Per Diem meals

[terryats]

Just for everyone's info, it looks like the irs is allowing per diem meals to be taken at 100%.

Notice 2021-63 provides guidance regarding the temporary 100-percent deduction for expenses that are paid or incurred after December 31, 2020, and before January 1, 2023, for food or beverages provided by a restaurant for purposes of ? 274(n)(2)(D) of the Internal Revenue Code. In particular, the notice sets forth a special rule that allows a taxpayer to treat the meal portion of a per diem rate or allowance as being attributable to food or beverages provided by a restaurant.

[nwtaxlady]

I know this is a different scenario. I just need clarification on...If employer provides meals for the convenience of the employer, is it 100% deductible regardless of where purchased? TIA

[New York Enrolled Agent]

I know this is a different scenario. I just need clarification on...If employer provides meals for the convenience of the employer, is it 100% deductible regardless of where purchased? TIA

From Notice 2021-25 - looks like 50%

In addition, an employer may not treat as a restaurant for purposes of Sec. 274(n)(2)(D), (1) any eating facility located on the business premises of the employer and used in furnishing meals excluded from an employee's gross income under Sec. 119, or (2) any employer-operated eating facility treated as a de minimis fringe under Sec. 132(e)(2), even if such eating facility is operated by a third party under contract with the employer as described in Sec. 1.132-7(a)(3).

[terryats]

Tax lady, if the meals are provided to all employees, and included in wages the employer can deduct at 100%. If it is a de minimis fringe benefit not included in wages the meals are deducted at 50%