Can meal expenses (per diem) covered by Department of Transportation rules be deducted for 2018?

[MinhT · Accepted solution]

If you are an employee, the DOT per diem allowances are no longer deductible in 2018 as they are job-related expenses.

Up to tax year 2017, job-related expenses were deductible as an itemized deduction subject to the 2% of AGI floor.

Under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

If you are self-employed, they are still deductible as a business expense.