You must be over the road driver. Getting home every night does not qualify you for this per diem. The full per diem amount of $59.00 per day can only be used on days that you are away from home 24 full hours, On partial days that you leave home or return home you can deduct .75 X $59 = $44.25 per day. There is a more complicated formula for those who would want to use the exact percentage of the day that you are gone from home. Or you can just use the .75 for all partial days.
On days that you go into Canada, you can use a higher per diem amount.
