For 1099 contractors & freelancers
Yes, 50% of a business meal is deductible when it has a clear business purpose, such as meeting a client or prospect.
Schedule C, line 24b (Deductible meals), at 50% of the cost.
A meal qualifies when you (or an employee) are present, it isn’t lavish, and it relates to your business: discussing a project with a client, meeting a potential customer, or eating while traveling away from home overnight for work.
Your everyday lunch while working at home or in a coffee shop is personal, even on a workday.
Entertainment, like concert or game tickets with a client, is not deductible at all.
The receipt plus who you met and what business you discussed. Write it on the receipt or in a note the same day.
In Smart Deductions, this is suggested as Meals (Schedule C line 24b). You confirm it before it counts.
Sources
General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.