trucker's per diem

[JenMO]

Can a person receive the trucker's per diem from the owner without being an employee?
Situation: Owner's boyfriend takes the truck out, owner is contracting out truck and receives 1099 for services, owner gives boyfriend the allowable per diem for trips, but isn't paying him a wage for services. Does this work? If not, I want to stop before it goes too far.

[Jiggers]

Per diem

Can a person receive the trucker's per diem from the owner without being an employee?
Situation: Owner's boyfriend takes the truck out, owner is contracting out truck and receives 1099 for services, owner gives boyfriend the allowable per diem for trips, but isn't paying him a wage for services. Does this work? If not, I want to stop before it goes too far.

Are the per diem's being reported on the 1099 to the boyfriend?

[RONCHECH]

Per Diem For Non Employee

It Would Seem To Me That The Owner Would Issue A 1099 To The Boyfriend Driver, And The Driver Would Deduct His Meal, Motel And Other Expenses On His Schedule C.

[JenMO]

Can't you pay the federal per diem to a person without sending a 1099? And then it's a wash, isn't it? Railroad per diems aren't reported to the IRS, are they? Would this be like that?

[solomon]

The only

time nothing is reported as income is when there is an accountable plan with an employee and employer relationship. In that case, the employer reports nothing on employee W-2 and employer deducts 50% of the per diem. If a self employed person itemizes travel expenses to his client, the self employed can deduct 100% of per diem for MEI but must use actual expenses for lodging.

If the owner of the truck is deducting expenses paid to boyfriend on her taxes, she better be reporting it as income to boyfriend.