Providing coffee, drink, snacks, and meals in the office goes a long way to improve and/or maintain employee morale. There are times when providing meals for employees who work late and/or overtime is convenient to the employer as it aids workplace efficiency. Outside of the office, business meals are necessary when away from home on business trips, attendance at conventions and meeting with business prospects. While all of these situations are valid expenses of running a business, it was also a business tax deduction. However this will no longer be the case beginning with your 2026 business tax return. IRS has provided greater clarification on deductible business meal expenses. The business can still expense these items for accounting book purposes.