How can I deduct the cost of food when I go to a fast food restaurant?

If you use the standard meal allowance rate for a lunch, you can't deduct the actual cost of the food. You could deduct $2.61 (2021 rate) for one lunch.

If you use the actual food cost method you could deduct 50% of the actual cost of the food.

You must use either the standard meal allowance rate or the actual food cost for all meals and snacks for the year. In other words, you can't use the standard meal allowance rate for meals eaten at home and the actual food cost for meals eaten away from home.

You can't deduct any food that you or your own child eats at a fast food restaurant.