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M&D Transportation selects Per Diem Plus API for Samsara

New England-based regional carrier M&D Transportation selects Per Diem Plus API for Samsara to raise driver pay and improve operational efficiency of its 20-vehicle fleet.

“The API was quick and easy to set up and was a significant factor in our choosing Per Diem Plus for Samsara.”

Mike Collins, President

Per Diem Plus® Fleets is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers operating in the USA and Canada. The Per Diem Plus API integration utilizes the Samsara GPS gateway to establish IRS-required “time, date and place” substantiation to prove away-from-home travel. No matter how big or small your company is, Per Diem Plus has a solution for you.

About:

M&D Transportation was founded by Michael and David Collins. Having worked in all aspects of the transportation industry through other family businesses, the two brothers decided to go on their own in 1987 and were granted full operating authority in 1988. Mainly focused on local and intermodal transportation they saw a need for a niche carrier to service dedicated, over the road and supply chain logistics. Currently, M&D Transportation has become a multi‐mode asset fleet, servicing local, mid‐range and long-haul markets.

What Customer Needed:

  • An IRS-compliant mobile application platform solution that would allow for rapid deployment with minimal investment in dollars and IT resources
  • A web services dashboard that would be easy-to-use for non-technical users
  • A scalable,  secure, cloud-based solution to meet the growing needs of their fleet
  • Automated administration of a company-paid accountable per diem program

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus.


Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Related articles

Use Per Diem to Raise Trucker Pay to Attract New Drivers

Implementing Per Diem Plus® FLEETS into Your Fleet to Ensure a Smooth Rollout

Raise Driver Take-Home Pay with Per Diem

About Per Diem Plus

Per Diem Plus is a proprietary software application that was designed by truckers and built by tax pros. It is the only IRS-compliant, GPS-integrated and mobile-enabled application for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

About Samsara

Samsara is the pioneer of the Connected Operations Cloud, which allows businesses that depend on physical operations to harness IoT (Internet of Things) data to develop actionable business insights and improve their operations. Samsara operates in North America and Europe and serves tens of thousands of customers across a wide range of industries including transportation, wholesale and retail trade, construction, field services, logistics, utilities and energy, government, healthcare and education, manufacturing, and food and beverage. The company's mission is to increase the safety, efficiency, and sustainability of the operations that power the global economy at www.samsara.com.


Copyright 2023 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Mido's Trucking selects Per Diem Plus for Samsara

Mido's Trucking selects Per Diem Plus API for Samsara

St. Louis-based Mido's Trucking, a truckload carrier, transitions from PDP Fleets mobile app to Per Diem Plus API for Samsara to further streamline operational efficiency of its 100-vehicle fleet.

Per Diem Plus® Fleets is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers operating in the USA and Canada. The Per Diem Plus API integration utilizes the Samsara GPS gateway to establish IRS-required “time, date and place” substantiation to prove away-from-home travel. No matter how big or small your company is, Per Diem Plus has a solution for you.

About:

Mido Selimovic came to the US in 1999 as an 18-year-old refugee from Vlasenica, Bosnia-Herzegovina where his family struggled to stay alive in a country destroyed by the Bosnian War.  At age 25 Mido entered the transportation industry by purchasing his first truck.  In 2008,  he opened Mido's Trucking with his sole purpose being to provide a workplace for fellow war refugees who were looking for a reliable carrier they could work for and call their home. Since starting Mido’s 15 years ago the company has grown to 100 trucks serving 48 states  with the help of his wife Azra, a fellow refugee who fled Kozarska-Dubic at the outset of the war when she was 12.

As with many small businesses in America, Mido’s is a family affair with many relatives working for the company as drivers, dispatchers and mechanics. Mido’s mission as refugee haven remains unchanged to this day; they employ drivers from Africa, Asia, Bulgaria, Eastern Europe and Thailand looking for an opportunity to make a fresh start in the USA.

Learn more about Mido's Trucking, LLC services HERE

What Customer Needed:

  • An IRS-compliant mobile application platform solution that would allow for rapid deployment with minimal investment in dollars and IT resources
  • A web services dashboard that would be easy-to-use for non-technical users
  • A scalable,  secure, cloud-based solution to meet the growing needs of their fleet
  • Automated administration of a company-paid accountable per diem program

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus.


Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Related articles

Use Per Diem to Raise Trucker Pay to Attract New Drivers

Implementing Per Diem Plus® FLEETS into Your Fleet to Ensure a Smooth Rollout

Raise Driver Take-Home Pay with Per Diem

About Per Diem Plus

Per Diem Plus is a proprietary software application that was designed by truckers and built by tax pros. It is the only IRS-compliant, GPS-integrated and mobile-enabled application for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

About Samsara

Samsara is the pioneer of the Connected Operations Cloud, which allows businesses that depend on physical operations to harness IoT (Internet of Things) data to develop actionable business insights and improve their operations. Samsara operates in North America and Europe and serves tens of thousands of customers across a wide range of industries including transportation, wholesale and retail trade, construction, field services, logistics, utilities and energy, government, healthcare and education, manufacturing, and food and beverage. The company's mission is to increase the safety, efficiency, and sustainability of the operations that power the global economy at www.samsara.com.


Copyright 2023 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®


Sharco Express selects Per Diem Plus API for Samsara

Rochester, Michigan-based Sharco Express, a full truckload, LTL, expedited, and cross border transportation services fleet raises driver pay and improves operational efficiency of its 100-vehicle fleet using Per Diem Plus API for Samsara.

Per Diem Plus® Fleets is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers operating in the USA and Canada. The Per Diem Plus API integration utilizes the Samsara GPS gateway to establish IRS-required “time, date and place” substantiation to prove away-from-home travel. No matter how big or small your company is, Per Diem Plus has a solution for you.

About:

Sharco Express was founded in 2008 by George Franczyk and his wife Joy in their family kitchen after nearly 20 years on the road as an owner-operator, buying one truck at a time. Now in its 2nd generation of family ownership, the company has grown to nearly 100 trucks and 200 trailers out of the main 25,000 square foot company terminal in Burton, MI.

Learn more about Sharco Express services HERE

What Customer Needed:

  • An IRS-compliant mobile application platform solution that would allow for rapid deployment with minimal investment in dollars and IT resources
  • A web services dashboard that would be easy-to-use for non-technical users
  • A scalable,  secure, cloud-based solution to meet the growing needs of their fleet
  • Automated administration of a company-paid accountable per diem program

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus.


Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Related articles

Beware: Firms Promoting Illegal Trucker Per Diem Programs

Unlock Fleet Savings With Per Diem Amid Economic Uncertainty

Introducing Per Diem Plus Small Fleets

About Per Diem Plus

Per Diem Plus is a proprietary software application that was designed by truckers and built by tax pros. It is the only IRS-compliant, GPS-integrated and mobile-enabled application for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

About Samsara

Samsara is the pioneer of the Connected Operations Cloud, which allows businesses that depend on physical operations to harness IoT (Internet of Things) data to develop actionable business insights and improve their operations. Samsara operates in North America and Europe and serves tens of thousands of customers across a wide range of industries including transportation, wholesale and retail trade, construction, field services, logistics, utilities and energy, government, healthcare and education, manufacturing, and food and beverage. The company's mission is to increase the safety, efficiency, and sustainability of the operations that power the global economy at www.samsara.com.


Copyright 2023 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Arka Express Selects Per Diem Plus for Samsara

Arka Express selects Per Diem Plus API for Samsara

“First in excellence” carrier Arka Express selects Per Diem Plus for Samsara to raise driver pay and operational efficiency of its 400-vehicle fleet.

“The API was quick and easy to set up and run, which was a significant factor in our choosing Per Diem Plus for Samsara.”

Art Astrauskas, President

Per Diem Plus® Fleets is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers operating in the USA and Canada. The Per Diem Plus API integration utilizes the Samsara GPS gateway to establish IRS-required “time, date and place” substantiation to prove away-from-home travel. No matter how big or small your company is, Per Diem Plus has a solution for you.

About:

Arka Express has evolved from a small 35-unit carrier located out of Markham, IL, to an elite, state-of-the-art fleet of 400 units built by the top transportation professionals in the industry in only 10 years. 

In addition to the Markham terminal, they are currently establishing headquarters in Indiana, Atlanta and New Jersey as they continue to deliver services throughout the Midwest, East Coast and Southeast with a 400-mile regional radius in both Chicago and Atlanta. In addition, they also developed an OTR presence from the Dakotas to Florida—and everything in between.

