Newbie with Question Tax Deductions and Per Deim

I'm sure you've all heard this one before, but my searches have come up completely empty. Didn't want you to think I haven't tried to find an answer in old threads or anything.

*waving* Hi there! I'm M from Texas and we are new drivers, although the wife has driven before, about 15 years ago.

And that's where my question comes from. Back in the day, she was able to deduct unpaid miles on her taxes, even though Covenant owned the truck. So, if a run paid 1000 miles, but she actually drove 1050, she would deduct that last 50 miles at the going IRS rate.

Question 1: Can employee driver's still deduct unpaid miles? And if so, is there an IRS rule someone can refer me to so I have it for our records?

I'm also tracking her paid miles, and the difference between what she's being paid vs. the IRS rate, for possible deduction.

My second question concerns the Per Diem for meals. If she chooses the option her company offers to earn LESS per mile, but receive a Per Diem, will we have to pay income tax on the amounts she is overpaid? For example: Her company provides $30.00/day for food. She spends $20.00 per day.

Question 2A: Will we have to claim the $10.00 difference as income, and provide receipts for actual expenses?
Question 2B: Is it better to not track receipts and simply use the standard deduction, minus the amounts per diem she'd been paid in total for the year?

Thanks so much. I'm on the administrative side of this thing and when she calls me every night I want to know what information I should get from her for our spreadsheets. Thanks again!

 

That's kindof what I was thinking. It didn't make a lot of sense to me. I'd rather have the matching dollars into SS. Thanks for the input.

 

That's what I thought, too. Much rather have the matching dollars. Thanks!

 

I personally don't think the information I have is correct, but just to make it clear, I'm not talking about 2800 miles not run.

I'm talking about miles that WERE run, as part of a job assignment, but that were NOT reimbursed by the company. So, we get paid for PROJECTED miles rather than ACTUAL miles. She was apparently able to deduct the difference. Not down time, not "missed days where there wasn't a job but she could've driven."

Actual miles on the road, hauling a load from shipper to destination. :/

It seems to me that the tax benefit of those actual miles would be available to the company, but since the driver doesn't own the truck, I don't see why it would be claimed on the driver's personal taxes. Except that, since it was work performed that wasn't paid for, it *could* be and it would still make sense.