Is there a simplified method to calculate the meal deduction for business travel w/o keeping receipts?

I heard an independent contractor can apply 50% of the standard GSA rate for the area, and does not need to track receipts. True?

For tax purposes the IRS publishes standard per diem rates for various areas and countries that it accepts as deductions. However, it is a good idea to keep receipts and records even if you don't tabulate them for the deduction.

Sort of.

First you must prove that no one paid your meals for you.
Second, you must show that you were out of town the entire day. The day you leave you can't count breakfast; the day you get home, you can't count dinner. If your assignment is for an entire year or indefinite, you can't take any deduction.

The IRS is looking at these returns due to abuse.