Learn more about Arka Express services HERE

What Customer Needed:

  • An IRS-compliant mobile application platform solution that would allow for rapid deployment with minimal investment in dollars and IT resources
  • A web services dashboard that would be easy-to-use for non-technical users
  • A scalable,  secure, cloud-based solution to meet the growing needs of their fleet
  • Automated administration of a company-paid accountable per diem program

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus.


Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Related articles

Beware: Firms Promoting Illegal Trucker Per Diem Programs

Unlock Fleet Savings With Per Diem Amid Economic Uncertainty

Introducing Per Diem Plus Small Fleets

About Per Diem Plus

Per Diem Plus is a proprietary software application that was designed by truckers and built by tax pros. It is the only IRS-compliant, GPS-integrated and mobile-enabled application for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

About Samsara

Samsara is the pioneer of the Connected Operations Cloud, which allows businesses that depend on physical operations to harness IoT (Internet of Things) data to develop actionable business insights and improve their operations. Samsara operates in North America and Europe and serves tens of thousands of customers across a wide range of industries including transportation, wholesale and retail trade, construction, field services, logistics, utilities and energy, government, healthcare and education, manufacturing, and food and beverage. The company's mission is to increase the safety, efficiency, and sustainability of the operations that power the global economy at www.samsara.com.


Copyright 2023 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Behnke selects Per Diem Plus for Samsara

Behnke selects Per Diem Plus API for Samsara

Battle Creek, Michigan-based Behnke, Inc raises driver pay and improves operational efficiency of its 55-vehicle fleet using Per Diem Plus API for Samsara.

Per Diem Plus® Fleets is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers operating in the USA and Canada. The Per Diem Plus API integration utilizes the Samsara GPS gateway to establish IRS-required “time, date and place” substantiation to prove away-from-home travel. No matter how big or small your company is, Per Diem Plus has a solution for you.

About:

Behnke Inc. is a family-owned trucking business that has been a part of southern Michigan for more than 85 years. Based in Battle Creek, Michigan, Behnke Inc. was started in 1930 after Carl Behnke bought out the Lafler Moving Company. Under Behnke Inc. he continued to handle moving jobs throughout the Midwest. One of the first major jobs Behnke Inc. had was to move the famous magician Harry Blackstone to his various shows around the Midwest. Four generations later, we’re proud to remain a family-orientated business and one of Battle Creek’s longest standing businesses. Today Behnke Inc. is one of the largest transportation firms in the Battle Creek-Kalamazoo area. We move freight across the U.S., but the majority of our business is moving freight within the Midwest area. 

Learn more about Behnke services HERE

What Customer Needed:

  • An IRS-compliant mobile application platform solution that would allow for rapid deployment with minimal investment in dollars and IT resources
  • A web services dashboard that would be easy-to-use for non-technical users
  • A scalable,  secure, cloud-based solution to meet the growing needs of their fleet
  • Automated administration of a company-paid accountable per diem program

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus.


Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Related articles

Beware: Firms Promoting Illegal Trucker Per Diem Programs

Unlock Fleet Savings With Per Diem Amid Economic Uncertainty

Introducing Per Diem Plus Small Fleets

About Per Diem Plus

Per Diem Plus is a proprietary software application that was designed by truckers and built by tax pros. It is the only IRS-compliant, GPS-integrated and mobile-enabled application for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

About Samsara

Samsara is the pioneer of the Connected Operations Cloud, which allows businesses that depend on physical operations to harness IoT (Internet of Things) data to develop actionable business insights and improve their operations. Samsara operates in North America and Europe and serves tens of thousands of customers across a wide range of industries including transportation, wholesale and retail trade, construction, field services, logistics, utilities and energy, government, healthcare and education, manufacturing, and food and beverage. The company's mission is to increase the safety, efficiency, and sustainability of the operations that power the global economy at www.samsara.com.


Copyright 2023 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®


Virginia Transportation selects Per Diem Plus API for Samsara

World class automotive transporter Virginia Transportation raises driver pay and improves operational efficiency of its 550-vehicle fleet using Per Diem Plus API for Samsara.

