"Working 18 hours a day? being 50+ miles away from home?"

First, it's important to always read the IRS info, because the regulations Changed, and they keep changing, and this year, there are different (temporary) rules, yet again.

Next, I start under this assumption: Everyone has to eat. Just because they don't want to pack a lunch does not make a Meal a Business deduction.

Did you notice Bill's comments regarding "overnight" and "away from their Tax Home?"

Did you read any of the resources offered?

The point is to enter what applies. Until you read the regulations in force that specific tax year, for that specific person's facts and circumstances, you don't know if the Point applies, or not.

We recently had a question on the forum for someone whose "business meals" total $30k, and they stated $10k was for subcontractors and $20k was for the Sole Proprietor. Yeah, sure, that's nearly $400 a week on Business Food for the owner? I doubt it would withstand scrutiny.