Are these deductible meals?

[alex468]

What is the name of your state (only U.S. law)? MA

I tutor students (high school and older) for self-employment income as an independent contractor, and I often meet students for tutoring at cafes or coffeeshops where they pay for their snack or beverage and I pay for mine. Then we get down to the business of tutoring at the cafe.

Looking at the IRS guidelines at Publication 463 (2011), Travel, Entertainment, Gift, and Car Expenses , the expense of my drinks and snacks seems to meet all the criteria for a deductible meal/entertainment expense, but there seems to be an emphasis on meals provided to a customer or client instead of things that I consume myself that I would not otherwise purchase if I weren't at that location to tutor.

If I save receipts, is this expense 50% deductible?

 

[davew128]

Do you not consider the students to be clients???

 

[tranquility]

The key is is they are the ordinary and necessary expense of doing business.

If you came to me, I'd probably put it on your schedule C. I'd hesitate a minute because you are not paying for the client and the meal seems more of convenience to you rather than a necessary expense, but I suspect that after talking with you you'd convince me how your business plan encourages this as necessary.

 

[alex468]

Thanks davew and tranquility.

davew: Yes, I consider the students to be clients. In cases when a parent pays for the session, I think of the parent as the client, but I don't think that distinction is relevant to my tax question.

tranquility: Thanks for your reply and for understanding the situation.