how can I claim standard meal allowance for locum tenens physician

[julialsco]

I am entering expenses for locum tenens work. I only see the option to itemize meals and want to take the standard meal deduction. Does anyone know how to do this?

[Vanessa A]

If you are a traveling doctor then the ability to take a meal deduction will depend on a few things.

1. Are you a W-2 employee of an agency?  If you receive a W-2, then you cannot take any deductions related to your work.  Employee job related expenses are disallowed through 2025.  Even if you received a stipend as part of your wages, you are not able to deduct meal expenses or hotel or any expense related to your W-2 work. 
2. Did you receive a 1099 for your work?   If you did, and you traveled to a temporary location for work, then you could possibly deduct the meals as a business expense.  To enter your Per Diem Rates, you will select the following:

• Enter your business income (Self-Employment, 1099-NEC)
• Business Expenses
• Other Common Business Expenses
• Meals and Entertainment
• These meals would be entered as the 50% meals

You're traveling away from home if your duties require you to be away from the general area of your tax home for a period substantially longer than an ordinary day's work, and you need to get sleep or rest to meet the demands of your work while away. Topic no. 511, Business travel expenses

[julialsco]

Thanks for your reply. I am an independent contractor on a 1099, so I know that I am able to write expenses off. The question is how to enter the standard meal allowance rather than my actual expenses. Is the standard meal allowance subject to the 50% deductibility? Also, do I need to enter each expenses line by line in turbotax, or can I enter the sum? Thanks again. Julia

[DMarkM1]

Meals and incidental (M&I) expenses during travel can be entered as a total in the 50% deductible meals category.  Instead of actual costs you can enter the federal M&I rate for your travel location.  Whether entered as actual costs or using the standard allowance both are subject to the 50% deduction. 

Here is a link for M&I rates.  The most common is $59/day.   

Meals subject to the 50% limitation are:

• Meals during business travel
• Meals while conducting business
• Meals at a seminar or conference
• Office snacks

Meals not limited are:

• Meals for children at daycare facility
• Meal expenses for a company picnic or holiday party
• Food made available to the public for free
• Company parties 

[julialsco]

Got it. Thanks to you both. It was counterintuitive to me that the government sets a per diem, but then only allows a 50% write off. I appreciate you clearing that up for me. Julia