If your job requires you to entertain customers, you can deduct any unreimbursed meal and entertainment expenses incurred. To be deductible, however, these must be ordinary and necessary meals and entertainment expenses, and can be deducted only if they are directly related and associated with your business.

The directly related test is met if:

• The meal or entertainment takes place in a clear business setting.
• The main purpose of the meal and entertainment is for the conduct of business.
• You did in fact engage in business.
• You had more than a general expectation of getting income or some other business Read More