It depends. If you are referring to the standard meal allowance (SMA), also known as the meal and incidental expense rate (ME&I). And if the rental property is in both names (taxpayer and spouse) and your spouse also does work on the rental property also, then you can count the meals for both of you. See the calculation for the amount for the day of arrival and the day of departure below. There is no 'per diem' allowed for rental activities or self employment.
You can use your actual receipts or the standard meal allowance and the deduction is limited to 50%. See the information in IRS Publication 463.
- The standard meal allowance is the federal M&IE rate. For travel through September 30, 2024, the rate for most small localities in the United States was $59 per day. Afterwards, it increased to $68 per day.
Travel for days you depart and return. Calculation for those days.
For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so by one of two methods.
Method 1: You can claim 3/4 of the standard meal allowance.
Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice.
See the information provided in your other post in relationship to making decisions about mileage when making personal stops along the way either going or returning to your home, as well as time spent in each activity. The main purpose of the trip and the time allocated to each will be a factor for each trip you make when deciding on the mileage and meal allowances.
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