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M&IE is common tax deduction for truck driver.  It is referenced in IRS Publication 463 in the section that applies to travel away from home while working.  M&IE is an acronymn for meals and incidental expenses. The "M" in M&IE stands for meal expenses, and the "I" in M&IE stands for incidental expenses.  The M&IE total is what gets put on IRS Form 2106 Line 5 Column B. 

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