Per diem for transportation workers in 2023

[derwishj]

In publication 463 per diem for transportation workers is listed as $69 per day without mentioning an 80% dedcutible limit. OOIDA site also mentions that in 2023 per diem for truck drivers is 100% deductible. Is it 100% deductible or remains 80% deductible like in previous years?

[JamesG1]

You may deduct 80%.  IRS Publication 463 Travel, Gift, and Car Expenses, page 16 states:

In general, you can deduct only 50% of your business-related meal expenses, unless an exception applies. (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal expenses.)

The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. 

Examples of meals might include: 

• Meals while traveling away from home (whether eating alone or with others) on business, or 
• Meal at a business convention or business league meeting.