这个可以tax free. 根据税法section 119, 如果满足了3个要求，

来源: nnong 于 2013-11-12 22:11:47 [] [博客] [旧帖] [给我悄悄话] 阅读数 : 0 (785 bytes)

就可以tax free benefits. 这三个要求：
1. Provided by an employer to employee;
2. Offered for the convenience of the employer;
3. Furnished on the business premises of the employer.

而对于convenience of the employer, please see Treas. Reg. §1.119-1(a)(2), meals during working hours for "on call" employees, or for employees restricted to short meal periods, or for employees who could not otherwise secure meals in reasonable meal period.

 
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