Can I Claim a Meal Deduction?

[KartBandit]

In short, my tax home is Long Island, where I work as an engineer 40 hours per week. On the side, I'm a sports official, often being flown out to different events around the country, so I have a lot of 1099-NECs to sort through. Trying to figure out if taking the standard per diem specified by the GSA is a legitimate deduction to take and what/how much documentation I need, if so.

Example: Fly out to Charlotte, NC on a Thursday evening for an event, stay in a hotel, fly home Sunday evening. Sports sanctioning body pays for lodging and air fare, but do not reimburse for food/meals at all.

[Cynthiad66]

Yes, the standard per diem is allowed.  When you use per diem you only need to prove that you are out of town and receipts for lodging.

[KartBandit]

I appreciate the response!

Typically, I don't get the lodging receipts, but I have all of my flight receipts, departure and return. Would that be sufficient in case of an audit or should I try asking for lodging receipts from the sports sanctioning body?

[Vanessa A]

Yes, your flight receipts with departure and return dates are enough to prove you were out of town. 

[KartBandit]

Last question, do I qualify for the full 100% deduction or should I keep it in the 50% deduction? 

i.e. arrive on Thursday in Charlotte, leave Sunday. Per diem rate is $55/day, so 2*($55 * 0.75) + ($55 * 2) = $192.50; do I take the full $192.50 as a deduction or only half?

Thank you so much again!

[DaveF1006]

According to the following IRS guidelines, you may take the  full deduction in 2021 and 2022.if you properly apply the rules of Revenue Procedure 2019-48  for using per diem rates.