The answer to the 50% meals deduction is this: you record all your client meals, and make sure your tax professional knows 100% of the meals were recorded. Your tax professional then makes the 50% calculation. (You may already know the following, but I have seen it too often with my small business clients.) Just be sure not to put any personal meals in there: all your personal expenses should be paid from a personal account rather than a business account to keep them separate, which is also for your protection in the event of an audit, as well as saving you bookkeeping hours that you might have to pay out.  Unless the client is ACTUALLY REIMBURSING you for the meals, or you are actually putting them on your invoices to the client, they are NOT a billable expense.