GSA M&IE per diem rates - do I deduct this whole amount, or only 50% of the part of it attributa

Since the incidentals aren't subject to the 50% limit, how do I subtract these out, or has the government already done this for me in arriving at the total standard meals %26amp; incidentals allowance rate?

GSA M%26amp;IE per diem rates - do I deduct this whole amount, or only 50% of the part of it attributable to meals?windows media player 10

Neither. Publication 463 (http://www.irs.gov/pub/irs-pdf/p463.pdf, page 6, left hand column, section titled "50% limit may apply") says that "If you use the standard meal allowance method for meal expenses..., you can generally deduct only 50% of the standard meal allowance." Not the whole amount. Not 50% of the part attributable to meals. 50% of the whole amount. This effectively means that the incidentals are subject to the 50% limit unless you either (a) deduct actual meals (not the standard rate), or (b) have no meal expenses. This is not fair, but I did not write the rules.

GSA M%26amp;IE per diem rates - do I deduct this whole amount, or only 50% of the part of it attributable to meals?microsoft net internet explorer

You can figure your meal expenses using either the actual cost or the standard meal allowance. In either case, you can only deduct 50% of the unreimbursed cost of your meals.
The GSA rates include $3 per day for incidentals.