2010 per diem

**gar2006** · 03-10-2010, 05:58 PM

what is $rate for 2010 per diem

**Fkatz** · 03-16-2010, 03:31 PM

The 2010 Per Diem rate is $59.00 per day subject to 80% of the total at least until September 30, 2010

The standard mileage rate for 2010 is 50.5 cents per mile.
Franklin Katz, ATP ,PA, PB
Frank’s Tax and Business Service
120 York Rd
Kings Mountain, NC 28086-3151
(704) 739-4039
Fax: (704) 739-3934

Providing Professional Accounting Services and Income Tax Preparation

Circular 230 Disclaimer – Any tax advice in this communication (including any attachments) is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding tax related penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or tax-related matters addressed herein.

**dok407** · 08-19-2010, 11:50 PM

In lieu of per diem... Should I:

A. - Pay my drivers a percentage rate of the gross and let them deal with it come tax time.

B. - Cut my drivers a check for per diem and a check for everything above/beyond separately.

C. - Itemize an annual earning statement.

D. - ?!?!?!?!?!?

Thanks for your time!

**highway star** · 08-20-2010, 10:41 AM

Frank, per diem is asked about quite a bit. A sticky at the top of the page might not be a bad idea. Maybe go back a few years for those that may be catching up or amending.

Thanks for the advice that you've been giving us here.

**mss1963** · 09-07-2010, 03:26 PM

Hello I am a local driver running P&D am I still allowed daily deduction's running in the state of M.D. and if so how much am I allowed per day. running 350-400 miles a night. Thank's Mike

**Dakota** · 09-07-2010, 03:45 PM

Originally Posted by mss1963

Hello I am a local driver running P&D am I still allowed daily deduction's running in the state of M.D. and if so how much am I allowed per day. running 350-400 miles a night. Thank's Mike

I may be wrong but I think you need to prove you spent the night away from home to get per diem. If your local like I am per diem is not allowed

**mss1963** · 09-08-2010, 01:42 PM

I was informed that as long as I had log's to show pick up and delivery's that I could use them, But still not sure??? need to find out before tax time.

**xiggi** · 09-08-2010, 02:17 PM

Originally Posted by mss1963

I was informed that as long as I had log's to show pick up and delivery's that I could use them, But still not sure??? need to find out before tax time.

I believe dakota is correct you need to be away for a 24 hour period. Basically if you are home at anytime in that period the deduction is not allowed.

**Fkatz** · 09-13-2010, 12:59 PM

hI ALL,

The actual Per deim rate for 2010 is the same as it was in 2009, $52.00 per day US, ad $59.00 per day in Canada, the rate that was quoted in March 2010 was the Canadian rate at the time which also has not changed.

In order to take the Per Diem you must be out on the road for a full 24 hours away from your home terminal, and spend a night in a hotel, or in the truck for 10 hours based on DOT HOS rules even though you are required to use a log book. that is the only way the per diem may be used as a deduction.

Franklin Katz, ATP ,PA, PB
Frank’s Tax and Business Service
120 York Rd
Kings Mountain, NC 28086-3151
(704) 739-4039
Fax: (704) 739-3934

Providing Professional Accounting Services and Income Tax Preparation

Circular 230 Disclaimer – Any tax advice in this communication (including any attachments) is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding tax related penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or tax-related matters addressed herein.