USA Contractor feeding other subcontractors on job sites, Schedule C, does this count as an expense

[Alexander Alexandrov]

On Schedule C, single member LLC disregarded entity for federal tax purposes has expense for feeding other subcontractors on the various job sites at Employers convenience. Does this expense that consists of coffee, other drinks, snacks and piece of fruit can be counted as an expense with 50% limitation on the original receipts?

 

[kirby]

Meals&Entertainment Under the New Tax Law – What Can I Deduct? | SC&H

One of the changes in the Tax Cuts and Jobs Act (TCJA) that affects almost every business taxpayer is the change in the rules for deductibility of meals

www.schgroup.com

Answer is yes. Qualifies for 50% deduction as "de minimis" meal.