It isn't unless the food expenses are part of his job. My office orders bagels for the staff once a week, so you can bet those bagels are considered a business expense. If I were self-employed, my getting a fuckin' burrito isn't considered a business expense unless I'm a food reviewer or consuming that food is part of my content (mukbang) . His delivery isn't a business expense but you can bet he's gonna lie about it. I think all of us are hoping the IRS audits his ass and slams him for tax fraud.