Yes, there were changes due to Tax Reform. Employees can no longer take federal deductions for meals. However, some states do allow the deduction and self-employed workers can still take the deduction.
- If you are a W-2 employee, you cannot deduct these expenses.
- If you are a 1099 independent contractor or another self-employed taxpayer, you can still use the Per Diem Rates to figure your deduction.
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