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Fkatz
March 15th, 2006, 14:23
[B] Here are the updated figures for tax year 2008

PER DIEM:
$ 52.00 Per Day US
$ 58.00 Per Day in Canada:

FOR THE CANADIAN PER DIEM ALLOWANCE YOU MUST HAVE PROOF THAT YOU WERE THERE, LOG BOOKS AND/OR BILL OF LADINGS. YOU ALSO MUST STAY OVERNIGHT (24 HOURS) IN CANADA, YOU CANNOT, GO OVER THE BORDER DELIVER YOUR LOAD, AND COME BACK.

The Per Dem Allowance Deduction is for the reimbursment of MEALS ONLY while away from home.

The Total Amount of days that are figured are subject to 80% of the Total and entered on line 24B, under MEALS & ENTERTAINMENT of your Sch C.

if you are doing it by hand multiply the total amount by 70% and enter the final total on that line.
I do not know what Turbo Tax, Tax-cut or any of the Over the Counter Tax software calculates it. But If you are trying to save $$$$ by doing it yourself, then I would be careful.

THERE ARE CERTAIN RULES THAT APPLY TO THE PER DIEM ALLOWANCE FOR TRUCK DRIVERS.

THE PER DIEM ALLOWANCE STARTS FROM THE DAY AND EXACT TIME YOU LEAVE YOUR HOME TO THE EXACT TIME YOU RETURN HOME. THE REASON FOR THIS IS THAT THE PER DIEM IS BROKEN DOWN BY 1/4 DAYS. MEANING MIDNIGHT TO 6AM, 6AM TO NOON, NOON TO 6 PM AND 6 PM TO MIDNIGHT.

HERE IS AN EXAMPLE:

YOU LEAVE OUT AT 3PM ON MONDAY, AND RETURN HOME SAT AT 9PM
YOU WOULD RECIEVE 1/2 DAY FOR MONDAY AND 3/4 DAY FOR SAT. PLUS FULL DAYS FOR TUES, WED, THURS, AND FRIDAY SO YOU WERE OUT FOR A TOTAL OF 5 1/4 DAYS FOR THE PER DIEM.

[B]STANDARD MILEAGE RATE FOR 2008[B]

THIS WOULD BE ONLY FOR PICK-UP TRUCK WITH A 8-12 FT BOX, FORD, CHEVY, DODGE, OR SPRINTER CARGO VAN, AND CARGO VANS WITH A WITH 12-14 FT BOXES ONLY. [U]CLASS 7 AND 8 TRUCKS CANNOT TAKE THE STANDARD MILEAGE RATE.[U]

THE RATE FROM JANUARY 1, 2008 THROUGH JUNE 30, 2008 IS $ .50 1/2
AND FROM JULY 1, 2008, THROUGH 12/31, 2008 IS $ .58 1/2

Any hotels, Motels taken while on the road are fully deductible and entered on line 24A Under Travel

ENTERTAINMENT WHILE ON THE ROAD.

Your Entertainment Deduction legally is not allowed, Satellite TV, VCR tapes, Audio Books, State Parks, Site Seeing, Movies, and so on, If you do decide to take them you must enter them in Part V: Other Expenses, and show the full amount in the description, and enter 50% of that figure on the line provided for that item.

Your Entertainment equipment, TV, Satellite Dish, VCR, Tape Recorders, Even Mircowaves have been disallowed in Audits.
that you have listed on your Depreicaton Schedule are not deductible at all according to the IRS.

Most of the time the amount is not as much as you think, So if you spend lets say around $500, your deduction is 1 half of that, not the whole thing,


Another thing that is asked quite often about is Pets and there upkeep. Unless your pet is a Trained Security Animal it is not allowd as a deduction.

I HAVE AVAILABLE A DEDUCTIBLE LISTING AND TRUCK EXPENSE SHEET AVAILABLE TO YOU. PLEASE USE MY DIRECT E-MAIL ADDRESS OF frankstaxservice1@att.net

SO IF ANYONE WOULD LIKE ONE JUST ASK


FRANKLIN KATZ, ATP,PA,CPB
FRANKS TAX & BUSINESS SERVICE
120 YORK RD
KINGS MOUNTAIN, NC 28086-3151
(704) 739-4039
fAX: (704) 739-3934

Superman_Mike
February 18th, 2007, 18:10
What about us locals?

