Meals at work – any tax advantage?
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 exceptions for meals in a few situations. 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 work day because of security reasons. During the day, the employer provided lunch which 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
