Meal Per Diem deductions for 2021 and 2022 should be entered in the 100% category.
From IRS Notice 2021-63:
may treat the meal portion of a per diem rate or allowance paid or incurred after December 31, 2020, and before January 1, 2023, as being attributable to food or beverages provided by a restaurant.
https://www.irs.gov/newsroom/irs-provides-guidance-on-per-diem-rates-and-the-temporary-100-percent-d...
