Important Reminders Meals furnished to employees.If the value of meals you provide at your eating facility foremployees can be excluded from their wages because you furnish themfor your convenience, your revenue from the meals is considered toequal the facility's direct operating costs for them. This means thatyou may be able to treat the meals as a de minimis fringe benefit anddeduct all of their cost. See De Minimis (Minimal) Fringe. Qualified transportation fringe benefits in place of pay.Bergen luxury hotelsYou can exclude qualified transportation fringe benefits from anemployee's wages even if you provide them in place of pay. SeeQualified Transportation Fringe.