Per Diem and Standard Mileage

[Tax20213]

Can a truck driver claim both the per diem allowance and the standard mileage deductions or does it have to be one or the other. For example, if I drove 25,000 miles my standard mileage deduction would be 14,250 (.57*25,000). If my days out for per diem was 35 days, my per diem deduction would be 2,310. ($66*35) Can I claim both the per diem allowance of $2,310 as a travel expense and the standard mileage deduction of $14,250?

[Opus 17]

The standard mileage rate for business use of a personal vehicle only applies to passenger vehicles under 6000 pounds.

See chapter 4 of publication 463,

https://www.irs.gov/pub/irs-pdf/p463.pdf

Truckers are covered under completely different set of rules.  Start here,

https://turbotax.intuit.com/tax-tips/self-employment-taxes/what-you-need-to-know-about-truck-driver-...

https://www.irs.gov/businesses/small-businesses-self-employed/trucking-tax-center

[AmeliesUncle]

---

@Opus 17 wrote:

The standard mileage rate for business use of a personal vehicle only applies to passenger vehicles under 6000 pounds.

---

I think it applies to all vehicles that are generally able to be used for personal travel, including those over 6000 pounds (big SUVs, etc.).  But you pointed out, it does not apply to large trucks and other vehicles that aren't generally able to be used for personal travel ("qualified nonpersonal use vehicles").

And I suspect that due to the large cost of fuel, that in most cases large trucks would receive better deductions using Actual Expenses anyways.

[Opus 17]

---

@AmeliesUncle wrote:

---

@Opus 17 wrote:

The standard mileage rate for business use of a personal vehicle only applies to passenger vehicles under 6000 pounds.

---

I think it applies to all vehicles that are generally able to be used for personal travel, including those over 6000 pounds (big SUVs, etc.).  But you pointed out, it does not apply to large trucks and other vehicles that aren't generally able to be used for personal travel ("qualified nonpersonal use vehicles").

And I suspect that due to the large cost of fuel, that in most cases large trucks would receive better deductions using Actual Expenses anyways.

---

Even though "car defined" is in the actual expense section, it's not clear to me how "car" in the standard mileage section could mean something different, especially since the standard mileage method includes depreciation.

IRS Pub 463,

In this publication, “car” includes a van, pickup, or panel truck. For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later.

Car defined. For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Its unloaded gross vehicle weight must not be more than 6,000 pounds.

[AmeliesUncle]

I don't want to bury you in legal gibberish, but this is the simplified version:

1. The Standard Mileage Rate is allowed to reduce the "substantiation" requirements of §274 (see Regulation §1.274-5(j)).
2. The strict substantiation requirements of §274 apply to all vehicles except for "qualified nonpersonal use vehicles" (see §1.2574-5(k)).

My interpretation:  The Standard Mileage Rate applies to all vehicles that require strict substantiation requirements of §274.  So it applies to all vehicles except for "qualified nonpersonal use vehicles".

https://www.law.cornell.edu/cfr/text/26/1.274-5#j