Per Diem for Van Drivers

[Pushingmetal]

In reviewing the tax publications, I found wording that indicates you have to be under DOT HOS rules in order to take 80% of the per diem. Are cargo van drivers limited to 50% of the standard per diem rate?

 

[highway star]

I read the same thing, but my CPA said to take the full percentage. He's a "play by the rules" kind of guy, so he must have felt that we'd be O.K. with it. That's also in line with "hear say" stories I've heard on the subject.

 

[Trailblazer]

I just finished a 3 year audit with the IRS. The auditor brought up the HOS rules and I showed her a picture of my vehicle with the DOT numbers on the side, explained to her that I have a Hazmat endorsement and must comply with HOS when hauling hazmat and showed her a copy of my lease that states I must comply with FMCSA and DOT rules and regulations. She accepted it.

Jim

 

[Fkatz]

Hi Pushingmetal

No matter, as long as you are subject ot DOT Regulations with your information on the Van you are entitled to the Per Diem. and the Mileage Deduction as long as you have an accurate record

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

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.

 

[ChrisGa23]

I also been wanting to start claiming per diem for 2011. I drive a cargo van and do not log. What is the best way to keep an accurate record of time on the road ? Im new to per diem so im kinda clueless to it all at the moment. I need to do some reading on the subject.

 

[Fkatz]

Hi,
I have a Per Diem Mileage Proof Sheet available that must be used with each loan.

Starting with the mileage prior to deadhead, to shipper, to receiver, and to the place where your going to rest after the delivery

just e-mail me at [email protected] and request one


As far as the per diem you are under DOT Rules as long as you have signs affixed to the Van with the DOT #'s and
ICC # number on truck, Take a picture of the van for proof.


Frank