While I dont sleep in my truck, I spend too much time in it, and much time away from home.

Would I at least qualify for a half day?

Rev.Vassago
February 18th, 2007, 18:42
What about us locals?

While I dont sleep in my truck, I spend too much time in it, and much time away from home.

Would I at least qualify for a half day?

If you are away from your tax home overnight, and are subject to HOS rules, then you can use the per-diem deduction. So, if you are staying in a hotel each night, then yes - you can.

Also, note the information in the original post is outdated, as it was posted a year ago.

Superman_Mike
February 18th, 2007, 18:46
Holy CARP :yikes: :rofl:

Superman_Mike
February 18th, 2007, 18:48
Fishy indeed.........



So do we have a tax slacker this year?

Fkatz
February 19th, 2007, 15:24
Rev.Vassago
Senior Member


Joined: 04 Dec 2005
Posts: 1744
Location: WI, USA
Posted: Sun Feb 18, 2007 6:42 pm Post subject:

--------------------------------------------------------------------------------

Superman_Mike wrote:
What about us locals?

While I dont sleep in my truck, I spend too much time in it, and much time away from home.

Would I at least qualify for a half day?


If you are away from your tax home overnight, and are subject to HOS rules, then you can use the per-diem deduction. So, if you are staying in a hotel each night, then yes - you can.

Also, note the information in the original post is outdated, as it was posted a year ago.
_________________

[/b]
Good afternoon all

In answer to Superman Mikes question and Rev Vassago answer.

First of all you did not explain the the qsuestion that you are asking in reference to the Per Diem,
Normally if you are a Local Driver the Per Diem is not available to you at all. unless you are away from your terminal for 24 plus hours.
Then it does not include the time that you left your home but the time you leave and return to your terminal.

Example:

You Leave the Terminal at 1 PM on Monday and return to your terminal on Tues at 11 AM after delivery or Drop and hook.

This is not consided 24 hours or more. and you cannot take the per diem even though you are out overnight. You must be at or in a Motel, Sleeper, or anyother type of place for you to truly recieved the correct rest. and it must conform to HOS regulations

Example #2

You leave your Terminal at 8AM and return the following day at 4 PM, then you are entitled to the per diem for 1 & 1/4 days

The Per Diem is
$52.00 per day subject to 75% which is the actual allowance.

There are other factors that will be considered also. If you are a Company Driver you have to use Federal Tax Form 2106 which is for employee business expenses. Normally a Company Local Driver does not have enough days to be worth the deduction.
The reason for this is the following.

Once form 2106 is filled out it will automaticly be carried over to SCHEDULE A, Itemized Deductions. what ever the total of you per diem allowance it must be equal to the standard deduction

Married filing a Joint Return $ 10,300.00
Single 5,150.00

So if you are able to Itemize your Personal Deductions such as
Mortgage interest, Real Estate Taxes, Vehicle tax, including cars, boat, RV's, Church offering and tithes, and all Medical premimuns, and co-pays
and if you are over the minimun of the standard deduction then the per diem will be taken with no problem.

If you are an O/O you can still get what per diem that you can claim.

Frank[b}/

Rev.Vassago
February 19th, 2007, 16:21
Example:

You Leave the Terminal at 1 PM on Monday and return to your terminal on Tues at 11 AM after delivery or Drop and hook.

This is not consided 24 hours or more. and you cannot take the per diem even though you are out overnight. You must be at or in a Motel, Sleeper, or anyother type of place for you to truly recieved the correct rest. and it must conform to HOS regulations

This is only true if the terminal is considered the driver's "tax home". If the terminal is nowhere near the driver's tax home, then the per-diem is allowed.

Fkatz
February 19th, 2007, 16:49
Rev Vassage,

yes that is true, but it is not consided away from home due to that he cannot take the commute mileage or time involved from his house and back from the terminial for the per diem.

