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?

[L2W]

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?

[DianeW777]

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.