Truck Driver (owner-operator) is a sole owner and W2 employee in an LLC taxed as an S-Corp. His company (S-corp) gets 1099. He is an Individual subject to “hours of service” limits. How can he claim per-diem for the days he was on the road instead of deducting actual expenses for food/etc? One tax advisor said that there is no way to use per diem deduction unless he would be doing Schedule C. Other source says that you can add per-diem on W2 (not clear if that requires to actually pay it to the employee with the wage).
1. In which case one can deduct per diem other than using Schedule C.
2. Is there a way to deduct per diem by paying it with the payroll?
3. If he will be deducting actual meal expenses as company expenses, he deducts 80% as per the IRS "hours of service" rule or 100%?
