Pilot Taxes/Per Diem

[generaltso]

Here is a question: I am using publication 1542 to get ME&I rates for various cities. If a city is not listed, I use the standard rate ($39). However, if the county that the city is in has a rate, I can use that... correct? For instance Brownsville, TX is not listed, but it is in Cameron county which has a rate (the primary city is South Padre Island). Am I OK to use this rate?

 

[4got2flare]

Introduction

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, 2007, and before January 1, 2010. 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 2008-59, 2008-41 I.R.B. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb.



Don't use this publication for your rates. As the IRS explained to me and stated above this publication is for Employers. In Publication 463 Link for the 2008 year below.

http://www.irs.gov/pub/irs-pdf/p463.pdf

Page 6 in 463 states to find per diem rates in www.gsa.gov

 

[Linedriver]

Isn't there a service that can go in and pull up your schedule for the past year and come up with a print out for per diem tax purposes? 50 bucks or so?

I've heard of it but not sure what the service is called. Anyone know?