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Prorate is a term used in IRS Publication 463 under the topic of the standard meal allowance.  The first day of a trip and the last day of a trip are subject to the prorating rules described in IRS Publication 463. The reason prorating is important to the standard meal allowance is because the first day and last day of a trip are considered partial days.  Because the first and last day are shortened, a taxpayer may be subject to a reduced (or prorated) standard meal allowance on those days. 

It is up to the tax preparer or taxpayer to interpret whether a truck driver should use 75% or 100% on the first and last day of a trip.

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