Truckers & meals

[Bill Tubbs]

New client that does day-trips as a trucker -- he always comes back home at night, so at first blush I figured no meal deduction. But.... Pub 463 says you can deduct the cost of meals if:
"It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business."

Of his 300 days driving, he said 65 days are so long (over 12 hours) that by DOT regulation he must stop and get 2 hours of rest before continuing. He generally does not sleep during that time, but sleep does not appear to be a requirement ("sleep or rest").

So, what say all of you for taking the meal allowance for those 65 days that by DOT regulation he must rest?

Bill

[ChEAr$]

sleep

Seems to me that 2 hours is not "substantial" as defined.

Now 8 hours (for me at least/ 5 for my wife) would be substantial.

[Bill Tubbs]

point taken...

Thanks ChEAr$

Bill

[New York Enrolled Agent]

I would suggest that you take a look at Rev Ruling 75-168. It addresses the "sleep or rest" rule for a trucker and may be helpful to making a decision about the deductibility possibility. It does say facts & circumstances will control & govt regulations are to be one consideration. Go to www.taxlinks.com for the ruling.

[Bill Tubbs]

Thanks for the link

Than you NY EA for the link and Rev Ruling. I need to review the details with the client, but I'm thinking it probably won't fly.

Bill

[LCP]

I have the same issue. As I read the Rev Rul the "sleep or rest" rule would clearly allow a per diem when DOT rules require that the trucker shut down.

Agreed?

Anybody know how many hours a trucker can go before he is required to rest?

[Gretel]

I don't know who many hours a trucker can go before rest is required but I believe the real question is how long is the trucker required to rest. One or two hours is certainly not long enough. If I remember right it is 4 hour rest requirement.

[LCP]

Here's a link that sets out the hours of service rules........... anybody want to take a stab at interpreting it as it relates to deductible per-diems for M&I?

http://www.fmcsa.dot.gov/rules-regulations/topics/hos/hos-2005.htm