20.4 IRS Meal Allowance
If you find it difficult to keep records of meal costs while away from home (20.3) on business trips, you may prefer to claim an IRS meal allowance. In government tables, the allowance is referred to as the “M&IE” rate (meals and incidental expenses). In addition to meals and tips for food servers, the allowance (M&IE rate) includes a limited number of “incidental” expenses such as fees and tips for porters, baggage carriers, hotel maids, or room stewards. Self-employed individuals may claim the M&IE allowance as well as employees who have expenses that are not reimbursed under an “accountable” plan (20.32).
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