Enter the same amounts for parking fees, travel expenses away from home, and meals and entertainment expense as you would enter on federal Form 2106. See the federal Form 2106 instructions for the rules for deducting these expenses. However, meals and entertainment expenses are 100 percent deductible for Pennsylvania, whereas they are only 50 percent deductible on the federal Form 2106. Meals while not in overnight traveling status (e.g. meals while working late) and federal per diem rates for meals and incidental expenses are not allowable.