All expenses

For 1099 contractors & freelancers

Are groceries tax deductible?

No

No. Groceries are personal expenses, unless they’re ingredients or inventory for a food business.

Where it goes on your return

Not deductible. Ingredients for products you sell go into cost of goods sold (Schedule C, Part III).

The details

Food for yourself and your household is personal, even on days you work from home.

If you run a food business, like baking for sale, ingredients for the products you sell are part of cost of goods sold, which is figured in Schedule C Part III.

Records to keep

For a food business, receipts for ingredients and your inventory counts.

In Smart Deductions, this is suggested as Personal. You confirm it before it counts.

Sources

General information, not tax advice. For your specific situation, check with a CPA or Enrolled Agent.