Meal expenses are just those. The cost of
eating. The reason the term meals is listed as an Aviation Tax GlossaryTM
term is that there are a couple of important considerations taxpayers must understand
about meal expenses.
1. Meal expenses are included in the
M&IE
calculation
2. Meal expenses can be calculated using the
standard per diem rates for each layover location
3. Only meals while on trips that involve a rest period (typically a layover)
are deductible.