As a Railroad Engineer I have always deducted a daily per diem as business expenses. Have the rules changed for transportation workers in 2018?

[coxhd3]

Turbo Tax is not including my per diem expenses in my itemized deductions this year.

[DanielV01 · Accepted solution]

They have changed, yes.  The Tax Cut and Jobs Act repealed this provision until 2025.  Itemized deductions are no longer allowed for unreimbursed employee expenses (such as your per diem).  Although most people do see more benefits on their tax return, the transportation industry was hit hard by this tax law change.

What you may wish to do is to try to speak to your employer about an accountable plan.  Under such a plan, they can reimburse you per diem amounts which they may deduct as an expense on their business return, and you do not claim as taxable income on your personal return.  Otherwise, the per diem amount is no longer deductible.

Here is an FAQ that gives more information on this law change of the Tax Cuts and Jobs Act:  https://ttlc.intuit.com/replies/3300622