Important Reminders

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, Per Diem 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 chapter 6.

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