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2010 Taxes

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From
http://www.irs.gov/publications/p17/ch26.html

Special rate for transportation workers. You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if your work:
  • Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and
  • Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.
If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States).

Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.

Travel for days you depart and return. For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so 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.


Example.
Jen is employed in New Orleans as a convention planner. In March, her employer sent her on a 3-day trip to Washington, DC, to attend a planning seminar. She left her home in New Orleans at 10 a.m. on Wednesday and arrived in Washington, DC, at 5:30 p.m. After spending two nights there, she flew back to New Orleans on Friday and arrived back home at 8:00 p.m. Jen's employer gave her a flat amount to cover her expenses and included it with her wages.
Under Method 1, Jen can claim 2½ days of the standard meal allowance for Washington, DC: 3/4 of the daily rate for Wednesday and Friday (the days she departed and returned), and the full daily rate for Thursday.
Under Method 2, Jen could also use any method that she applies consistently and that is in accordance with reasonable business practice. For example, she could claim 3 days of the standard meal allowance even though a federal employee would have to use method 1 and be limited to only 2½ days.


From this I example I think you can claim all three days of a three day trip.
 
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PerDiem Traveler is a tax savings application that assists Pilots and Flight Attendants to significantly speed up the complicated and time consuming tax deduction process while saving time and money. Flight crewmembers who use Perdiem Traveler potentially are able to deduct $2,500 to $5,000 or more on their income tax return.

Perdiem Traveler features includes...

· An entry form that will calculate the M&IE (Meals & Incidental Expense) for each layover.
· Displays both M&IE rate and the rate for transportation employees for comparative analysis.
· User-defined airports links to each layover city for quick entry.
· Importing capability of Domestic and International Per Diem Rates.
· User-defined percentage amount to prorate the first and last day of each trip.
· Detailed Expense Reports, including a completed IRS Form 2106, for record keeping.
· Importing flight schedule capability from Flica into the Expense Report Log.
· Turbo Tax Guide to assist completing the information required.
· And much more; all for a very low price!

Discover how PerDiem Traveler can possibly help get a bigger tax refund! I save myself $6,439.52!
 

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