Do We Keep Receipts For Employee Meals?

Does a company need to keep receipts or account for coffee and small meals purchased for employees? Can we get coffee for the office every day?

No, the de minimis rule doesn’t apply when the meal/coffee are provided frequently. In general, a de minimis benefit is one for which value and the frequency with which it is provided, is so small as to make accounting for it unreasonable or impractical. This is per Internal Revenue Code section 132(a)(4). The IRS has ruled previously in a particular case that items with a value exceeding $100 could not be considered de minimis, even under unusual circumstances. So, coffee everyday would certainly exceed this threshold.

References: IRC section 132(a)(4)
State: New York


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