2016 IRS "per diem" Daily Rate?

Excellent! I am printing it. Thank you! I do like my accountant, but she says that only full days I should count for per diem, no partials. That's the only thing she seems ignorant about. Not enough, in my opinion, to look for someone else over this. I will simply count the partials as 0.75 and in the end round it off (but to the benefit of IRS) and show the whole number to her. This way the wolf is fed and sheep stays safe. Maybe I should just go extra mile and do my own taxes. What do I risk? I'll just copy the patterns from my previous years...

 

This is the biggest deduction for some.

 

Page 12, first column at the bottom ... https://www.irs.gov/pub/irs-pdf/p463.pdf

"Individuals subject to “hours of service” limits. You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. The percentage is 80%."

 

Nice sig. I grew up a nerd, only made it 5 years in IT before I said, "Screw this let's ride!"