If you had substantial business discussion or went to a convention with a purpose to further your business,  you can deduct 50% of your business related meals and entertainment expenses.

However, there are taxpayers who can deduct 80% and some that are not subject to 50% limit at all.

You can deduct 100% if:

* you are distributing food to a general public in order to promote goodwill in the community

or

* you paid for tickets to a qualified charitable sport event, where main purpose of the event was to benefit charitable organization, all the proceeds went to the charity, and the even uses volunteers to perform substantial amount of work.

You can deduct 80% if:

You are  air transportation workers under FAA regulations, Interstate truck operators and bus drivers under Department of Transportation regulation, railroad employees under Federal Railroad Administration regulation and merchant marines who are under Coast Guard regulation. These taxpayers  can deduct 80% of meal expenses while traveling away from their tax home if the meal falls under Department of Transportation’s “hours of service” limits.

You cannot deduct expenses for entertaining your spouse or  a customer’s spouse. However, if you can prove that you had a clear business purpose that led to some sort of business outcome, than you can deduct those expenses at 50%