meals for employee

[oceanlovin'ea]

Client just asked me a question regarding buying meals for employees when working extra long days in the field. He has a lawn service business. Has 1 other employee. Some days they may work 12 hours or longer during the summer especially.

If he buys a meal (Subway, McD's) for employee while they are working, is that a deductible expense? I know if an employer brings in lunch for employees in office or shop so that they can keep working or because they can't leave area, it is deductible. Would this be the same scenario? They have no office. But employee is with him and can't go somewhere and get his own meal.

Thanks. Linda, EA

PS: He said he usually brings lunch with him for employee most days but some days they have to stop for another meal before they finish the day. He is a nice employer.

[BP.]

Looks like there's some relevant language for you here: On pp. 15-17 approx.

http://www.irs.gov/pub/irs-pdf/p15b.pdf

[Gretel]

I do not see any difference if meals are provided in a fixes location or out in the field. I vote for deductible, not subject to 50% limitation.

[oceanlovin'ea]

Thanks.

Yes, thanks for the reference. It helped with this and the HSA question I also posted.

It would seem he can deduct his occasional meals he pays for his employee but not his own. poor man! he'll just have to watch the other guy eat.

Linda, EA