Per diem

Try this one: http://www.irs.gov/pub/irs-pdf/p463.pdf

The reason I'm on this now is that I am trying to do my taxes as we speak.

 

The restriction on this deduction for the meals allowance is tied to the fact that you are away from your home for a rest period.


From IRS publication 463 http://www.irs.gov/publications/p463/ch01.html#en_US_2011_publink100033781

[h=4]Meals[/h] You can deduct the cost of meals in either of the following situations.

• It is necessary for you to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business.

 

Not really. You are pointing towards a section dealing with general rules not specific transportation industry rules and this is why I urge everyone to consult a CPA or Tax Attorney with specific experience in the Trucking field. I've gotten answers from both directions on this question.

 

I am an Enrolled Agent to Practice Before the IRS. Professionally did returns for many long years.

 

Good deal. As I have said, I've talked with several CPA's over the years and have gotten different answers from them on this question. This is the problem with our tax system, no-one seems to agree on what it says including the IRS. The only real advice I've gotten is to be consistent and be prepared to show exactly what you did and why.