Is the $52.00 per diem rate for a truck driver for each day out or is it determined by the hours worked that day? I am confused about per diem I was under the impression it was $52.00 per day out on the road i e 5 days= $260. Or is it change if you only run for 5 hours that day, does it then decreased the $52.oo
Refer to Pub 463 for details, the $52.00 per diem special rate for transportation workers is per day away from home and not dependant upon the hours worked that day... and of course, as always in tax, with an exception: for the first and last travel day away from home you must reduce the per diem by one of two methods -
"Method 1: You can claim 3/4 of the standard meal allowance.
Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice."
Remember, this is for trasnportation workers who meet the definition of "away from home" as written in Pub 463. The following was written about the rates:
"If this applies to you, you can claim a standard meal allowance of $52 a day ($58 for travel outside the continental United States) from January 1 through September 30, 2009, and $59 a day ($65 for travel outside the continental United States) from October 1 through December 31, 2009."
Actually for DOT classified workers which included intersate truck drivers the rate that can be used is $59 per day and the tax regulations allow 80% for dot workers vs the 50% for others
I normally count what I call "Overnights" or 100% days, and if I have short days I use what I call "Turnarounds" and use 50% of the $59 rate subject to the 80% allowed amt
I try to allow as much as possible but be conservative also
