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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

Reimbursement

Reimbursement means that a taxpayer's employer covered an expense that was originally paid for by the taxpayer.  Reimbursed expenses are not tax deductible.  Per diem is a form of reimbursement.  An employer that pays per diem via an accountable plan is reimbursing the crewmember for their meals and incidental expenses while on work-related travel.

The reason the per diem deduction generates an increased tax refund for flight crewmembers is because the per diem from an employer almost never exceeds the crewmember's M&IE expenses when using the city-by-city CONUS and OCONUS per diem rates that can be used in lieu of actual meals costs incurred by a flight crewmember.  In other words, because the reimbursement (per diem from the employer) is less that the expense (M&IE per diem deduction), a tax write off for meals and incidental expenses is allowed.

These can simply be calculated via the EZPERDIEM.COM Per Diem Calculator TM.

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