A Free Site Brought To You By

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

Per Diem Rates

Per diem rates refer to the rates set forth by the GSA (CONUS) or Department of State (OCONUS). Every location in the world has a per diem rate attached to it, and each per diem rate for each location changes with time. Both DoS and GSA Per diem rates are important to flight crews because the IRS allows taxpayers to use the per diem rates as an alternate method of accounting for their meals and incidentals expenses (M&IE) on the employee business expense portion of their taxes. Basically, the per diem rates are looked up using the location of each layover that a flight crewmember stays at throughout the year. That rate is then adjusted depending on whether or not the layover occurred in the middle or end of a trip. Then all of those adjusted per diem rates for the tax year are added together to give the taxpayer their M&IE calculation which is used to determine their per diem deduction. All of this is done automatically by EZPerDiem.com when a pilot or flight attendant enters their layovers for the year into the EZPerDiem Per Diem Calculator TM.

EZPERDIEM.COM
Airline Pilot Taxes and Flight Attendant Taxes
http://ezperdiem.com


EZPERDIEM.COM - Articles
Table of Contents
http://ezperdiem.com/articles/


EZPERDIEM.COM - FAQs
Frequently Asked Airline Crew Tax Questions
http://ezperdiem.com/faqs/


EZPERDIEM.COM - Pricing
Lowest Prices for Flight Crew Taxes
http://ezperdiem.com/pricing.php/



User Agreement | Per Diem Deduction | Full Service Crew Taxes | Pilot Jobs
Copyright 2010 Aviation Tax Glossary. All Rights Reserved.
Sign In