Generally, the cost of your meals
is not deductible, because they are personal in nature. The tax law
specifically states that, unless otherwise provided, you cannot deduct
the cost of personal expenses. A few of the most common specific
exceptions are medical expenses and the interest expense on a principal
residence. In a few instances, the courts have carved out special exceptions.
On-Duty Meals -- In a recent
Appellate Court decision (Boyd Gaming Corp., et al. v. Commissioner 83
AFTR2d 783) on-premises meals were allowed as a tax deduction to the
employer and tax-free income to the employees. In the case, the Casino
required the employees to remain on the employer's premises for the
entire workday because of security reasons. During the day, the
employer provided lunch that could be interrupted if the employees were
needed.
In another court decision involving highway patrol officers (Christey
v. Commissioner 841 F.2d 809), the officers were able to deduct the
cost of their meals while on duty because they were subject to rigid
restrictions on how, when, and where they could eat. Also, the officers
were often required to interrupt their unfinished meal if there was an
emergency or traffic problem.
There are many facts to consider before it can be determined that the
activity or expense will meet the 'convenience of employer test.' The
closer that you can get your factual situation to fit into an example
in the IRS regulations, the better your chances of getting your tax
deductions. You would be wise to seek professional advice from us or your personal tax advisor in this
area.
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