Per Diem Plus® Fleets is a configurable mobile application enterprise platform that automates administration of an IRS-compliant accountable per diem plan for truck drivers and fleets managers operating in the USA and Canada. The Per Diem Plus API integration utilizes the Samsara GPS gateway to establish IRS-required “time, date and place” substantiation to prove away-from-home travel. No matter how big or small your company is, Per Diem Plus has a solution for you.

About:

Virginia Transportation Corporation was founded in 1994 and has since transformed from a one-truck company to a premier nationwide vehicle carrier and network logistics service provider. Our clientele includes renowned automobile manufacturers, car dealerships, and automotive auctions, among others.

From the port to the rail yard, from the manufacturing facility to the dealership, and everywhere in between, we work with most major Automobile Manufacturers and Logistics Service Providers in the United States and Canada to ensure that we are meeting the needs of our Customers quickly, safely, and efficiently.

Learn more about Virginia Transportation services HERE

What Customer Needed:

  • An IRS-compliant mobile application platform solution that would allow for rapid deployment with minimal investment in dollars and IT resources
  • A web services dashboard that would be easy-to-use for non-technical users
  • A scalable,  secure, cloud-based solution to meet the growing needs of their fleet
  • Automated administration of a company-paid accountable per diem program

Use our Fleet Per Diem Benefit Calculator to learn how much your fleet can save with Per Diem Plus.


Get in touch with the experts at Per Diem Plus today to discuss a smooth rollout for your system.

Related articles

Beware: Firms Promoting Illegal Trucker Per Diem Programs

Unlock Fleet Savings With Per Diem Amid Economic Uncertainty

Introducing Per Diem Plus Small Fleets

About Per Diem Plus

Per Diem Plus is a proprietary software application that was designed by truckers and built by tax pros. It is the only IRS-compliant, GPS-integrated and mobile-enabled application for iOS and Android that automatically tracks each qualifying day of travel in the USA & Canada and replaces ELD backups (logbooks) to substantiate away-from-home travel.

About Samsara

Samsara is the pioneer of the Connected Operations Cloud, which allows businesses that depend on physical operations to harness IoT (Internet of Things) data to develop actionable business insights and improve their operations. Samsara operates in North America and Europe and serves tens of thousands of customers across a wide range of industries including transportation, wholesale and retail trade, construction, field services, logistics, utilities and energy, government, healthcare and education, manufacturing, and food and beverage. The company's mission is to increase the safety, efficiency, and sustainability of the operations that power the global economy at www.samsara.com.


Copyright 2023 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Beware: FinCEN Beneficial Ownership Reporting Requirement Impacts Millions Of Small Businesses

On September 22, 2022 the US Treasury's Financial Crimes Enforcement Network (FinCEN) issued final rules requiring beneficial ownership reporting for small businesses, i.e. single truck owner operators. The rule requires businesses to file reports with FinCEN that identify two categories of individuals:

  • the beneficial owners of the entity, and
  • the company applicants of the entity

This rule requires most corporations, LLC's and similar businesses created in or registerd to do business in the United States to report (disclose) information about their beneficial owners to FinCEN. The rules came out of Corporate Transparency Act passed by the Biden administration in January 2021.

The purpose of the new reporting rule is to allow the Federal government to create a national database of information concerning the individuals who, directly or indirectly, own a substantial interest in, or substantial control over (beneficial owners) certain types of domestic and foreign entities.

  • The rule is effective January 1, 2024
  • Businesses created BEFORE January 1, 2024 will have one year (January 1, 2025) to file their initial reports
  • Businesses created AFTER January 1, 2024 will have 30 days after creation to file their initial reports
  • Businesses will have 30 days to filed updated reports upon any change in:
    • beneficial ownership information
    • business name
    • change of business address

Penalties For Non-Filing Of Reports:

Penalties for failure to file reports: $500 per day!


Introducing Per Diem Plus Small Fleets, an affordable, customizable per diem solution for solo and team operators


Who Is Required To File Reports:

  • C Corporations
  • S Corporations
  • Limited Liability Companies (LLC)
  • Multi Member Limited Liability Companies (MMLLC)
  • Single Member Limited Liability Companies (SMLLC)
  • Limited Liability Partnership (LLP)
  • Limited Liability Limited Partnerships (LLLP)

Domestic reporting company – any entity that is a corporation, a limited liability company, or otherwise created by the filing of a document with a secretary of state or similar office.

