Per Diem

[MAMalody]

I got a call last night from my son on a tax question for his girlfriend. Seems she is an air traffic controller supv. Falls under DOT rules. Can end up working two shifts within 24 hours as long as the required rest period has been met. She is required to be avail during her lunch and cannot leave the site. How does the per diem work. She is in Sacramento, CA and the per diem is $61 a day. Can she take two per diems? (I understand about the 80% factor for DOT). For some reason I can't seem to find anything on this. Must be looking in the wrong place. Anybody else have this issue?

[MAMalody]

Any takers on my question?

[Gail in Virginia]

I have only used the per diem for truck drivers when they are away from "home." I don't know if it would apply to someone who works in the same place every day, even if they fall under the DOT rules. Maybe someone with different experience will post to your question.

[MAMalody]

The Tax Book message board suggested this might be similar to how you would handle a fireman. How does that sound?

[DougO]

I am not sure how you could claim 2 per diems within one 24 hour period. Is not 24 hours one "diem" in terms of the allowable rates. I also work with some truck drivers and they would claim they are working several shifts every day but those per diems are based on a single 24 hour period the way it appears to me. The DOT rules only apply to the allowable percentage, not giving you access to a completely different set of regulations. So even if she has multiple shifts it still falls within the single "per diem" it would appear.

[barosser]

I would suggest that you get a reimbursement letter or policy for FAA on this topic. If she is audited she will have to have this. Per-Diem is for a period of 24 hrs with required rest. If the time goes into two days then you would have half days for per-diem.

[MAMalody]

I have come to the same conclusion on the per diem definition as mentioned above. I am having no luck on finding anything on point. I have asked that she go to HR or someone who "knows" for any documentation that can be provided. I indicated that "the controller next to me" was not a good enough source.