Adrian,

You might want to take a look at IRS Publication 463. I've taken a small piece out that summarizes a lot of the rules and pasted it below my comments.

Generally, all your meals are deductible while away from home, but are limited to just 50% of what you spend. I think gum and a magazine during a flight would be no problem. You can also deduct entertainment expenses while away from home, again limited to 50% of what you spend.

Yes, there are standard rates (per diems) that you can use instead of actual costs. However, the per diems do not cover travel expenses such as airline tickets which you must support with receipts. See IRS Publication 1542 - the rates that apply depend on where you are, so your per diem rate in New York will be different than in Akron.

Good luck!

Gary

Table 1-1. Travel Expenses You Can Deduct

This chart summarizes expenses you can deduct when you travel away from home for business purposes.

IF you have expenses for... THEN you can deduct the cost of...
transportation travel by airplane, train, bus, or car between your home and your business destination. If you were provided with a ticket or you are riding free as a result of a frequent traveler or similar program, your cost is zero. If you travel by ship, see Luxury Water Travel and Cruise Ships (under Conventions) for additional rules and limits.
taxi, commuter bus, and airport limousine fares for these and other types of transportation that take you between:
The airport or station and your hotel, and

The hotel and the work location of your customers or clients, your business meeting place, or your temporary work location.

baggage and shipping sending baggage and sample or display material between your regular and temporary work locations.
car operating and maintaining your car when traveling away from home on business. You can deduct actual expenses or the standard mileage rate, as well as business-related tolls and parking. If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses.
lodging and meals your lodging and meals if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Meals include amounts spent for food, beverages, taxes, and related tips. See Meals for additional rules and limits.
cleaning dry cleaning and laundry.
telephone business calls while on your business trip. This includes business communication by fax machine or other communication devices.
tips tips you pay for any expenses in this chart.
other other similar ordinary and necessary expenses related to your business travel. These expenses might include transportation to or from a business meal, public stenographer's fees, computer rental fees, and operating and maintaining a house trailer.

Zip Code: 43232

what category does gum and magazine fit under?

Zip Code: 02891

Food and entertainment.

Zip Code: 43232