[csands007]

What IRS form do u use>

[Moot]

Form 1040, Schedule C. I don't recall the exact line number but it is listed under deductible meals...

[highway star]

What's the amount and percentage for '09?

[Moot]

80% of $52 for the first 9 months of 2009. 80% of $59 after October 1, 2009.

[highway star]

Thanks Mr. Moot, you're a fine, upstanding gentleman.

[Fkatz]

Re: per Diem

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80% of $52 for the first 9 months of 2009. 80% of $59 after October 1, 2009.
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MOOT.

here is the law for per diem for 2009, 2010 and previous years

What is the per diem rate?
Starting October 1, 2009, the per diem rate changed from $52 from $59 per day.

Any trucker, who used the $52 per diem special transportation rate for the first nine months of 2009, can claim $59 per diem for the remainder of the year for travel in the U.S.

The per diem rate for meals in 2009 is 80% of $52 per day.
The per diem rate for meals in 2008 was 80% of $52 per day.
The per diem rate for meals in 2007 was 75% of $52 per day.
The per diem rate for meals in 2006 was 75% of $52 per day.
The per diem rate for meals in 2005 was 70% of $41 per day.
The per diem rate for meals in 2004 was 70% of $41 per day.

The per diem rate for meals when in Canada is 80% of $58 per day

Per Diem can only be taken when the driver spends the night away from home.



Frank

[highway star]

Originally Posted by Fkatz

Any trucker, who used the $52 per diem special transportation rate for the first nine months of 2009, can claim $59 per diem for the remainder of the year for travel in the U.S.

In the per diem thread started by Teamcaffee you say that we can't use both rates. If we started on the $52 rate we have to stick with it for the entire year.

[Fkatz]

Originally the the per diem law state that you would have to stick with it all year, but what you see is the from the OOIDA Website,
I couldn' t find anythingon the IRS Web site, why I do not know normally there is on.;ly 1 paragraph in the publication, I went though all of them and did not see it


Frank