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@TSW  wrote:

So for all the days he was away from his tax home, he can deduct 80% of $69 per day on his 1120-S? Even though was the owner operator while paying himself a W-2 salary throughout the year correct? 

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I missed the part about an S-corporation in your original post.  Has the corporation been reimbursing the employee using those rates, using an Accountable Plan?

I would need to look it up, but offhand, I don't think the corporation can deduct anything unless it actually paid the employee for meals (or could probably deduct actual expenses for meals the corporation paid for directly).