It's entered in Job-Related expenses section for Form 2106 (see below). The standard meal
allowance (per diem) for 2016 is $63 a day ($68 for travel outside the continental United States).
This is for overnight travel.
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.
If
it is for a job for with you work as an "employee" receiving a
W-2, and they are not reimbursed to you, then you can deduct them as an
Unreimbursed Employee Business Form 2106. It goes on Schedule A
Itemized Deductions in the Misc section subject to a 2% of Adjusted Gross
Income threshold. If you don't itemize, then deducting them won't benefit
you.
Where do I enter job-related employee expenses? (Form
2106)
https://ttlc.intuit.com/replies/4800418
