I'm a contractor and my per diem is included as income in some of my 1099s. How do I report meals? Is it 50%, 100% or do I add a separate line somewhere else?

The explanation of 50% and 100% are a bit too confusing and I don't want to do something wrong. We get a flat daily rate of per diem - does that matter in how the meals are reported?

645

Expert Alumni

Feb 26, 2025 2:56:54 PM

No, it doesn't matter. Meals are allowed at 50% unless you are a transportation worker subject to the Department of Transportation (DOT) rules.

The standard meal and incidental expense (M&IE) per diem rate for 2024 is $59 per day. This rate applies for travel within the continental United States (CONUS).
Business meals deduction. The business meals deduction is 50%. (Schedule C Instructions) And it is for traveling away from home for business.

Regardless of what you were reimbursed, the deduction is limited as indicated.

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I'm a contractor and my per diem is included as income in some of my 1099s. How do I report meals? Is it 50%, 100% or do I add a separate line somewhere else?