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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
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D.O.T. (Department of Transportation)
Day Trips
Department of State
Displaced
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General Services Agency
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Hours of Service Limits
IRS
IRS Form 1040
IRS Form 2106
IRS Publication 1542
IRS Publication 463
IRS Publication 529
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Itemized Tax Deduction
Itenerant
M&IE
Meals
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Non Taxable Per Diem
Nonaccountable Plan
OCONUS
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Per Diem
Per Diem Calculator
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Personal Expense
Prorate
Recordkeeping
Reimbursement
Rest
Schedule A
Seasonal End Date
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Special Per Diem Rates
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TDY
Tax Attorney
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Tax Credit
Tax Deduction
Tax Home
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Taxable Income
Taxable Per Diem
Temporary Duty
Transition Period
Transportation Workers
Travel Expenses

Special Per Diem Rates

Transportation workers are eligible to use a higher standard per diem rate than the general public to generate a per diem deduction calculation. While this is likely to change in the future, the special rate it the time of this writing was $52 for CONUS cities and $58 for OCONUS cities. Their are a couple of cautions that taxpayers should be aware of when thinking about using this special rate.

  1. You can use the special per diem rate in lieu of the city-by-city per diem rates. You CANNOT switch from one method to another in a given tax year. Once one method is used, you must use that method for the entire year.
  2. The special per diem rate is generally lower than the city-by-city per diem rates.
  3. You can only use these rates if you are a transportation worker (i.e. truck driver, airline pilot, flight attendant, sailor, railroad worker, etc.)
  4. Generally, the special per diem rates do NOT give as high a deduction as the city-by-city per diem rates do.

EZPerDiem.com automatically calculates the per diem deduction using BOTH the special rate AND the city-by-city rates so that the taxpayer get the highest deduction allowed.

 

IRS Publication 463
Special Rate for Transportation Workers
www.irs.gov


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