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June 1, 2019
Question

Regarding meal expenses for employees travelling on a required trip: IRSpub463 specifically allows employees to deduct. But form 2106 does not. Why the discrepancy?

  • June 1, 2019
  • 1 reply
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After reading both IRS 463 and IRS 529, it seems that M&IE for employees traveling for work (I am a pilot) are NOT included in the new restrictions listed in IRS 529.  They are separate.  Yet I cannot use form 2106.  Where do I claim my M&IE, based on the IRS's own publications that it is NOT considered a miscellaneous deduction?  I think there is an error somewhere, I don't know whose.

1 reply

Employee
June 1, 2019

See page 33 of pub 463.

Pub 463 describes what kinds of expenses are allowed, and applies to both employees and self-employed persons.  Regarding who can deduct work-related expenses, tax reform eliminated the deduction for most W-2 employees, as described on page 33.