Standard meal allowance. The standard meal allowance for most areas in the United States is $30. Use of the standard meal allowance is explained under Deductible Travel Expenses.

Days you depart and return. For the days you depart for and return from a business trip, you can claim 3/4 of the standard meal allowance amount. For more information, see Travel for days you depart and return under Standard Meal Allowance.

Federal crime investigations or prosecutions. Certain federal employees who are participating in federal crime investigations or prosecutions are not subject to the 1-year rule for deducting temporary travel expenses. See Exception for federal crime investigations or prosecutions under Temporary Assignment or Job.

Officials paid on a fee basis. Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). See Special Rules under Completing Forms 2106 and 2106-EZ.

Limits that apply to employee deductions. If you are an employee, deduct your work-related expenses discussed in this chapter as a miscellaneous itemized deduction on Schedule A (Form 1040). Generally, the amount of miscellaneous itemized deductions you can deduct is limited to the amount that is more than 2% of your adjusted gross income. It may be further limited if your adjusted gross income is more than $124,500 ($62,250 if you are married filing separately). For more information, see chapter 22 and the instructions for Schedule A (Form 1040).

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