Two Questions - Dependents & Trucker motel deuction

[rfk]

1. Boyfriend, girlfriend, and children (not his). How much fun is this one?!! I want to check whether boyfriend can claim girlfriend, and 3 children as qualifying relatives. I say NO because they only lived with the boyfriend 8-9 months, approximately. All the other tests are met for qualifying relative. He also wants to do HOH, but I say that girlfriend cannot qualify him as HOH situation, based on rules of HOH. Any disagreement on my thoughts?


2. Also, what is the situation on W-2, same client, who is a trucker and is away from home 300 days, with 64 days in motel at $65 per night? Is there something special for deducting this? And should I consider meals in some way if he has receipts? Are there any other relevant costs as a W-2? He has listed boots, union dues, etc., which I will quiz him on for relevance.

Thanks for all your help!

RFK

[Bonnie]

[ Also, what is the situation on W-2, same client, who is a trucker and is away from home 300 days, with 64 days in motel at $65 per night? Is there something special for deducting this? And should I consider meals in some way if he has receipts? Are there any other relevant costs as a W-2? He has listed boots, union dues, etc., which I will quiz him on for relevance.

He does not need receipts for the meals. They get a standard meal rate based on the number of days on the road. This is documented by his log books and he needs to keep them with his tax records for proof in case of an audit. For truckers that would be $52 per day unless he was in a high cost area, then it could be more. You need to check the Tax Book for those rates. As for motels, it's not $65 per night. It is whatever he has receipts for. I doubt he stayed in a motel very often. Mostly they sleep in the cab. Sometimes if the truck is in for repairs etc they might need a motel.

Bonnie

[LawrenceGR]

Dot

workers get a standard rate of $52 or as I recall they could keep track of everyday and location. They usally come out pretty good with just the standard amount. I have one where the guy shows a loss every year just with the per diems.