According to guidance from the IRS issued April, 8, 2021 (IR-2021-79), the Treasury Department, under the Disaster Relief Act of 2020, has created a temporary exception to the 50% limit on deducting food and beverages as a business deduction. For the calendar years of 2021 and 2022, business can deduct 100% of their food and beverage expenses at restaurants. For more information see here: https://www.irs.gov/pub/irs-drop/n-21-25.pdf
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