Meal Deductions for Furnished Meals
Travel Domestic and Foreign
Fixed Meal (Per diem, subsistence, M & IE) allowance must be adjusted for meals furnished to the traveler by a third party or included in a registration fee. Continental Breakfasts are considered a meal and must be deducted if provided by a third party or included in the registration fee.
A meal provided by a common carrier (air or train) or a complimentary meal provided by a hotel/motel (generally a breakfast) does not need to be deducted from the traveler's per diem.
The full fixed meal allowance may be claimed when:
- The traveler is unable to consume the furnished meal(s) because of medical requirements or religious beliefs and the conference did not offer alternate meal selections. As a result the traveler purchased alternative/substitute meal(s); or
- Traveler was conducting official University business and unable to take part in the furnished meal.
An explanation should be entered in the comment box or in an attachment.
The traveler's fixed meal allowance must be adjusted by deducting the appropriate amount shown in the CONUS chart for travel within Continental United States and the OCONUS chart for meal deductions outside the continental United States and foreign travel.
For meals provided on the day of departure and the last day of travel, the traveler should deduct the entire allocated meal cost from the decreased fixed meal allowance rate. The total amount of deductions made will not cause the traveler to receive less than the amount allowed for incidental expenses.
State Rate Per Diem - Meal Deduction
|Breakfast||25% of Full M & IE Rate|
|Lunch||25% of Full M & IE Rate|
|Dinner||50% of Full M & IE Rate|