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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. There are a couple of caveats that truckers 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 may be lower than the city-by-city per diem rates, but you cannot tell unless you run both sets of calculations.  The city-by-city method is only possible if details of the rest locations are kept by the truck driver.
  3. You can only use these rates if you are a transportation worker (i.e. truck driver, airline pilot, flight attendant, railroad worker, etc.).

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