My husband is an employee and is an interstate truck operator. The previous comments did not relate to him because his meals are governed by DOT regulations based in the IRS Publication 463 previously cited:
You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's "hours of service" limits. The percentage is 80%.
Individuals subject to the Department of Transportation's "hours of service" limits include the following persons.
Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.
Interstate truck operators and bus drivers who are under Department of Transportation regulations.
Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations.
