doesnt matter what you actually spend it on, thats what your allowed at the end of the year. I use 240 days a year some do more some do less. There are some exceptions to the $59 rate but unless you'll be in one of the high per diem states a lot like CA, then thats the easiest way

Originally Posted by L.B.

good luck with the record keeping on that

I am an accountant in part of my life. Tax returns professionally since 1976.

Would not be a problem for me.

Originally Posted by L.B.

well I guess you aren't the typical case then huh?

you expect the average person here to keep those kind of records? In your professional opinion, would you suggest someone (trucker) keep those receipts?

My comments have always been to go for the lesser evil. However, if the person is a big eater, and big spender, why not?

I only commented different because of the post that stated you could not take actual costs.

Originally Posted by L.B.

GSA uses per diem rates by zip code, which is what I thing you are referring to. For your taxes, it is a flat rate.

For meals and incidentals (incidentals are things like tips), there's a flat rate for transportation workers (currently $59/day) which is higher than the GSA rate most everywhere (it's designed to cover people who have to pay for airport food), and you don't have to keep track of the zip codes. The GSA zip code rate for meals and incidentals is for people in other occupations.

Where truckers would use the GSA zip code rates is for lodging. Those would be higher for company drivers using most motels than the actual rates. OO's using motels can only deduct the actual amount paid.

Ok, so what about deductions for when you are doing a 36 hour reset far from home? Can you only deduct the $52-$59 per day for food for those 3 days or is there some other (additional) compensation you can claim while sitting around twiddling your thumbs?