What this line means
Column A enters the full amount from line 8 — non-meal expenses are not subject to the meals limitation. Column B multiplies line 8 by 50%. Only half of unreimbursed business meal expenses are deductible. This is the standard meals deduction limitation that applies to nearly all business meals.
Does this apply to you?
Easy to overlook
The 50% limit applies after subtracting reimbursements The meals limitation is calculated on line 8 Column B (unreimbursed meals), not on the original meal expense amount from lines 3 and 5. If you spent $2,000 on business meals and your employer reimbursed $800, the 50% limit applies to the remaining $1,200 — giving you a $600 deduction, not $1,000. The order of operations matters.1 IRS Publication 463 — Travel, Gift, and Car Expenses
Column A passes through at 100% Non-meal expenses in Column A are not reduced here. Lodging, vehicle costs, tolls, parking, dues, and other expenses flow through at their full unreimbursed amount. Only Column B (meals) gets cut in half. Filers sometimes mistakenly apply the 50% limit to both columns.2 IRS Form 2106 Instructions — Line 9
Watch out for this
Applying the wrong percentage. The temporary 100% deduction for restaurant meals in 2021 and 2022 is gone. For 2025, business meals are back to the 50% limitation regardless of whether you eat at a restaurant or order takeout. There are narrow exceptions — meals provided for the convenience of the employer on the employer’s premises, for example — but those rarely appear on Form 2106.
Footnotes
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IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses, Chapter 2. https://www.irs.gov/pub/irs-pdf/p463.pdf ↩
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IRS Form 2106 Instructions. https://www.irs.gov/instructions/i2106 ↩