I marked your Duplicate topic as Duplicate, to be removed.

Did you google this?

film production meals tax reporting

I did...and it's amazing what is on the web.

https://www.irs.gov/newsroom/irs-issues-final-regulations-on-the-deduction-for-meals-and-entertainme...

https://www.irs.gov/newsroom/tax-cuts-and-jobs-act-a-comparison-for-businesses

https://variety.com/2018/biz/news/trumps-tax-cut-roils-the-rules-sexual-harassment-1202957930/

https://www.documentary.org/feature/new-tax-code-whats-it-filmmakers

https://www.journalofaccountancy.com/news/2020/oct/irs-rules-business-meals-entertainment.html

https://webcache.googleusercontent.com/search?q=cache:lfO303D0_s4J:https://www.lexology.com/library/...

Make sure to look at dates of any guidance and responses for after the TCJA (after Dec 2017). And it matters if the talent is employee or contractors. Craft services as your staff or not, or restaurant.

"We do not add the cost of meals to their compensation since it is for the taxpayers convenience."

Yes, you need to read TCJA.

And the rules change again for 2021.

https://blog.concannonmiller.com/4thought/business-meals-how-to-use-the-reinstated-tax-deduction-for...