentage.
- Entertainment is generally not deductible even when a meal accompanies it — separate the amounts.
Stop guessing the category
DocuSpending reads each receipt and assigns the Schedule C category for you, then totals the year on demand.
General information, not tax advice. Amounts, limits, and percentages change between tax years — check the current IRS Schedule C instructions or ask a tax professional about your situation.
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