General Meals (50% Deduction Limit): Typically, you can only deduct 50% of your business-related meal expenses, unless specific exceptions apply. For instance, pre-packaged foods or beverages purchased from grocery stores, liquor stores, or convenience stores are also subject to this 50% limit.
DOT Meals (80% Deduction Limit): For individuals who are governed by the Department of Transportation (DOT) hours of service regulations, the deduction limit increases to 80% for business meals consumed during or in relation to any duty period when these regulations are applicable. Those affected by the DOT hours of service limits include:
Certain air transportation personnel (such as pilots, crew members, dispatchers, mechanics, and control tower operators) regulated by the Federal Aviation Administration.
Interstate truck drivers regulated by the DOT.
Specific railroad employees under the Federal Railroad Administration regulations.
Certain merchant mariners regulated by the Coast Guard.
For further details and additional exceptions, please refer to Chapter 8 of IRS Publication 334.