Frank

Pipeman
April 19th, 2007, 02:27
[B]HERE IS A NOTE IN REFERENCE TO THE PER DIEM FOR 2005 IF YOU HAVE NOT FILED YOUR TAX RETURN[B]

IN THE US IT IS $41.00 PER DAY
IN CANADA OR MEXICO IT IS $46.00 PER DAY

YOU MUST USE THESE PER DIEM FIGURES IF YOU WERE IN BUSINESS OR DRIVING FRO THE WHOLE YEAR
iF YOU STARTED IN BUSINESS FOR YOURSELF OR ARE A COMPANY DRIVER AFTER SEPTEMBER 30, 2005 THEN , AND ONLY THEN YOU MAY USE THE NEW PER DIEM RATES WHICH ARE LISTED BELOW

This is subject to 70% for the actual deduction that is put on line 24:
Meals & entertainment
if you are doing it by hand multiply the total amount by 70% and enter the final total on that line.
I do not know what Turbo Tax, Tax-cut or any of the Over the Counter Tax software calculates it. But If you are trying to save $$$$ by doing it yourself, then I would be careful.

THE 2006 PER DIEM IS $52.00 us AND $58.00 CANADA OR MEXICO

THERE ARE CERTAIN RULES THAT APPLY TO THE PER DIEM ALLOWANCE FOR TRUCK DRIVERS.

THE PER DIEM ALLOWANCE STARTS FROM THE DAY AND EXACT TIME YOU LEAVE YOUR HOME TO THE EXACT TIME YOU RETURN HOME. THE REASON FOR THIS IS THAT THE PER DIEM IS BROKEN DOWN BY 1/4 DAYS. MEANING MIDNIGHT TO 6AM, 6AM TO NOON, NOON TO 6 PM AND 6 PM TO MIDNIGHT.

HERE IS AN EXAMPLE:

YOU LEAVE OUT AT 3PM ON MONDAY, AND RETURN HOME SAT AT 9PM
YOU WOULD RECIEVE 1/2 DAY FOR MONDAY AND 3/4 DAY FOR SAT. PLUS FULL DAYS FOR TUES, WED, THURS, AND FRIDAY SO YOU WERE OUT FOR A TOTAL OF 5 1/4 DAYS FOR THE PER DIEM.

[B]STANDARD MILEAGE RATE FOR 2005[B]

THIS WOULD BE ONLY FOR PICK-UP TRUCK WITH A 8-12 FT BOX, FORD, CHEVY, DODGE, OR SPRINTER CARGO VAN, AND CARGO VANS WITH A WITH 12-14 FT BOXES ONLY. [U]CLASS 7 AND 8 TRUCKS CANNOT TAKE THE STANDARD MILEAGE RATE.[U]

THE RATE FROM JANUARY 1TH THROUGH AUGUST 31TH IS $ .44 1/2 AND FROM SEPTEMBER 1TH, THROUGH 12/31, 2005 IS $ .48 1/2

THE 2006 MILEAGE RATE IS BACK TO $ 44 1/2


I HAVE AVAILABLE TO YOU A DEDUCTION LIST AND TRUCK EXPENSE SHEET AVAILABLE TO YOU TO MY DIRECT E-MAIL ADDRESS OF FKATZ1@AOL.COM

SO IF ANYONE WOULD LIKE ONE JUST ASK

FRANKLIN KATZ, ATP
FRANKS TAX & BUSINESS SERVICE
226 S CHEROKEE ST
KINGS MOUNTAIN, NC 28086


The Per Diem in Canada is a GUIDELINE only whereas no receipts are required. Read further in the same section and it reads " or other reasonable amount " which is where you must have receipts to prove the REASONABLE amount.
.

Fkatz
August 24th, 2008, 16:31
I know the post is outdated, I am here to update the information

PER DIEM FOR 2008 IS STILL $52.00 PER DAY US, AND $58.00 PER DAY CANADA, ALL US SUBJECT TO 80% OF THE TOTAL,

Remember you must take from whatever time you leave your home and to whatever time you return. either 1/3, 1/4, 1/2, 3/4 of a day.
Example if you leave on Monday at 10 am you will receive 3/4 of a day for the date you left, and lets say you return on Friday at 4 PM, You will recieve 4/3 of a day for that date, So you will be entitled to 1.5 days for the date left and returned, pluse 3 days for the other days out. Your diem days logged 4.5 days.

Standard Mileage Rate for 2008

January 1, 2008 to June 1, 2008 - $ .52 1/2 per mile
July 1, to December 31, 2008 $ .58 1/2 per mile

So you have to have an exact breakdown of the mileage that was incurred in these to periods.

It is now updated

Franklin Katz, ATP, PA, CPB
Franks Tax & Business Service
120 York Rd
Kings Mountain, NC 28086
(704) 739-4039
Fax: (704) 739-3934




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.