Some crew members work for the ship, they get W2s. However, there can be self-employed crew members who get 1099s.Self-employed crew members 1099s must include in income the gross fishing proceeds including meals the received and their share of fuel and bait.The ship operator typically pays for the meals (because you can’t leave to grab a bite to eat on the ocean). From the gross amounts on the 1099, the self-employed crew members are allowed to deduct Meal and Incidental Expenses using the per diem rate established by the GSA.