Per Diem (M&IE)

[leerobea]

If a taxpayer uses Per Diem rates on his/her return, is the amount used subject to the 50% reduction for Meals & Entertainment?

[Jiggers]

Per Diem

If a taxpayer uses Per Diem rates on his/her return, is the amount used subject to the 50% reduction for Meals & Entertainment?

The per diem rates for meals and entertainment is subject to the 50% reduction.

[Snaggletooth]

What about Truck Drivers

Jiggers, I heard somewhere a truck driver is entitled to 80% of his per diem instead of 50%. Any truth to this?

[David1980]

Those subject to DOT hours of service limits do qualify for a higher %. Usually there's a checkbox in your program near the input. Interstate truckers would be in that list of professions that qualifies. It was 75% for 2007, I believe the 80% is 2008.

[Jiggers]

Original question

Jiggers, I heard somewhere a truck driver is entitled to 80% of his per diem instead of 50%. Any truth to this?

The original question was for 50%. Nothing about truckers.

Yes, those that come under DOT regulations have a different %. I do not have any clients that come under DOT regulations.