The standard
daily meal allowance is $59 a day
($65 for travel outside the continental United States) for
January 1, 2015 through September 30, 2015. The standard meal allowance
for October 1, 2015 through December 31, 2015 is $63 a day ($68 for
travel outside the continental United States). This is or overnight travel.
You will enter the full amount in the software, and the software will calculate the appropriate percentage that is deductible.
You can use a special
standard meal allowance if you work in the transportation industry. You are in
the transportation industry if your work:
- Directly involves moving people or goods by airplane,
barge, bus, ship, train, or truck, and
- Regularly requires you to travel away from home and,
during any single trip, usually involves travel to areas eligible for
different standard meal allowance rates.
Travel for days you
depart and return.
For
both the day you depart for and the day you return from a business trip, you
must prorate the standard meal allowance (figure a reduced amount for each
day). You can do so by one of two methods.
- Method 1: You can claim 3/4 of the standard
meal allowance.
- Method 2: You can prorate using any method that you
consistently apply and that is in accordance with reasonable business
practice.
