Taxes - How do you do Perdiem - CONUS only?

[JT12345]

I only fly internationally on overnights average once a month to Canada.

 

[WWEfan]

You get $52/day domestic. $58/day for international.

 

[Ben Dover]

Since we're giving incomplete advice, I'll share mine:
The IRS forbids double dipping. Don't do it!

 

[viper548]

Or you can figure the amount for each city, which may end up being more than the 52/58.
Type "Per Diem" into google and it will take you to a gsa.gov site where you can find all the per diem rates

 

[Avi8tor2000]

www.aviation-cpa.com


Little pricey but they know their business. They give you a per-diem calculator to put in all of you overnights and day trips to find out the DOT authorized amount for each city. FYI- Toronto is $109, most large Amercan cities are $64, and they fall off a little bit from there.

 

[trip]

Or you could read PUB463 and its pretty much black&white.

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

 

[Captain X]

Basically add up all the CONUS MEI rates for the cities you RON'd in and get the number you should have been paid according to the fed'ral gubment. You can only take 75% of the 1st and last day of a trip. That number will be listed on the site.

Then you look at the amount of per diem your company actually paid you.

Your dedcution is the difference between the two. For example, if you "made" $3000 in per diem for 2006 and the CONUS rates add up to $5000 for the cities you stayed in, you have a $2000 deduction.

Some CPAs will only deduct a percentage of that difference.

 

[regionalcap]

Basically add up all the CONUS MEI rates for the cities you RON'd in and get the number you should have been paid according to the fed'ral gubment. You can only take 75% of the 1st and last day of a trip. That number will be listed on the site.

Then you look at the amount of per diem your company actually paid you.

Your dedcution is the difference between the two. For example, if you "made" $3000 in per diem for 2006 and the CONUS rates add up to $5000 for the cities you stayed in, you have a $2000 deduction.

Some CPAs will only deduct a percentage of that difference.

That's because the CPAs are right. You can only deduct 75% of that difference.

 

[Sandstorm]

I used http://www.crewtaxes.com and just got back my return. A joint return + state return cost $160. It may be a few more $$ now, because I received the new client discount and early filer discount.