DOT Per Diem

[cathe]

I have an OTR driver who changed jobs and now comes home every night. He is away from home for about 12 hours a day. He is asking me about counting his days to get per diem. Years ago his tax preparer based his meal per diem on the number of hours he was away from home. I can't find anything that says if a DOT worker is away from home X hours a day he can claim meal per diem. Any thoughts for me out there?

Cathe

[Mo Sheets]

IRS Publication 463

For the trucking company that I handle their bookkeeping/payroll, if they leave from home (terminal location) and return there the same day, no per diem/no meal money.

When they are leaving to head out of town for a O-T-R drive, 75% on the day they leave, 100% for the days they are gone, and 75% for the day they return.

I explain it as I work for 10-12 hours every day, but I cannot deduct the costs of my lunches/meals although I am away from home meeting clients or dropping off/picking up paperwork from my clients.

According to IRS Publication 463:

Special rate for transportation workers. You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if your work:

Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and

Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.

If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States).

Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.

Travel for days you depart and return. For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so by one of two methods.

Method 1: You can claim 3/4 of the standard meal allowance.

Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice.