Yes, you can sometimes deduct meals, but only when they’re connected to a business purpose. Business meals are generally food and drink expenses that you pay in order to network with someone in your industry. There has to be a clear, business-related discussion/goal that occurs during the meal. Writing that down on the receipt can be helpful. For example:

• If you take a potential client out for drinks, that’s deductible.

• If you have a meeting with a client, and then go get a burger with them, that’s deductible.

• If you go to a coffee shop to do work because you need a break from your apartment, that's not deductible.

Meals that you pay for when traveling for work are also deductible. Usually, taking the per diem rate for "Meals and Incidentals" for the city you were in offers a larger deduction and is easier than tracking all of your meal receipts when traveling.