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The OTR truck diver may use a special rate for transportation workers. You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if you work:
* Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and
* Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.
If this applies to you, you can claim a standard allowance of $59 a day ($65 for travel outside the continental United States).
Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.
There is no special deduction for a student on board - but a student may be able to claim his/her own deductions.
In addition -
Generally, you can deduct only 50% of your business-related meal and entertainment expenses. (If you are subject to the Department of Transportation's "hours of service" limits, you can deduct 80% of your business-related meal and entertainment expenses.)
So, the OTR truck driver may deduct 80% of business-related meal - either if he/she claims acutal expense or using per diem.
See for reference -
Let me know if you need any help.