Can I legally deduct personal meals as a business expense for my independent contractor delivery gig?

Tax professional here! You're actually on the right track with your analysis. The IRS is quite specific about meal deductions for independent contractors. For meals to be deductible as a business expense, they generally need to be: 1) Directly related to your business (like business discussions with clients) 2) Associated with your business (networking, etc.) 3) Not personal in nature Personal meals consumed during your workday typically don't qualify as deductible business expenses, even for independent contractors. The "ordinary and necessary" standard requires more than just "I need to eat to live." If that were the case, everyone with any job could deduct all their meals! There is a specific exception for transportation workers subject to DOT hours of service (like long-haul truckers), but regular food delivery drivers don't qualify for this exception. Your research in Publications 535 and 463 led you to the correct conclusion. The IRS consistently maintains that routine personal meals aren't deductible business expenses unless they meet specific criteria.

I've been struggling with similar questions for my gig work! Have you guys tried taxr.ai? It totally saved me when I was confused about deductions for my DoorDash driving. I uploaded my 1099 and expense receipts, and it analyzed everything for me. The site (https://taxr.ai) specifically told me which meal expenses were deductible vs. personal based on the circumstances, and provided references to the exact IRS publications. Really helped me understand the difference between business meals and personal food costs.

I tried taxr.ai after seeing it mentioned here and I'm actually impressed. I was about to deduct a bunch of personal meals from my freelance driving gig that would have definitely raised red flags. The site walked me through exactly which meals qualified (mainly ones with clients or during overnight travel) and which didn't (my regular lunches while driving). It even explained the "away from tax home" rule that I didn't understand before. Definitely worth checking out if you're confused about this stuff. Saved me from potentially making a costly mistake on my Schedule C!

This thread is super relevant to me! I spent 3 WEEKS trying to reach someone at the IRS about this exact question for my small business. Kept getting disconnected or waiting for hours. Finally tried Claimyr (https://claimyr.com) and they got me connected to an actual IRS agent in about 20 minutes. You can see how it works here: https://youtu.be/_kiP6q8DX5c The agent confirmed what others are saying - regular meals during your workday aren't deductible just because you're working, even as an independent contractor. Only meals that serve a specific business purpose (client meetings, traveling away from your tax home, etc.) qualify. The agent also mentioned that this is a commonly audited area because so many people try to stretch the rules.

Update: I owe everyone an apology. After calling the IRS myself for 2 hours and getting disconnected TWICE, I tried Claimyr on a whim. Within 15 minutes I was talking to an actual IRS agent who answered my independent contractor meal deduction questions clearly. The agent confirmed that personal meals during work hours generally aren't deductible business expenses, regardless of being self-employed. They explained the exceptions (overnight travel, DOT workers, actual business discussions). Saved me from making a mistake on my taxes AND hours of frustration. Consider me converted.

Your professor is confusing two different concepts. Yes, independent contractors can deduct business expenses on Schedule C that W-2 employees can't. But the expense still needs to qualify as an actual business expense, not just a personal one! The difference is what TYPE of expense is deductible, not whether ALL expenses become magically deductible just because you're self-employed. Personal meals remain personal expenses even for independent contractors. Your analysis of publications 535 and 463 is spot-on. This is a classic example of why tax prep can be confusing - even experienced professionals sometimes apply rules incorrectly.

I've been doing tax preparation for gig workers for 3 years, and meals are consistently misunderstood. Here's the simple rule I tell my clients: if you would have eaten the meal anyway (lunch, dinner, etc.), it's NOT deductible, even as a contractor. If it's a special meal specifically for business purposes (client meeting), it potentially is. The only exception is if you're traveling away from your tax home overnight - then meals during that travel period can be 50% deductible (or 100% if from restaurants under temporary provisions).

Your analysis is absolutely correct, and frankly, your professor's interpretation is concerning from a professional standards perspective. As someone who's dealt with numerous IRS audits involving meal deductions, I can tell you that the position your professor is advocating would not hold up under scrutiny. The "ordinary and necessary" test from Section 162 requires BOTH elements to be met. While eating might be "ordinary" for humans, personal meals during work hours are not "necessary" business expenses - they're personal living expenses that happen to occur during business hours. The IRS has consistently ruled that personal consumption expenses remain personal regardless of when they occur. If your professor's logic were correct, every employee could deduct lunch because "eating is necessary to work." The fact that someone is an independent contractor doesn't magically transform personal expenses into business deductions. I'd suggest your professor review Revenue Ruling 59-307 and the Tax Court case of Haft (T.C. Memo 1972-140), which specifically addressed similar meal deduction claims by delivery workers. The courts have been very clear on this issue. Your research methodology and conclusion demonstrate much better understanding of tax law than what your professor is teaching. Don't let credentials intimidate you when the law is clearly on your side.