What is the IRS standard meal allowance?

The Internal Revenue Service's standard meal allowance depends on where travelers visit, and the 2015 allowance ranges from $46 to $71 a day, according to the U.S. General Services Administration. The GSA sets the per diem rate, taking into account that food costs more in major cities, the IRS explains.

Employees and self-employed individuals who are away from home for overnight business trips are eligible to claim the standard meal allowance on their tax returns, notes the IRS. Travelers can claim only three-quarters of the meal allowance for the days that they depart home and the days that they return.