20.3 Overnight-Sleep Test Limits Deduction of Meal Costs
The overnight-sleep rule prevents the deduction of meal costs on one-day business trips. To be deductible, meal costs must be incurred while “away from home” and this test requires that they be on a business trip that lasts longer than a regular working day (but not necessarily 24 hours) and requires time off to sleep (not just to eat or rest) before returning home. Meal costs while away from home are subject to the 50% deduction limit (20.17). Taking a nap in a parked car off the road does not meet the overnight-sleep test.
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