Client works on a Oil Rig in Qatar, United Arab

[Absolut]

Client lives in MS, he flies out of Gulfport, changes planes in Memphis, TN grabs a meal here, than lands in Amsterdam, Netherlands, again grabs another meal before switching planes, than lands in Qatar, spends the night here before getting on the oil rig.

1. My question is this, can he take a Per Diem for his stay in Qatar?

2. Would he be allowed a per diem for Memphis and Amserdam?

3. Does anyone know the per diem rate for being on the rig for incidentals?

Thank you.

[erchess]

I am posting mainly to move this back up the ladder.

I hope it gets some attention.

I have no idea about Quatar or Amsterdam because I have never had a client who worked outside the US. But I am sure he can deduct a perdiem for Memphis.

[bertrans]

I hope it gets some attention.

I have no idea about Quatar or Amsterdam because I have never had a client who worked outside the US. But I am sure he can deduct a perdiem for Memphis.

I don't see any reason against the foreign per diem in general. However, the the 'longer than a week' rule may apply.
Cf. IRC 274(c)(2); also Reg 1.162-2(b)

[JON]

What is the

longer than a week RULE!!!!!!!!!!!!!!!

[Gary]

Oil Rig

It sure seems to me that someone working on an oil rig would get free meals and a place to sleep!!

[bertrans]

longer than a week RULE!!!!!!!!!!!!!!!

'If the foreign travel is longer than a week (7 consecutive days counting the day of return but not the day of departure) or 25 per cent or more of the time away from home is spent for personal reasons, a deduction for FOR TRAVEL EXPENSES WILL BE DENIED TO THE EXTENT THAT THEY ARE NOT ALLOCABLE TO THE TAXPAYER'S BUSINESS...'
USMTG [2007], #955, para 2, ll. 1-3.<emphais added>.Note: clearly this condition may not apply to the original poster.

Didn't think it was that abstruse - certainly not enough to warrant numerous exclamation points.

[Zee]

I'm assuming your client is an employee of the petroleum company, not an independent contractor. I've read that employee's typically work 2-weeks, and have three off. Independent contractor's work 2 weeks and have 2 weeks off.

Your client lives in MS and commutes to Quatar (or wherever) for his regular job. Why would his travel expenses be deductible at all if he's an employee? Isn't he simply commuting to his workplace? How is it different than someone living on the East Coast commuting to the West Coast to their job?

Also, I'm surprised the oil company isn't reimbursing his meals & lodging for the trips to work. Is he also paying the airfare?