Is there a per diem (e.g. $75 per day) food allowance that one can claim for business travel, or are the only allowable food expenses itemized? This is for self-employed.

[Vanessa A]

Yes, you can use the per diem rate for meals only, not for travel or lodging when you are self-employed. The per diem rate is based on the date and location.  Using the calculator, you can figure out your allowable rate. 

[Opus 17]

You must be traveling far enough away from home that an overnight stay (or more) is reasonable or required, and the travel must be temporary (lasting less than 1 year).

You can deduct 50% of your actual food expenses provable with receipts, or 50% of the federal per diem for meals and entertainment.  (In Turbotax, enter your actual cost or the per diem and turbotax will calculate the 50%.)

The federal rate varies by locality and you can look it up online.  The rate for travel days (the start and end of your trip) are reduced. 

[mayababu31]

Thank you very much! Is the per diem meal amount 100% or 50% deductible?

[Opus 17]

@mayababu31 

You may deduct 50% of actual meal expense or 50% of meal per diems when traveling.  But if you are using TurboTax, you should enter the entire amount because TurboTax will automatically apply the 50% calculation to whatever you enter.