I am aware of the write off for traveling meals. (Travel, Meals , Entertainment.) line 24 and 25 Sched C This is a separate situation from that. This involves all the food eaten during the time fishing that the fishermen are all charged for. My share charged to me is 25% of the total food cost. Then there is also the fuel that I am charged for (25%) and Incidentals that I am charged for (25%). I have seen several places on the IRS website where this deduction is offered. (Under Fishermen's Meal Deductions, Calculating Meal Expense and Per Diem) The question is where do I record these deductions on the Sched C? So far all I know after talking to several accountants and these forums is that it is not lines 24 or 25 Sched C.... I do not have a confirmation of this but I am going with Part V (other expenses) wish me luck!