Commercial Fisherman standard meal allowance. Calculating meal expense using the per diem method. Where are the results of the Per diem recorded? Sched C?

Not Self Employed - tough luck, but maybe 2106 will work for the state. 

Meals and Entertainment on Schedule C if self employed - the program will take the haircut. 

Amount of deduction. 

In most cases, you can deduct only 50% of your business meal expenses, including meals incurred while away from home on business. However, for individuals subject to the Department of Transportation (DOT) hours of service limits, that percentage is increased to 80% for business meals consumed during, or incident to, any period of duty for which those limits are in effect. Individuals subject to the DOT CAUTION ! hours of service limits include the following.

 • Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. 

• Interstate truck operators who are under DOT regulations. 

• Certain merchant mariners who are under Coast Guard regulations. 

However, you can fully deduct meals and incidentals furnished or reimbursed to an employee if you properly treat the expense as wages subject to withholding. You also can fully deduct meals and incidentals provided to a nonemployee to the extent the expenses are includible in the gross income of that person and reported on Form 1099-MISC. See Pub. 535 for details and other exceptions