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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.
for your company to deduct the travel expenses the reimbursement cannot exceed the government established maximums per diem the per diem rate includes two parts lodging expense not including any lodging tax that may be chargedor example a business trip to los angeles includes a maximum per diem of $ 123 for lodging and $ 71 for meals and incidentals some locations might be listed by county instead of city