hi all, I don't check in everyday, but the way the IRS publication states is for traveling Salesman, and other types of business transportation using publication 1542 for the per diem rates in specific area's In that publication it gives you a breakdown of the cities and county's, and each is different depending on either all year, or specific dates and also depends on the location you go to. Those per Diem rates are not the same as the Transportation industry they are less and would include the hotel and meals. The Transportation industry is a Flat Rate and is a reimbursement deduction for food only and is subject to 80 % of the total, where as the other is only 50% of the total including the airfare, mileage, hotels and food. For instance, Atlanta, GA is all year $ 133.00 per day for Lodging, and $56.00 per day for Meals. or $66.50 plus $28.00 for Meals as a deduction, but it is entered as 1 figure on the 2106/Sch C Depending on weather your an employee or Self employed as a construction worker, salesmen, or other type of traveler. most of this type of deduction is for the average person who only might be on the road under 6 months. and the standard rate for anywhere not city or county specified is $83.00 hotel- and $46.00 or $41.50 and 23.00 meals. Whereas you are out anywhere from 160 to 300 days a year. and are subject to the special rate of $59.00 per day no matter where you are. Naturally the deduction would be 80% of the total, you can also take the full amount for any hotels you stay in while on the road. when the truck is in the shop or laid over for a weekend. Your Entertainment is also deductible Sirus, Dish/direct TV, Movies, amusement parks, but they have to be total and separated on your return and you must take 50% of the total, it is not fully deductible. Where as the Days that we Log actual tell the IRS when and where we are and the times we leave and arrive home. That is why we have to prorate the days by 1/4, Most drivers leave out from there home between 1 and 6 pm, so it gives you a 1/2 day and you might arrive home between 9 AM and midnight so it could be anywhere from 1/4 to a full day depending on the actual time you arrive home. This is the way the IRS goes by within an AUDIT, they do not use the other explanations at all when auditing a Truck driver. I know for a fact that this is what they check, I only had 1 driver audit where they actually took all the log books, and actually turned each page and figured actual days breaking down the leave and arrive times. So if you have any question please do not hesitate to ask.
Franklin Katz, RTRP, ATP, PA, PB
Frank's Tax & Business Service
315 E. King St.
Kings Mountain, NC28086
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