Rules for Self-Employed Dinners?

[Max W]

A new client is being audited and one of the expenses are dinner meals.    Client installs office cubicle, partitions, etc.

He works most of the time around 10 to 12 hours a day.  He takes a dinner break after 8 hours, rests up a bit an goes back at it.

Can he write off those dinners and what support would he need other than a log with date, time, cost and site location?   

[jklcpa]

If its an ordinary meal for himself because he has to eat, and he is in his "tax home" and not traveling, those meals are not deductible.  We all work more than that and wish our meals were deductible too.  

To be deductible, the meal must have a business purpose and must be ordinary and necessary. If it is for entertainment or recreation, those meals would not be deductible.  He would need the log that includes all of the items you mentioned plus the stated purpose and name(s) of the people he met and dined with. He would also need the receipts for the expenditures.

[Max W]

Thanks Judy.  That is exactly what I had told the client.  The issue came up because the client was a referral from another tax person who had given the client false information.  I just needed confirmation that I wasn't missing something, because there is substantial amount involved.