pilots

[Possi]

Where have I read about Pilots having special per diem?
Count the days and take 50% for the first and last travel days and 100% for days inbetween?
I don't see it in TTB.

[JohnH]

Her's a link to a pretty good site discussing flight crew tax issues. I discovered it last year and found it very helpful - even sent a link to my clients. I didn't subscribe to their service, but their articles and FAQ's are pretty good.

Many flight crew members have all sor of misconceptions about the tax deductibility of some personal or commuting expenses. For example, think they can deduct "crash pad" expenses and travel to & from the airport before flying to their home base. This site dispels those myths as well.

http://ezperdiem.com/article/flight_crew_taxes/flight-crew-tax-articles.html

[Possi]

Thanks

That's some help.
I'm still looking though.

[Possi]

Reimbursed

I just remembered that this pilot is reimbursed per diem and it is not included in his wages, HOWEVER, I have another pilot that will be coming in, and I will need to do this calculation.

I know one-day trips are not included in per diem, and I know all about not deducting trips to their home base. I know what NOT to expense, it's just this particular item of 1/2 on day one and 1/2 on returning day. If anyone else sees it, please post.

Thanks!

It's just another day in Paradise!

[AJsTax]

Transportation workers

Pilots are airline employees and should fall under the transportation worker rules. For most per diem uses you subtract 1/4 of a day for the day leaving and the day returning. All full days are at 80%. There is a special higher rate for transportation workers. I know of no 50% adjustment for the first and last day or 100% rate except when the employer is reimbursing the employee by per diem rates.

[Possi]

Muchas

Muchas Gracias!
I was looking specifically for pilots. I should have looked for Transportation workers....
I appreciate the help!

[Koss]

Per diem

If the client argues with you about the per diem rate, just tell him it won't fly

BMK

[Possi]

Thanks

I needed that!

[Gene V]

Nicholas Romer

If you need any books on airlines pilots tax deduction and etc.
Visit this web site: http://romerlaw.com/books.html
I bought couple of his books back in 1993 and 1997 for $5.00 a piece—now he sells
Them for $100---still pretty good books.