One of the biggest changes the IRS has made to meal allowances per diem rates is the overall deduction. They specify that food or beverage expenses are generally limited to 50% of the deductible price. However, they added a temporary exception with a 100% deduction for food and beverages pr...
For tax years through 2017, use IRS Form 2106 if you itemize deductions for non-reimbursed work-related expenses such as travel, meals, entertainment or transportation.