Per Deim for Transportation Worker

[eileensue]

Does the ME&I per deim amount for a trucker go on line 24a or 24b of Schedule C

Does it get reduced by 50%? The trucker is an independent contractor.

[TaxmannEA]

It goes on 24b. And you allow 80% of the M&IE amount as the trucker is subject to DOT regulations.

[DANRVAN]

Jump to the worksheet and you will see a check box at the top that will calculate the 80%.

[kcjenkins]

Click on the line, it will bunnyhop you to the worksheet, and at the top, if the client is subject to DOT rules, he gets 80% If not he gets 50%, but the worksheet calculates it for you, automatically.