What this line means
Business meals that are not part of overnight travel away from home. These go in Column B. If you already reported travel meals on line 3, do not include them again here. All meal expenses on this form are subject to the 50% limitation applied on line 9.
Does this apply to you?
- You paid for a business meal with a client, customer, or business associate
- You attended a business meeting over a meal that you were not reimbursed for
- You are a qualified performing artist who purchased meals between local performances
- You have unreimbursed meal costs directly connected to your work duties
Easy to overlook
The 50% limitation applies to all business meals The temporary 100% deduction for restaurant meals expired after 2022. For 2025, all business meals are subject to the standard 50% limit — including meals at restaurants. Filers who got used to deducting 100% of restaurant meals during 2021-2022 may not realize the rule reverted. The limitation hits on line 9, not here.1 IRS Publication 463 — Travel, Gift, and Car Expenses
Meals must have a clear business purpose A deductible business meal requires a direct connection to your work — you discussed business before, during, or after the meal with someone connected to your job. Eating lunch alone at your desk does not qualify unless you are away from your tax home on overnight travel. Keep a note of who attended and what was discussed.2 IRS Form 2106 Instructions — Line 5
Watch out for this
Double-counting meals already reported on line 3. If you entered meal expenses in Column B of line 3 because they occurred during overnight travel, do not enter them again on line 5. Line 5 is only for business meals that happened locally — not while you were traveling away from your tax home.
Footnotes
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IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses, Chapter 2. https://www.irs.gov/pub/irs-pdf/p463.pdf ↩
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IRS Form 2106 Instructions. https://www.irs.gov/instructions/i2106 ↩