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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
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CONUS
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Day Trips
Department of State
Displaced
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Enrolled Agent
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General Services Agency
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IRS
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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
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Per Diem
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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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Tax Preparer
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Taxable Income
Taxable Per Diem
Temporary Duty
Transition Period
Transportation Workers
Travel Expenses

Taxable Per Diem

The per diem that flight crews are reimbursed from their employer is given to them to cover or offset meals and incidental expenses (M&IE).  That per diem can be in one of two forms:

  1. Taxable Per Diem
  2. Non-Taxable Per Diem

Taxable per diem reimburses crewmembers for M&IE expenses that did NOT involve overnight travel away from their tax home.  When pilots or flight attendants fly day-trips, the per diem they receive is taxable per diem, and is included in Box 1 of the W-2 form (wages, tips, other compensation).

Taxable per diem does not influence the per diem deduction.  M&IE expenses are also not affected by trips that do not involve travel away from a pilot or flight attendant's tax home.  EZPerDiem.com automatically addresses this because day trips cannot be entered into the Per Diem Calculator.  In other words, day trips do not add to a flight crewmember's M&IE expenses or their per diem reimbursement.  As far as the per diem deduction is concerned, day-trips simply do not exist, and taxable per diem is simply part of a taxpayer's gross income.

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