Officials with the Internal Revenue Service announced recently that the transportation workers’ special standard
per diem rate will remain at $52 for 2009. The 80-percent deduction rule will also remain unchanged for 2009.
Some truckers are unsure when they can use the “overnight” rule and deduct the per diem amount. In past issues of Land Line Magazine, Howard Abrams of PBS TaxBookkeeping Service included the following Q & A on the topic in his “Tax Tips” column.
Q: I’m not sure when I can deduct expenses for meals and lodging under the “overnight” rule. Is there a general rule of thumb?
A: In order to deduct your travel expenses, you, as the taxpayer, must be away from your home residence or tax home longer than what would constitute your ordinary work day. You must be away from your home long enough that you cannot complete the trip without sufficient sleep or rest.
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