Generally, food and grocery expenses are considered nondeductible personal expenses; however, if food purchased from retailers like Walmart is used exclusively for business meetings, client entertainment, or travel, a portion may be deductible. The IRS distinguishes between lavish personal consumption and bona fide business meals. To qualify, expenses must be ordinary, necessary, and properly substantiated with receipts and documentation. Always allocate costs appropriately and consult IRS rules or a professional advisor to confirm that your expenses meet the criteria for deduction.