Standard meal allowance.
The standard meal allowance for most areas in the United States is $30. However, the standard meal allowance is higher for many areas as shown in Appendix A of Publication 463. Use of the standard meal allowance is explained under Deductible Travel Expenses, later.

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, later.

Limits that apply to employee deductions.
If you are an employee, deduct your work-related expenses discussed in this chapter 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 $126,600 ($63,300 if you are married filing separately). For more information, see chapter 22 and the instructions for Schedule A (Form 1040).

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