I know Semi truck drivers take off meals at about $35 - $100 PER day according to a driver I know that just had his taxes done by an accountant that does alot of drivers. He claimed his accountant said no receipt required!
If you pay a sales tax on dine out food like we do here, you could be using that amount of sales tax on your returns if you have enough to itemize and do not take the standard deductions.
My wife and I BUY TOO MUCH stuff and eat out way TOO MUCH, so we are trying it this year. We save ALL receipts for the sales tax. I have not finished this last years yet, and we started mid year last year doing this, so I am not sure for last years. But, as much as we buy, I think we will have more in sales tax along with the other itemized things to come out way over the standard deductions.
I know years ago, I read that meals are a real hard thing for the IRS to disprove, that is why they only allow a percentage of the total. I recall the theroy was, if you discussed business at any point during the meal, then it was a valid expense. My wife and I use to joke years ago when eating out, she would say "So how's the business doing" while handing me the receipt as we left the resturaunt.
West Lafayette, Indiana