For reimbursed meal expenses,
which you indicate was the case here, you can deduct the actual cost of the meals, or a standard meal allowance. Unreimbursed meals are usually subject to the
50% limitation.
According to this IRS
FAQ relating to meal deductions,
- Generally, reimbursed meal expenses are deductible if your business trip is
overnight or long enough that you need to stop for substantial sleep or
rest to properly perform your duties. You can figure all your travel meal
expenses using either of the following methods:
-
Actual cost. If you use this method, you must keep records
of your actual cost.
- The standard meal allowance, which is the federal meals and
incidental expense (M&IE) per diem rate. The GSA website
lists these rates by location. Note that lower rates apply for the first
and last days of travel.
- The
deduction for unreimbursed business meals is generally subject to a 50%
limitation.
