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Alumni

Deductions & credits

Twincessna501:  You're misreading "including meals incurred while away from home on business."  The Tax Court has held that "home" in the statute for travel expenses refers to your "tax home" which is the area in which you are principally employed.  Notice the instructions for line 3 don't refer to your home, but your "tax home", which is defined in the next paragraph. 

The IRS has been very clear in this position, including specifically with Air Traffic Controllers.  See for example GENIN-155125-01 which specifically holds that in-town meals for an Air Traffic Controller are not deductible.  It's at https://www.irs.gov/pub/irs-wd/02-0020.pdf