I’m a truck driver who is away from home a good deal of the time. Can I use a per diem meal allowance?

Instead of deducting your actual meal costs, you can rely on a per diem rate to figure the cost of meals and incidental expenses (this assumes you’re not reimbursed for your meals). The per diem rate that went into effect on October 1, 2016, through September 30, 2017, is $63 per day. Outside the continental U.S. (e.g., driving in Canada or Mexico) the rate is $68 per day. This rate can be used whether you own your truck or are an employee.

Usually the amount figured using the per diem rate is 50% deductible. However, a transportation worker subject to “hours of service limits” can deduct 80% of the amount.

Caution: Relying on the per diem rate means you don’t have to keep receipts for your meals. But you still must substantiate the dates and locations of travel. A travel log or app should do the trick.