Foreign reporting company – any entity formed under the law of a foreign country and registered to do business in any U.S. state by the filing of a document with a secretary of state or similar office.

Who Is Exempted From Filing Reports:

  • SEC-reporting companies
  • Regulated financial services companies, including banks, credit unions, depository institution holding companies, registered securities broker-dealers, registered investment companies and investment advisers, venture capital fund advisers, and pooled investment vehicles that are operated or advised by the foregoing
  • Insurance companies
  • PCAOB-registered accounting firms
  • Tax-exempt entities
  • Inactive entities that existed before January 1, 2020, are not engaged in active business, are not owned by a foreign person, have not had a change in ownership in the last 12 months, have not sent or received funds greater than $1,000 in the last 12 months, and do not hold any assets
  • Subsidiaries of certain exempt entities

There is also an exemption for entities that employ more than 20 full-time employees in the U.S., have an operating presence at a physical office in the U.S., and demonstrate more than $5 million in gross receipts or sales on their federal income tax return (excluding receipt/sales from sources outside the U.S.). If a company falls below these thresholds in the future, a report must be filed within 30 days. An updated report is required if a reporting company later becomes eligible for the exemption.

Conclusion

The Corporate Transparency Act is an expansion of anti-money laundering laws and is intended to help prevent and combat money laundering, terrorist financing, corruption, tax fraud, and other illicit activity. Broadly speaking, it requires most U.S. business to disclose to the federal government in reports about who owns their business and lumps ordinary small businesses in with the nefarious underworld. Will this new rule deter illicit activity? Probably not but it ensures registering with FinCEN as opposed to running their business now becomes the single most important priority for American businesses lest they go bankrupt from the $500 per day penalties!


Drivers, try Per Diem Plus or Small Fleets absolutely free for 30 days!

PDP Small Fleets requires users to complete the account setup HERE before using the app.


About Per Diem Plus

Per Diem Plus was born over our 30 years of experience as agents and tax practitioners and a relentless pursuit to introduce efficiency to the time-consuming task of tax compliance for truck drivers, fleets and their accounting professionals. The Per Diem Plus® Fleets enterprise platform enables motor carriers to easily implement an IRS-compliant fleet per diem program in hours that is scalable and data plan-friendly. Per Diem Plus was designed, developed and is managed in the USA and is the only IRS-compliant mobile application that provides automatic trucker per diem for solo and team drivers traveling in the United States and Canada. For more information, contact us at info@perdiemplus.com or visit www.perdiemplus.com

About the Author

Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.

In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA



Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.

Copyright 2023 Mark Sullivan Consulting, PLLC; Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Additional references:

"The Corporate Transparency Act: Questions and Answers", Jonathan A. Greene and Casandra J. Creekman, WrickRobbins, March 1, 2023

Beware: Firms Promoting Illegal Trucker Per Diem Programs

A motor carrier with 55 over-the-road drivers received this convoluted email explanation from their trucker per diem solution provider who claims to have thousands of drivers covered by their plan. It was sent in response to the Per Diem Plus tax pros reviewing the plan details and advising the driver per diem program would be classified as a nonaccountable plan that produces over $415,000 of improper employee business expenses, evades over $100,000 of taxes and mischaracterizes over $1.2 million of driver wages.

"Your trucking company is using the lodging option, so your amounts are $59 for meals and $74 for lodging. Meal per diem can be awarded each day, while lodging is limited to 2 days a week. Lodging can be used but it follows some different rules. The daily total is limited to $155 which we stay well under to ensure compliance. Lodging has always been 100% deductible, that's why some people use that option. Both options (meals and incidentals only; meals and incidentals and lodging) are compliant with IRS regulations."

