Trucker per diem

[Ranger]

Self employed trucker is on the road 5 to 10 days at a time. His previous tax preparer deducted the full M&IE allowed for transportation industry. However, since he spends most nights in his truck, I don’t believe he qualifies for the $5 “incident” portion of the per diem as defined by the IRS.

I am curious if anyone else agrees.

Incidental expenses.<a name="d0e985"> The term “incidental expenses” means:

· Fees and tips given to porters, baggage carriers, bellhops, hotel maids, stewards or stewardesses and others on ships, and hotel servants in foreign countries,

· Transportation between places of lodging or business and places where meals are taken, if suitable meals can be obtained at the temporary duty site, and

· Mailing costs associated with filing travel vouchers and payment of employer-sponsored charge card billings.

Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, or the costs of telegrams or telephone .

[jainen]

>>the $5 “incident” portion of the per diem as defined by the IRS.<<

No such thing. The IRS publishes a rate for M&IE and an incidental-expenses-only rate. There is no meals-only rate. If the driver pays for meals, he is eligible for M&IE rate (80% deductible).

[Ranger]

Thank you for your response. I will take it.