Per Diem Deduction

[linda]

I have a new client who lives in Nebraska and has worked in Nevada for 5 months, Iowa for 3 months and 10 days in Kansas. He wants to use his airfare to come home once a month from Vegas and his mileage for driving home weekends from Iowa and Kansas. Then, he tells me he wants to use per diem rates for food while away from home. His employer pays for the lodging but no food. Is this possible? If it is, is that per diem for food subject to the 50% rule for meals? I would appreciate your help.
Thanks

[Brian EA]

Temporary assignment

He should be considered to be on a temporary assignment. Therefore his travelling expenses and meals are deductible .He may chose the actual cost of his meals which should not be extravagant or per diem. While in his home town he cannot claim the meal allowance

[linda]

Thanks for your help, Brian.
Linda

[Gretel]

More.

The home trips expenses are limited to the extend of the expenses he would have incurred had he stayed at the job site. Since lodging was paid for he can get only per diem times number of days not the actual travel expenses.

Home trips between jobs are fully deductible.