Merchant seaman

[Bem]

What is deductible for merchant seaman. A client of mind said their meals were deductible. Do they get the rate for transportation people. ?

[AZUKHiker]

Ltr 200343025

LTR 200343025 will give you some ideas.

[New York Enrolled Agent]

What is deductible for merchant seaman. A client of mind said their meals were deductible. Do they get the rate for transportation people. ?

Generally their meals are provided. Thus the only deduction is for incidental expenses.

In addition to what AZU posted, read the US v Kapp (9th Circuit CA). See what happened when the CPA took off the meals even though there was no cost.

BTW, the IE as noted in the Chief Counsel LTR is now $5 per day.

[AZUKHiker]

Interesting Read

In addition to what AZU posted, read the US v Kapp (9th Circuit CA). See what happened when the CPA took off the meals even though there was no cost.

That Kapp case is an interesting read and a good lesson on why it is wise to not be too aggressive with some tax deductions. :-)