Businesses get final rules on meal and entertainment expense write-offs. The regulations closely mimic proposed guidance issued earlier this year. Although entertainment expenses are not deductible, IRS reiterated that food and drinks usually aren’t entertainment. Among the topics addressed: Activities that constitute entertainment. Meals purchased at an entertainment event. Client and employee business meals. Employee meals while on travel. The cost of food made available to the public. And meals provided to workers at an employer-operated, on premises eating facility.