Per diem

Trucking per diem is only for whole days you spend away from home, backed by some evidence (logbook)

So yeah, your cpa is correct.

UNLESS you are CURRENTLY not working, but last year you were otr for a period.

One other thing though, its ONLY for owner operators, not company drivers. (If a company driver, theres a way it still works, but its through your company and on them to have it set up, plus it is simply already in your paycheck instead of claiming it at end of year)

 

You’re talking about the meal allowance, not per diem. And if you’re at home and not on the road you can’t claim the federal meal allowance. However many days you were gone from home overnight is how many days you can claim the meal allowance for. If you’re local and home daily you won’t be able to claim anything.

 

Unless the wording has been changed in the regulations, the M&IE can be utilized by anyone who’s job is regulated by Federal ‘Hours of Service’. I claimed that for years when driving LTL, no matter if I was home after every shift, or not. Even when I drove local, with a 6am start and no set quit time, I claimed it for years. Read the rules very, very carefully.