Having now spoken with four different tax consultants, who specialize in the trucking industry, as well as two tax lawyers. They all advise that the IRS has a problem with this publication, but they also suggest that TT needs to figure out the problem and correct it. They are all curious as to how TT has a specific reference to employees subject to USDOT HOS for meal deductions, but they don't allow it to be claimed, but then on the next page, allow me to claim other misc. deductions, which are approved, but fall into the same category as MISC itemized deduction that should not be allowed. It would seem that there is a either a flaw in TT, TT is picking and choosing what someone can deduct, or TT is not following the IRS correctly either. The recommendation from all 6 was that I claim the entire amount on the first page, and then on the second page claim it at the 80% rate, since TT allows the amounts claimed on the second page to be actual deductions. They also suggested I print out PUB 463, highlight those discrepancies and keep it with my taxes in the event I am audited, since the amount of the deduction will only lower my tax bill by $980.00, I should plan for a possible audit of this amount.
This from page 34:
Hours of service” limits. If you are subject to the Department of Transportation's
“hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for
meals while away from your tax home.
This from page 12:
Individuals subject to “hours of service”
limits. 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.
And again, I will ask TT to please provide documented proof of a self employed railroad engineer operating a locomotive for a commercial railroad, or a self employed airline pilot operating on behalf of a commercial airline.
This is from Chp 6 on page 28:
Employees. If you are an employee, you must
generally complete Form 2106 to deduct your
travel and transportation expenses.
• You are an employee deducting expenses
attributable to your job.
• You weren’t reimbursed by your employer
for your expenses (amounts included in
box 1 of your Form W-2 aren’t considered
reimbursements).
• If you claim car expenses, you use the
standard mileage rate.
