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Deducting Per Diem and Lodging for OTR Truck driver?

Asked by: bustermcleod 3999 views YA Discussion

Looking through Pub 1542 I am trying to figure out how to take this deduction, what is the allowable amount and where does one report the deduction as in is there a schedule to compute the deduction before putting it on a line on a 1040.

http://www.irs.gov/publications/p1542/ar02.html#en_US_2011_publink1000250823

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3 Answers



  1. Bobbie on Apr 29, 2012 Reply

    Pub 1542 for employers who pay a per diem allowance to employees.
    And are you an employer for the purpose oF using the Pub 1542 or is it possible that you are really and employee for this purpose and time in your life trying to correctly complete your 1040 income tax return and do you have a W-2 from your employer for this OTR truck driving job for the tax year.
    This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I.R.B. 520, which can be found on the Internet at http://www.irs.gov/irb/2011-42_IRB/ar12.html.

    Pub 17 chapter 26. Car Expenses and Other Employee Business Expenses

    http://www.irs.gov/publications/p17/ch26.html#en_US_2011_publink1000173672

    Traveling Away From Home
    You are traveling away from home if:
    Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day’s work, and
    You need to sleep or rest to meet the demands of your work while away from home.
    This rest requirement is not satisfied by merely napping in your car. You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest.

    Completing Forms 2106 and 2106-EZ

    http://www.irs.gov/publications/p17/ch26.html#en_US_2011_publink1000173937

    This section briefly describes how employees complete Forms 2106 and 2106-EZ. Table 26-3 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. The instructions for the forms have more information on completing them.
    Hours of service limits. If you are subject to the Department of Transportation’s “hours of service” limits, use 80% instead of 50% for meals while away from your tax home.

    Reimbursements. Enter on Form 2106, line 7, the amounts your employer (or third party) reimbursed you that were not included in box 1 of your Form W-2. (You cannot use Form 2106-EZ.) This includes any reimbursement reported under code L in box 12 of Form W-2.

    Allocating your reimbursement. If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. This is necessary if your employer pays your reimbursement in the following manner:
    After you complete the form. After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. For most taxpayers, this is line 21 of Schedule A (Form 1040).
    Hope that you find the above enclosed information useful. 04/28/2012

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  2. mrreliable3599 on Apr 29, 2012 Reply

    If you’re self-employed, you take the per diem meal amounts, then you get to deduct 50% of those amounts.

    You must use actual receipts for lodging. The per diem amounts in the pub are for reimbursing employees only.

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  3. tro on Apr 29, 2012 Reply

    self employe truck driver, Sch C
    as an employee truck driver, form 2106 business expenses

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