Yes, business meals with clients are 50% deductible under IRS rules. You must document who you met with, the business purpose, and the receipt when filing as an LLC partnership.Yes, business meals with clients are 50% deductible under IRS rules. You must document who you met with, the business purpose, and the receipt when filing as an LLC partnership. Additionally, it's essential to ensure that the meal is directly related to business activities. This means discussing business matters or fostering relationships that could benefit your company in the long run. Keeping thorough records can help you avoid any issues should you be audited, so make it a habit to save your receipts and note the details of each meeting promptly.