According to the Internal Revenue Service (IRS), a meal is food or beverages purchased during the course of conducting business. This can include meals consumed while traveling for business purposes, meals with clients, or meals provided to employees.

The IRS says, that if a meal meets the following criteria it is an allowable business meal expense.

  1. Ordinary and necessary to your business, paid or incurred during the taxable year.
  2. NOT lavish or extravagant.
  3. You or an employee of yours must be present at the meal.
  4. The meal is with a business contact (For example a contractor, employee, client, etc…)
  5. If the meal is part of an entertainment event, the cost of the meal is listed separately, and if the meal meets all other criteria you can deduct it.

What is deductible? 🍔

In the world of photography, expenses can pile up quickly, and finding ways to deduct these costs is essential. One often overlooked area is meal deductions. It's crucial to understand that the IRS allows photographers to deduct 50% of their meal expenses. This applies when you are traveling for a photoshoot or meeting a client for a business meal. However, remember to keep a detailed record of these expenses, including the date, total cost, name and location of the restaurant, and the business purpose of the meal for your records. This way, you can accurately account for these deductions when tax season arrives.

Please note the full amount of the meal cost is on your P&L each month. At tax time we take 50% of the total expenses when we prepare for taxes.

What about meals while I am on a shoot or in between shoots when I am by myself? 🥗

It doesn’t meet criteria #1: Working alone from a coffee shop might be necessary for you to work but the IRS doesn’t consider it necessary for your business. It doesn’t meet criteria #4: You may be working on your business, but you're not in the company of any business contacts.

Travel is the only time you can deduct an allowable business meal when you're alone.

Blog: Meal Deductions

Updated 2/24/25