Can truck drivers with a 1099-misc claim per diem or the standard deduction for meals away from home for 2018?

Forum|Forum|7 years ago
June 6, 2019
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TurboTax Deluxe Windows

DavidD66

Level 15

Yes, if you are an Independent Contractor and your income is reported on Form 1099-MISC, then you can claim the per diem for meals when you are away from home. The allowance enables only self-employed or owner-operator drivers to receive a standard amount for each day they are away from home to cover meal expenses. Since per diem is technically a reimbursement, owner-operators can deduct up to 80 percent of per diem pay from their taxable income per sec 1312 of the new tax code.

Per diem rates for 2018 are $63 per full day within American borders and $68 per full day outside the continental US.

The per diem rate for partial days is 75 percent of a full day’s rate. This equates to $47.25 inside the US and $51 per day for truck drivers who cross international borders.

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jloehn

Level 2

How do I input the per day per diem into turbo tax when the only options given are for meal expenses covered at 50% or 100%?

VictoriaD75

Level 12

The IRS allows self-employed drivers and owner-operators to deduct certain costs under the category of “travel expenses.” These include a per diem for meals, plus accommodations, tolls, and parking. For 2019, the per diem rate is 80 percent of $66 per day. Note: If you are an employee driver, you are not eligible for per diem.

To be eligible to write off travel costs, both of these statements must be true:

Your work requires that you travel away from your tax home for “substantially longer” than the length of a workday.
You will be sleeping away from home while traveling for work.

Deduct the amount as travel expense versus meals expense.

Per Diem and Other Truck Driver Tax Deductions

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