Standard meal allowance.
The standard meal allowance (also referred to as the limit on meals
and incidental expenses (M&IE rate)) for most small localities in
the United States is $30. However, the standard meal allowance is
higher for most major cities and many other localities in the
continental United States. See Publication 1542,
Rates. These rates (allowances/limits) are also listed in
Appendix A of Chapter 41,
Part 301 of the Code of Federal Regulations.
If you have a computer, you can find them on the Internet at
www.policyworks.gov/perdiem. Click on "Domestic per diem
rates." Use of the standard meal allowance is explained in chapter 1.
Days you depart and return. For the days you depart for
and return from a business trip, you can claim 3/4 of the
standard meal allowance amount. For more information, see Travel
for days you depart and return under Standard Meal
Allowance in chapter 1.
Limits that apply to employee deductions.
If you are an employee, deduct your work-related expenses discussed
in this publication as a miscellaneous itemized deduction on Schedule
A (Form 1040). Generally, the amount of miscellaneous itemized
deductions you can deduct is limited to the amount that is more than
2% of your adjusted gross income. It may be further limited if your
adjusted gross income is more than $128,950 ($64,475 if you are
married filing separately). How to report your expenses is covered in
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