Trying to get my taxes together and have a question if meals are deductible. I have read the IRS www site and they have a publication Topic 511 that I believe says that if I work out of NYC but live in Dallas I cannot deduct my expenses. This is also what my accountant says but I don't believe him, yet. I receive a pittance for my per diem and am willing to subtract that from a standard IRS allowable rate. But if I can't claim that where is the benefit to me? I used to work for a company that paid a reasonable per diem while I was on the road but if I pay my own expenses I don't get anything? Please tell me I am misunderstanding this. Any input/opinions are appreciated.