Some employees who are required to travel can deduct $11 per meal, regardless of the amount paid for the meal. Does that apply to me?
This provision applies only if you are employed by a company whose principal business is the transportation of goods or passengers. Employees of other companies are limited to the amount actually spent. In either case, the deduction is limited to 50% of the total, whether that total is based on actual receipts or calculated at $11 per meal.