Per diem rates for truckers

[oceanlovin'ea]

I read somewhere a couple of years ago that truckers can take 80% of the per diem rates. This has something to do with being under DOT regulations. So that is what I have done for the past 2 years. I am doing this years return and am questioning WHY they can only get 80% of the per diem rate. Anyone else that uses per diem gets the whole amount. I have my notes but can't find the website I got this info from.
Can anyone explain this to me? I don't want to cheat him out of 20% if he is entitled to it.

Linda EA

[David1980]

Anyone else that uses per diem gets the whole amount.

Anyone else gets 50% because meals and entertainment are only 50% deductible. 80% if subject to DOT hours.

http://www.irs.gov/publications/p463/ch06.html#en_US_2014_publink100034171

Hours of service limits. If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home.

[rtsietsema]

50% usually for the rest

Truckers usually are allowed 80% of a $59 per diem rate. While the rest are allowed 50% of a $46 per diem rate. Some locales have higher rates, and exceptions can apply, but generally the $59/$46 and 80%/50% rates will apply to most circumstances.

You may wish to research more if the trucker is self employed, or an employee etc.

[oceanlovin'ea]

Thanks. My mind is not hitting on all cylinders right now. Yes, the per diem is always limited to 50%. but for truckers it is 80%. My mind was wanting to not claim it as meals and put it on other deductions. Maybe I better stop for tonight.

Linda, EA