Unfortunately, if
you were an employee in
2018, and received a Form W-2 that reflects your earnings, there is no longer
an Employee Business Expense deduction.
This means that no job-related expenses -- including per diem or actual
meal amounts -- are deductible under the new law.
Please see the
TurboTax FAQ "Can
employees deduct any job-related expenses?" below for more
information.
https://ttlc.intuit.com/replies/3300622
However, if you were
a self-employed
owner-operator -- who's income generally appears on a Form 1099-MISC -- then
you can still claim this deduction. You
can use the standard meal allowance of $63 method as an alternative to the
actual cost method, if your work "regularly requires you to travel away
from home and, during any single trip, usually involves travel to areas
eligible for different standard meal allowance rates."
