YAU
Level 2

Deductions & credits

Individuals subject to "hours of service" limits according to IRS 

Publication 463 (2019), Travel, Gift, and Car Expenses

For use in preparing 2019 Returns

 

You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's "hours of service" limits. The percentage is 80%.

Individuals subject to the Department of Transportation's "hours of service" limits include the following persons.

  • Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.

  • Interstate truck operators and bus drivers who are under Department of Transportation regulations.

  • Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations.

  • Certain merchant mariners who are under Coast Guard regulations.

How do we change figure from 50% (standard) to 80% (DOT) to reflect this in Turbo Tax forms?

 

Thank you for your help!