Trainer Per-Diem

All you need to know, is you can't get more than $50.40 per day per.... the IRS has no "mileage per diem".

 

I don't have personal experience, but I would think that extra mileage wouldn't make any difference to the company. Every mile they pay out under a per diem arrangement saves them a ton of money in payroll taxes.

That said, a given company may decide to cut a trainers per mileage pay and act like they're doing the trainer a favor.

I would think it would be a company specific thing as to how this is handled.

 

The mileage the OP is talking about is for something like a salesman.

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For those covered by hours of service see IRS pub 463.

Special rate for transportation workers. You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if your work: Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates. If this applies, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States) from January 1 through September 30, 2015, and $63 a day ($68 for travel outside the continental United States) from October 1 through December 31, 2015. Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.

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

1 Jan - 31 Sep it was $59/day, 1 Oct - 31 Dec it is $63/day. For going into Canada it is $68/day.

The days you arrive/leave your domicile. 75% of the daily 80% Travel for days you depart and return. For both the day you depart for and the day you return from a business trip, you must prorate the standard meal allowance (figure a reduced amount for each day). You can do so by one of two methods. Method 1: You can claim 34 of the standard meal allowance. Method 2: You can prorate using any method that you consistently apply and that is in accord

The days you are 24 hours from your domicile. 80%

Now you can claim the rates set by the Govt for each state http://www.gsa.gov/portal/content/104877 or you can just claim the flat rate.

Note - if you use the state rates - If you travel to more than one location in one day, use the rate in effect for the area where you stop for sleep or rest. If you work in the transportation industry, however, see Special rate for transportation workers, later.

This is per person, if you are with a trainer this is not shared or split with your trainer.

If your company takes this out, then keep track of what they take it and figure out what you would rate if the company did not take out. Subtract what the company takes out from what you would rate an you can claim the difference.

No company will take out more than what you can claim. If they do then they are not allowed on the Program anymore, so thus any driver will still have something that can be claimed still.

IRS allows this for companies and in return they get certain benefits such as paying less towards things like work comp.

 

That was quite a post, but I believe the op is simply asking about typical per diem scemes that most trucking companies use. They split your mileage pay into two parts. X amount is payed out regular and Y amount is payed out as per diem.

 

Give me Ted Cruz & that postcard please.

Taxes are dumb.

 

You might want to rethink that last statement. Any time you claim "Per Diem" you best have the paperwork to back it up. As stated before, what you are allowed and what the company takes out, the difference you can claim, thus the need to have supporting documentation, IE - Logs.

If you think the last statement is true, then please show supporting documentation from the IRS to support this.

If the company takes out "x" per mile and pays you before taxes, it will show up on your pay stub how much is taxable/non-taxable on your pay stubs. This is usually paid per load and not what you drive daily.

The company if they decide to take out less "per diem" per load if team, then you still can claim the difference which will be greater in your favor.