Deductions & credits
This is very confusing? The IRS Publication 463 (2019), Travel, Gift, and Car Expenses
For use in preparing 2019 Returns:
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Individuals subject to "hours of service" limits.
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.
Certain merchant mariners who are under Coast Guard regulations.
Even if the Federal form is permitting the Federal guidelines be applicable for the state deductions, the problem is that the form only gives the deduction at 50% (standard deduction) not the 80% (special deduction for DOT time limits)?
