According to the Conference and Meeting Expenses Guide:
Meals provided to virtual meeting participants at remote locations, including their homes, during online meetings must be treated as taxable wage compensation reportable on an employee’s Form W-2 or additional income reportable on Form 1099-Misc for non-employees if they reach the $600 total annual threshold for reporting.
When reconciling these expenses, use account code 51593 for employees and 56905 for non-employees.
In addition:
Gift cards provided to virtual meeting participants to purchase meals while engaged in an online meeting must be treated as taxable wage compensation reportable on an employee’s Form W-2 or additional income reportable on Form 1099-Misc for non-employees if they reach the $600 total annual threshold for reporting.
When reconciling these expenses, use account code 51593 for employees and 56905 for non-employees.
For additional details, see Conference and Meeting Expenses Guide.