Meal per diem - still apply 50% limitation?

[KJ Judd]

I'm working on a return where the employer reimburses an amount lower than the Meals & incententals per diem listed in TTB pp. 8-3. After I subtract the employer reimbursement, I still take 50% of the meals (per diem) amount, correct?

It's a new return and last year it appears the preparer not only did not reduce the deduction by the employer reimbursement but did not take 50%. So then I start questioning myself.

[Gretel]

I'm working on a return where the employer reimburses an amount lower than the Meals & incententals per diem listed in TTB pp. 8-3. After I subtract the employer reimbursement, I still take 50% of the meals (per diem) amount, correct?

It's a new return and last year it appears the preparer not only did not reduce the deduction by the employer reimbursement but did not take 50%. So then I start questioning myself.

Don't I know that one so very well. The others are always right.

I agree with your conclusions, but let see if someone else has a different idea.

[Jesse]

I also agree w/ both of you that you do need to reduce by 50%.

[Bill Tubbs]

You're quite...

I'm working on a return where the employer reimburses an amount lower than the Meals & incententals per diem listed in TTB pp. 8-3. After I subtract the employer reimbursement, I still take 50% of the meals (per diem) amount, correct?

correct.

Bill

[gkaiseril]

Preparer Error

This a preparer error caused by either asking the question wrong or not understanding the limitation. Although there is a special limitation for DOT controled drivers.

[KJ Judd]

Thanks! Now I just get to explain to the client that she took several thousands of dollars of deductions on last years return that she shouldn't have.