In short, my tax home is Long Island, where I work as an engineer 40 hours per week. On the side, I'm a sports official, often being flown out to different events around the country, so I have a lot of 1099-NECs to sort through. Trying to figure out if taking the standard per diem specified by the GSA is a legitimate deduction to take and what/how much documentation I need, if so.
Example: Fly out to Charlotte, NC on a Thursday evening for an event, stay in a hotel, fly home Sunday evening. Sports sanctioning body pays for lodging and air fare, but do not reimburse for food/meals at all.
Yes, the standard per diem is allowed. When you use per diem you only need to prove that you are out of town and receipts for lodging.
I appreciate the response!
Typically, I don't get the lodging receipts, but I have all of my flight receipts, departure and return. Would that be sufficient in case of an audit or should I try asking for lodging receipts from the sports sanctioning body?
Yes, your flight receipts with departure and return dates are enough to prove you were out of town.
Last question, do I qualify for the full 100% deduction or should I keep it in the 50% deduction?
i.e. arrive on Thursday in Charlotte, leave Sunday. Per diem rate is $55/day, so 2*($55 * 0.75) + ($55 * 2) = $192.50; do I take the full $192.50 as a deduction or only half?
Thank you so much again!
According to the following IRS guidelines, you may take the full deduction in 2021 and 2022.if you properly apply the rules of Revenue Procedure 2019-48 for using per diem rates.