Truck Drivers Standard Meal Allowance
Truck drivers are allowed a maximum of 11 hours of driving time mandated by the DOT grouping these individuals into the “hours of service” basket. The IRS provides a special rule for these individuals subject to the “hours of service” limits, increasing the percentage of meals deductible over the road from 50% to 80%.
Meals are deductible if it is necessary to stop for substantial sleep or rest to properly perform your duties while traveling away from home on business or the meal is business-related entertainment.
A truck driver is allowed to claim either actual or a standard meal allowance. The IRS, once again, increased the standard meal allowance rate for individuals subject to the hours of service limitation from $46 to $59 per day for business purposes.
A benefit of using the special rate for transportation workers eliminates the need for you to determine 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 for all trips you take that year.
If you are fully reimbursed under an accountable plan then none of your meals are deductible.
If you would like to discuss this or any other U.S. tax or accounting matter, please feel free to call Gabriel at 773.269.6513 or email Gabriel.firstname.lastname@example.org.
We look forward to hearing from you.
Gabriel Wise, CPA MST
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