All meal reimbursements not associated with overnight travel are considered taxable by the IRS.
When an employee is in travel status for less than a full day and lodging charges are not incurred, reimbursement will be made for breakfast and dinner in one of two ways: Receipted and Unreceipted. In addition, travel times must fall within the guidelines stipulated in the following paragraph.
Time of Departure/Time of Return
Meals will be allowed when time of departure from home or official station at beginning of trip occurs before the following hours:
Meals will be allowed when time of return to home or official station at conclusion of trip occurs after the following hours:
Receipted Meal Allowances
Employees will be reimbursed up to the maximum Federal meal allowance rate for the area of assignment. There are six meal allowance levels according to destination and time of travel.
Breakfast and dinner will be allocated as follows:
These rates include tax and gratuities
Non-Receipted Meal Allowances
For all locations throughout the United States: