IRS Publication 463 attached: Travel, Entertainment, Gift, and Car Expenses<br /><br />Special rate for transportation workers (middle column towards the bottom of page 6).<br />&gt; Standard meal allowance per day $59 (1/01/15-9/30/15) and $63 per day (10/01/15-12/31/15).<br />&gt; See restrictions on page 6 (I.e., move people by train, stop to sleep or rest).<br /><br />Keep a trip log with dates and train numbers and check with a tax professional. You may not want to take the deduction for any days you were reimbursed for meals such as at block training.<br />