DOT Truckers subject to Hours of Service (HOS)

[Edward]

Have over the road (long distance - Form 2106) wage earner paid by local company who travels thru-out the southern part of U.S. I have computed his DOT per diem as follows:

a. He had 273 over night stays during the year x 59.00 equals 16,107.00

b. Depart&Return: 1.50% x 59.00 = 88.50 per round trip x 12 = 1,062.00

c. 16,107. plus 1062. = 17,169. x 80% = 13,175.00.

Hope this will pass OK - any comments on this computation.

Thanks

[SunTaxMan]

Perhaps not enough information. Of your 273 "overnight stays," I am assuming that this does NOT include the first day and the last day of each trip - because the first day of each trip would be followed by a night away from home AND the last day of each trip would NOT be followed by an overnight away, so the first "overnight day" and the last day would count as 1.5 days.

BECAUSE you have shown "Depart and Return," I interpret that as the first and last day of each overnight TRIP. If this is true, all ok.

[Edward]

Yes, your assumption on the Return & Depart, is correct.

[mcb39]

Looks good to me. I have several of these that I have been preparing for years. Have never been questioned.