Truck Driver Per-Diem

[Terry D EA]

Does an owner/operator get the same per diem rates as a driver who is employed by a trucking company? I have an owner/operator who is an over the road driver. If he is entitled to the same rates, where and on what form are the rates calculated? I am sorry for what may seem to be some pretty basic questions, but this is my first owner/operator and I want it to be right.

Also, I have read on another discussion board that all professional software programs will calculate this for you. Where in ATX (I am using Max) can this be done if any? I do see on the entertainment and meals expenses from Sch C the box to check for the DOT rates. Any help is appreciated.

Terry D.

[GERALD]

Yes, a self employed person can use the Federal per diem for M&IE expenses. Lodging, of course, has to be substantiated by a receipt. The software only calculates the non deductible part , after you have calculated the total expense, days x rate, and carries the deductible part to page 1. Lodging, of course goes under travel. I always print out the calculation worksheet and include with the return.