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The IRS allows people who travel for business to deduct their meal expenses from their income. The Per Diem rate is set by the IRS. The current rate (as of October 1, 2015) is $63 per day in the Continental US and $68 per day while in Canada.You may hear the amount of the deduction quoted as $50.40.he IRS allows people who travel for business to deduct their meal expenses from their income. The Per Diem rate is set by the IRS. The current rate (as of October 1, 2015) is $63 per day in the Continental US and $68 per day while in Canada.
1 Visit IRS.gov and use the Interactive Tax Assistant tool to help determine your standard deduction. 2  File the right forms. 3  To itemize your deductions, use Form 1040 and Schedule A, Itemized Deductions. 4  You can take the standard deduction on Forms 1040, 1040A or 1040EZ. 5  File Electronically. Visit IRS.gov and use the Interactive Tax Assistant tool to help determine your standard deduction. 2  File the right forms. 3  To itemize your deductions, use Form 1040 and Schedule A, Itemized Deductions. 4  You can take the standard deduction on Forms 1040, 1040A or 1040EZ. 5  File Electronically.