Use Form 2106 (Employee Business Expenses) to claim meal expenses for work related travel. Report the Meal Allowance total ($19,450 in our example) on line 5b. Enter the non-taxable per diem you received on 7b. Multiply the resulting difference (line 8b) by 80%, which is the deduction you carry over to Schedule A. Keep your activity statements or logbook showing layover information as substantiation of your business expenses. These are essentially your ‘receipts’ for the IRS. In addition, we will provide, at no charge, any additional documentation regarding the calculation of your meal allowance that is requested by the IRS to support your deduction.