Per diem - partial days question.

I always calculated 3/4 of the day that I left or returned on - whether that day was 1 hour or 23 hours.

I have no idea why - apart from the knowledge that I've been doing it right for years - and can't be argued with.

So there.

 

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

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.

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 3/4 of the standard meal allowance.
Method 2: You can prorate using any method that you consistently apply and that is in accordance with reasonable business practice.

Using the special rate for transportation workers eliminates the need for you to deter-
mine 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.

 

So, as it usually is with most government regulations and subsequent explanations of their own regulations, the wording from the IRS I linked above is a little murky on how to prorate a "special standard meal allowance" vs a "standard meal allowance."

 

Call IRS and get back with us?

 

Call the IRS 10 times with the same question and more times than not you will get 10 different answers.

I am confident that what I posted before is accurate. The problem with a lot of tax preparers and accountants is they do not deal with transportation per diem often so they give an easy safe answer that may not benefit you.

Another link with info from TurboTax who employ a small army of tax accountants who are more likely to know the rules then a single tax accountant or prepare can be found at https://ttlc.intuit.com/questions/2541196-where-do-i-enter-my-department-of-transportation-dot-per-diem

From that link……..

If you qualify as a transportation industry worker, you can use the DOT per diem rate of $59 ($65 outside the continental United States) from January 1, 2015 through September 30, 2015. The rates were updated to $63 ($68 outside the continental United States) starting October 1, 2015 .

The DOT per diem rate applies to each full 24-hour period you're away from home. For partial days where you're either leaving for work or coming home, use 75% of that rate (this would be $44.25 for inside the continental U.S., $48.75 outside if the full 24 hour rate is $59 /$65)

The IRS allows you to deduct 80% of your unreimbursed DOT per diem, but you only need to figure your unreimbursed per diem for the year – TurboTax will calculate the rest. Follow the instructions below.

Again they use the $59.00 rate from pre September 30, 2015 in the examples so you need to apply the %80 to the current $63.00 amount for full days or the %75 of %80 for partial days to get the current write off.

 

If I'm a local owner operator and I leave home and return home on the same day, can I claim .5 day per diem?

 

No.