Is a partnership allowed to deduct the standard meal allowance ($59 in this case) for the meals of its partners? Assume all other qualifications are met: Domestic partnership made up of two individual general partners. These are meals tied to overnight stays while working away from their tax home, and the partnership can substantiate time, place, and purpose. As a matter of fact, the partnership has all the receipts, but the actual amount is less that the SMA.