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Self employed
Yes, you can deduct the per diem rate. It goes in the Meals & Entertainment area of your business expenses.
You can find the current Per Diem rates for the location to which you traveled at this link http://www.gsa.gov/portal/content/104877. Remember to select the correct tax year (2016) from the drop down menu.
‎June 6, 2019
5:05 AM