Discussion:Truck Drivers Per Diem
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Discussion Forum Index --> Tax Questions --> Truck Drivers Per Diem
| 20 January 2006 | |
| I have a client who is an over the road semi-truck driver. He drives a company truck (he does not own his own truck). The per diem rate in ND for meals and IE is $31. Lodging is $60 I believe. He sleeps in the truck so I don't believe that he can use the lodging part, but can he use the $31 for every day that he was out in 2005? | |
| 20 January 2006 | |
| I will be interested to hear what the experts have to say but I thought they had to be gone more than 100 miles away from home and more than 10 hours. | |
| 20 January 2006 | |
| That is not a problem he goes all over the country and is rarely home. | |
| 21 January 2006 | |
| Yes he can take the per diem meal allowance. He also will qualify for the transportation worker rate of $41.00 per day if he travels in areas that have different per diem rates.
Also...he will qualify to use 70% of the deduction instead of 50% if he is subject to DOT hours of service rules. | |
| 21 January 2006 | |
| He travels to all 48 states during the year. He can then take $41 per day? Also, he was wondering if he can claim the expense for Sirius radio and satellite TV. | |
| 22 January 2006 | |
| If he uses the radio to obtain weather conditions to the place he is going, then yes he can take a deduction for the radio, but not the t.v.
Also when I first started preparing taxes nineteen years ago, there was a requirement that truck drivers could not be away from their tax home for more than 30 consecutive days to be able to claim the standard meal allowance. so they had to return to their tax home at least 1 day every 30 days. I'm not sure that still applies. | |
| February 7, 2007 | |
| I have several truck driver they are usually gone 12-14 hours but not overnight. The company that are driving for are telling them they can claim 1/2 of the per diem. I have never heard this before anyone eles know if this is correct??? | |
| February 7, 2007 | |
| I think so, Sw, if they need to rest for awhile, but I can't remember the exact details on this right now. Check out Publication 463. | |
| 26 February 2007 | |
| If the driver takes the M & IE per diem rate do they still have to reduce it to the DOT 75% requirement? | |
| February 26, 2007 | |
| Yes - Deduct $52 per 24-hour period and then check the DOT 75% box on Form 2106. | |
| 19 March 2007 | |
| Is the per diem a given allowance or does the trucker have to actually incur the meal expense? | |
| 19 March 2007 | |
| They would fall under the sole proprietor rules and don't have to actually incur meal expenses (although I can't imagine a truck driver not eating in a 24 hour period). | |
| 19 March 2007 | |
| It's not that the trucker does not eat, however he often buys can goods, deli meats and other food items from a WalMart, grocery, etc., as he is traveling since he has a small refrigerator in his trucker;so most time he does not stop at diners, restaurants, or other eateries. | |
| 19 March 2007 | |
| The truck driver could be on a seven day fast; he still gets the per-diem deduction. | |
| 19 March 2007 | |
| Thanks TaxNerd for your input and clarification. Thank you Hadlin and Deback for your valuable information and recommendation. | |
| 11 April 2007 | |
| So, let me get this straight... Even if a OTR driver does not own his own truck, and receives reimbursement from his employeer for meals, he can still claim the per diem deduction at 75% this year? | |
| 11 April 2007 | |
| reduced by reimbursement, of course, on the 2106 if an employee, or Sch C if self employed | |
| 11 April 2007 | |
| I'm late to this party and don't have any OTR truck drivers for clients. Having said that, I don't think he gets to be reimbursed from his employer (you did not specify, but I am inferring you mean he is reimbursed on an accountable plan basis) AND take the per diem deduction. The reimbursement from an accountable plan comes to him tax free. He does not then get to utilize a per diem rate to take additional deductions. One or t'other, not both. If, OTOH, he is reimbursed under an NONACCOUNTABLE PLAN and the reimbursement is included in his W-2 taxable wages, then yes, he can utilize the per diem deduction. | |
- Posts from a non-tax pro were moved to a related per diem discussion here.
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