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Common Tax Phrases for
Pilots and Flight Attendants
2% Limit
A.G.I. (Adjusted Gross Income)
Above the Line Deductions
Accountable Plan
Actual Cost Meal Deduction
Adequate Records
Alternative Minimum Tax
Below the Line Deductions
CONUS
CPA (Certified Public Accountant)
City-by-City
Commuting Expenses
D.O.T. (Department of Transportation)
Day Trips
Department of State
Displaced
Documentary Evidence
Domicile
Effective Date
Effective Tax Rate
Employee Business Expenses
Enrolled Agent
Expiration Date
General Services Agency
Gross Income
Hours of Service Limits
IRS
IRS Form 1040
IRS Form 2106
IRS Publication 1542
IRS Publication 463
IRS Publication 529
Incidental Expenses
Indefinate Duty
Itemized Tax Deduction
Itenerant
M&IE
Meals
Necessary Expense
Non Taxable Per Diem
Nonaccountable Plan
OCONUS
Ordinary Expense
Per Diem
Per Diem Calculator
Per Diem Deduction
Per Diem Rates
Personal Expense
Prorate
Recordkeeping
Reimbursement
Rest
Schedule A
Seasonal End Date
Seasonal Start Date
Special Per Diem Rates
Standard Deduction
Standard Meal Allowance
Standard Per Diem Rates
Substantiated Expenses
TDY
Tax Attorney
Tax Audit
Tax Bracket
Tax Credit
Tax Deduction
Tax Home
Tax Liability
Tax Preparer
Tax Software
Taxable Income
Taxable Per Diem
Temporary Duty
Transition Period
Transportation Workers
Travel Expenses

Day Trips

Day-trips are trips that a flight crewmember works that do not include an overnight (i.e. layover).  Day-trips generally do not allow flight crewmembers to write off their M&IE expenses on those days because they do not involve a legitimate rest period according to the rules spelled out in IRS Publication 463.  In essence, the way Publication 463 spells out the M&IE deduction is that crewmembers can write of M&IE expenses when the travel away from their tax home AND stay away long enough that a rest period is necessary.  The rest period does not have anything to do with FAA rest requirements.  The rest requirement that the IRS is referring to is described in IRS Publication 463.

The EZPERDIEM.COM Per Diem Calculator TM automatically prevents a crewmember from entering day trips.  In the rare case of a crewmember having a trip that left early in the morning, returning late that evening, and meeting the rest requirements of IRS Publication 463, the crewmember could simply enter that trip as a two-day trip.

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