For 2021 and 2022 only, businesses can deduct the full cost of business-related food and beverages purchased from a restaurant. The IRS is encouraging us to eat out! The limit is usually 50% of the cost of the meal. You cannot deduct expenses for meals that are lavish or extravagant. Use your own discretion. Reference: IRS.gov
Can I deduct meals as a business expense?
If your business uses accrual basis of accounting, you can