Trucking Rules Revisited

[DMICPA]

OK, I have searched the trucking rules for the per-diem allowance on this site and there was a great response to a similar question dated 2008 that said unless there is overnight travel, no per-diems are allowed.

I have two new clients that work for transportation companies. They routinely drive 12-14 hours a day but they always come home to sleep. There never is overnight travel.

My research shows that unless the drivers are gone overnight or have a period of time to get the necessary rest, there are no per-diems allowed.

These clients say that their trucker buddies say that they get the per-diem allowance or 75% of the per-diem allowance. I can't see how this is possible as all the truckers come home and are never gone all night nor do they have a time for sleeping. Several went to H&R and H&R would not allow the per-diem so they went to a "professional" accountant that will give them this large schedule A form 2106 deduction. This accountant will give them their cell phone, laundry, steel toe boots, etc. The truckers I talk to just wear tennis shoes because they don't unload and the very same employer furnishes a cell phone.

I believe that these truckers have to be overnight or have an extended rest period to qualify for any per-diem amounts.

Am I correct in this thinking?

Can anyone share their experience.

Bob

[appelman]

From Pub. 17

Traveling Away From Home

You are traveling away from home if:

Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work, and

You need to sleep or rest to meet the demands of your work while away from home.

This rest requirement is not satisfied by merely napping in your car. You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest.
...
Example 2.

You are a truck driver. You leave your terminal and return to it later the same day. You get an hour off at your turnaround point to eat. Because you are not off to get necessary sleep and the brief time off is not an adequate rest period, you are not traveling away from home.

[Snaggletooth]

Portions of Day

I won't speak to the deductibility of less than one day's per diem, but...

The use of partial days as a tax-free reimbursement from employers is very widespread. There is a two-thirds day reimbursement, and a one-third day reimbursement.

The most widespread use for this that I am aware are for employees of the Federal Govt.

[Gretel]

I won't speak to the deductibility of less than one day's per diem, but...

The use of partial days as a tax-free reimbursement from employers is very widespread. There is a two-thirds day reimbursement, and a one-third day reimbursement.

The most widespread use for this that I am aware are for employees of the Federal Govt.

...and correct me if I am wrong. If employers pays per diem and employee never stays overnight, then employee is required to include as income unless amount is included in box 7 of W-2 already.

[Davc]

I won't speak to the deductibility of less than one day's per diem, but...

The use of partial days as a tax-free reimbursement from employers is very widespread. There is a two-thirds day reimbursement, and a one-third day reimbursement.

The most widespread use for this that I am aware are for employees of the Federal Govt.

Partial day per diems are allowed for the first and last days of a trip that includes at least 1 night away from home.

[DMICPA]

Truckers and Per diems

Yes, in order to claim a per diem, there must be travel "away from home". That either means actually overnight or a period of time away that includes a rest period.

Working 14 hours and coming back home is not the same as away from home because there is not a rest period in the workday.