JanMi Posted March 9, 2011 Report Posted March 9, 2011 Is the standard Federal per diem rate (effective Oct. 1, 2009 - Sept 30, 2010) for M&IE $46.00 or $59.00? And what is the rates for (Oct 1, 2010 - Sept 30, 2011) the same $46.00 or $59.00? I am finding both and am not sure which to use. Thank you. Quote
jainen Posted March 9, 2011 Report Posted March 9, 2011 >> I am finding both << Please name your sources. Quote
GeorgeM Posted March 10, 2011 Report Posted March 10, 2011 Is the standard Federal per diem rate (effective Oct. 1, 2009 - Sept 30, 2010) for M&IE $46.00 or $59.00? And what is the rates for (Oct 1, 2010 - Sept 30, 2011) the same $46.00 or $59.00? I am finding both and am not sure which to use. Thank you. Try this site: http://www.gsa.gov/portal/category/21287 Quote
mcb39 Posted March 10, 2011 Report Posted March 10, 2011 Is the standard Federal per diem rate (effective Oct. 1, 2009 - Sept 30, 2010) for M&IE $46.00 or $59.00? And what is the rates for (Oct 1, 2010 - Sept 30, 2011) the same $46.00 or $59.00? I am finding both and am not sure which to use. Thank you. DOT rates for OTR are $59 for the entire year. They do not change in Oct. Quote
JanMi Posted March 10, 2011 Author Report Posted March 10, 2011 >> I am finding both << Please name your sources. IRS Rev.Proc.2009-47 this was issued Sept. 30 Quote
kcjenkins Posted March 10, 2011 Report Posted March 10, 2011 E. Important Revenue Rulings or Revenue Procedures PER DIEM / MEAL REIMBURSEMENT Section 4.04 of the following revenue procedures allows a special per diem rate for meals and incidentals of drivers in transportation industry. Rev. Proc. Period Limit 2007-63 10-01-07 to present $52 2006-41 10-1-06 to 9-30-2007 $52 2005-67 10-1-05 to 9-30-2006 $52 2005-10 01-1-05 to 9-30-2005 $41 2004-60 10-1-04 to 12-31-2004 $41 2003-80 11-1-03 to 9-30-2004 $41 2002-63 10-1-02 to 10-31-2003 $40 2001-47 10-1-01 to 9-30-2002 $38 2000-39 10-1-00 to 9-30-01 $38 2000-9 1-1-00 to 9-30-00 $38 Quote
mcb39 Posted March 10, 2011 Report Posted March 10, 2011 Per 1040 Express Answers, pages 6-11 and 6-12 states that a special meal allowance applies to Transportation industry workers. Before Oct 1, 2010 the special rate is $59 per day; after September 30, 2010, the special rate remains at $59 per day. Quote
rich Posted March 11, 2011 Report Posted March 11, 2011 Is this $59 subject to DOT 80% rule or can be deducted whole $59 per diem along with other expenses? Quote
mcb39 Posted March 11, 2011 Report Posted March 11, 2011 Is this $59 subject to DOT 80% rule or can be deducted whole $59 per diem along with other expenses? There is a box to check at the top of the 2106 to indicate that this is an OTR driver and then will automatically calculate the 80% for you. Quote
Recommended Posts
Join the conversation
You can post now and register later. If you have an account, sign in now to post with your account.