Yes, if you are an Independent Contractor and your income is reported on Form 1099-MISC, then you can claim the per diem for meals when you are away from home. The allowance enables only self-employed or owner-operator drivers to
receive a standard amount for each day they are away from home to cover
meal expenses. Since per diem is technically a reimbursement,
owner-operators can deduct up to 80 percent of per diem pay from their
taxable income per sec 1312 of the new tax code.
Per diem rates for 2018 are $63 per full day within American borders and $68 per full day outside the continental US.
The per diem rate for partial days is 75 percent of a full day’s
rate. This equates to $47.25 inside the US and $51 per day for truck
drivers who cross international borders.
