cancel
Showing results for 
Search instead for 
Did you mean: 
Level 1

Can meal expenses (per diem) covered by Department of Transportation rules be deducted for 2018?

 
1 Best answer

Accepted Solutions
Highlighted
Level 6

Can meal expenses (per diem) covered by Department of Transportation rules be deducted for 2018?

If you are an employee, the DOT per diem allowances are no longer deductible in 2018 as they are job-related expenses.

Up to tax year 2017, job-related expenses were deductible as an itemized deduction subject to the 2% of AGI floor.

Under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

If you are self-employed, they are still deductible as a business expense.

1 Reply
Highlighted
Level 6

Can meal expenses (per diem) covered by Department of Transportation rules be deducted for 2018?

If you are an employee, the DOT per diem allowances are no longer deductible in 2018 as they are job-related expenses.

Up to tax year 2017, job-related expenses were deductible as an itemized deduction subject to the 2% of AGI floor.

Under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

If you are self-employed, they are still deductible as a business expense.