A meal at a conference belongs on Line 24b, deductible meals.
Why line 24b
Food you buy at or around a business conference is a business meal on line 24b at 50 percent, whether you ate it with a prospect or alone between sessions, because the conference puts you away from home on business. What matters is separating the costs the event bills you for. A registration fee that includes lunch is not a meal expense you split out unless the organiser states the meal cost separately, and the registration itself is not travel or meals at all.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a meal at a conference lands on Line 24b without you sorting it.
Start for freeWhat a meal at a conference is confused with
- Line 27a, other expenses
- Meals are line 24b at 50 percent; the conference or trade show registration fee is a separate business expense itemised in Part V on line 27a, deductible in full.
- Line 24a, travel
- The flight, the hotel and the taxis for the conference are line 24a at full cost; only the food lands on line 24b.
- Line 8, advertising
- Food and drink you hand out at your own exhibition stand to attract attendees is promotional, so it is advertising on line 8 rather than a 50 percent meal.
Examples that belong on line 24b
- A $42 lunch between sessions at an industry conference, deducted at $21
- A $118 dinner with two prospects met at the event, deducted at $59
- A $65 separately stated gala dinner ticket, deducted at $32.50
- $28 of coffee and snacks over two conference days, deducted at $14
- A $540 registration fee with no stated meal component, deducted in full on line 27a
What does not belong here
- The registration fee reported as a meal.
- A meal cost carved out of a registration fee the organiser never itemised.
- Meals on the days you stayed on after the conference ended.
- Entertainment at the event, such as a golf outing, which is not deductible at all.
The limit that applies
Limited to 50 percent. A separately stated meal charge at an entertainment event can still qualify at 50 percent; the entertainment itself cannot.
What to keep
Keep the event agenda or badge alongside the meal receipts, so the dates line up with a documented business event. Keep the registration invoice separate, because it goes on a different line.
Other expenses on line 24b
| Expense | Line |
|---|---|
| a coffee meeting | Schedule C, Line 24b |
| a staff holiday party | Schedule C, Line 24b |
| a team meal for employees | Schedule C, Line 24b |
| lunch with a client | Schedule C, Line 24b |
| your own meals while traveling overnight | Schedule C, Line 24b |
Related lookups
- Where do client gifts go on Schedule C?
- Where does a rental car go on Schedule C?
- Where does Google Ads spend go on Schedule C?
Sources
This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.
Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.
Stop looking up lines one at a time. ClaryBook totals your year into an IRS Schedule C worksheet in form order, Part I and Part II line by line, so a meal at a conference lands on Line 24b without you sorting it.
Start for free