Hi,
Can you tell me if husband and wife can each claim the $52.00 per diem? We both drive and own the truck. I understand at filing time it's really only 75% of the total. Also is there different amounts for different parts of the US? I had someone tell me there was?? Thanks
Sheila Sparks
August 7, 2007 0920 hours Eastern
Morning Sheila,
There is a new law that has been passed called the Work Opportunity Act of 2007. The 1099 that you receive for the truck will now be split between both husband and wife, even though it is made out to either party. This was passed by congress due to many husband and wife teams were not filing partnership returns, and instead 2 Schedules C's were made out showing the expenses for only the primary driver, and per diem and other minor expenses were taken on the wifes form. Now all expenses will be split between the parties.
As far as the Per Diem is Concerned, the Standard Rate for Truck drivers is $52.00 per day U,S. and $58.00 Canada. There is no other per diem available to the transportation industry.
What you are talking about is the standard per diem that is used for traveling Saleman or Companies that send personal toi different cities nationally or internationally. That is available in publication 1542, which truck driver do not use. the actual per diem for most areas is only $34.00 per day, true other areas are higher, but they are only allowed 50% if the standard per deim rates if these rates are used. and there is really no way that you can derive where the exact place you were at except if you stop and eat. and then you od not get the per diem for the day since you are only stopping and eating.
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