Copied from promotor email


Why the nonaccountable per diem program offered by this promoter serves solely to avoid or evade taxes:

  • The promoters of this per diem program are not licensed attorneys, enrolled agents or CPAs.
  • There are three types of IRS-approved per diem allowances:
    • A single dollar amount that includes lodging, meal and incidental expenses, and
    • A single dollar amount for only meal and incidental expenses
    • A single dollar amount for only incidental expenses
      • The IRS rules prohibit taxpayers from cherry picking per diem rates from varying allowable methods.
  • IRS revenue procedures do not provide rules for using per diem to substantiate the amount of lodging expenses only.
  • The Special Transportation Industry substantiated per diem method introduced in 2000 is exclusively for meals and incidental expenses.
    • Trucker per diem is subject to a 80% deductible limitation
    • All other meal per diem plans are subject to a 50% deductible limitation
    • The trucking company is using the 100% deductibility for lodging to offset the 20% non-deductible portion of meals
  • The trucking company is purportedly using IRS Special Transportation Industry per diem and yet is using a rate from 2015. Trucker per diem rates:
    • $59 until October 1, 2015
    • $63 until October 1, 2022
    • $69 since October 1, 2022
  • Using both Special Transportation Industry & federal per diem violates the double reimbursement or deduction provisions.
  • It is not reasonable for a fleet to anticipate a driver operating a vehicle with a sleeper-cab will incur lodging expenses twice weekly which are paid by the driver from wages.
  • There is not a single US federal appellate Circuit Court or Supreme Court case that has accepted the use of lodging per diem in trucking.
  • Any additional payments for lodging, meals and incidental expenses are treated as paid under a nonaccountable plan, are included in an employee’s gross income and reported as wages on Form W-2.

See IRS Rev. Proc. 2011-47.1, 3.01(1), 4.04 and 6.06; Rev. Proc. 2000-39, 2000-9 Sec. 4.04, Notice 2000-48, IRC 267(b), Tres. Reg. Sec 1.274-5(c)(2)(iii)


Join one of the industry's largest neutral freight marketplaces.
Join one of the industry's largest neutral freight marketplaces

How much tax is being evaded?

The following analysis is based 55 over-the-road drivers working 51 weeks annually, paid a twice-weekly $74 lodging per diem and 20% effective corporate income tax rate:

  • $7,548 annual lodging per diem/driver ($74 x 2 x 51 weeks)
  • $415,140 fraudulent lodging expenses (55 drivers x $7,548)
  • $83,028 corporate income tax ($415,140 x 20%)
  • $31,758 FICA & Medicare tax ($415,140 x 7.65%)

How much income has been mischaracterized as nontaxable per diem?

Under a nonaccountable plan the per diem is included in an employee's gross wages and reported on Form W-2. The following analysis is based 55 over-the-road drivers who travel away from home 255 nights per year

  • $22,593 annual nonaccountable per diem/driver (($59 x 255) + ($74 x 2 x 51))
  • $1,242,615 mischaracterized driver income ($22,593 x 55)

Conclusion

The word salad explanation provided by the per diem solution promotor is reminiscent of listed tax transactions that have the potential for tax avoidance or evasion. Any trucking company that is considering implementing or modifying a driver per diem program needs to carefully review the IRS guidelines. If the tax professional they are using raises questions about the accuracy of the promoters claims, people should listen to their advice.

Have you been approached by one of these "lodging per diem" promoters? Contact us HERE to anonymously tell us about your experience.


Drivers, try Per Diem Plus or Small Fleets absolutely free for 30 days!

PDP Small Fleets requires users to complete the account setup HERE before using the app.


About Per Diem Plus

Per Diem Plus was born over our 30 years of experience as agents and tax practitioners and a relentless pursuit to introduce efficiency to the time-consuming task of tax compliance for truck drivers, fleets and their accounting professionals. The Per Diem Plus® Fleets enterprise platform enables motor carriers to easily implement an IRS-compliant fleet per diem program in hours that is scalable and data plan-friendly. Per Diem Plus was designed, developed and is managed in the USA and is the only IRS-compliant mobile application that provides automatic trucker per diem for solo and team drivers traveling in the United States and Canada. For more information, contact us at info@perdiemplus.com or visit www.perdiemplus.com

About the Author

Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.

In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA



Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.

Copyright 2023 Mark Sullivan Consulting, PLLC; Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

Per Diem Plus Releases Samsara Driver App

Per Diem Plus Releases Samsara Driver App. The leader in mobile-enabled transportation per diem solutions today announced the release of the Samsara Driver App. The web-based portal enables drivers to view per diem on their personal mobile device. This feature was developed in response to feedback from fleet managers to enhance per diem data visibility for drivers using Per Diem Plus Fleets API for Samsara, the pioneer of the Connected Operations Cloud. Per Diem Plus Fleets is available to all fleets on the Samsara App Marketplace.


Initial driver login steps:

  1. Open the browser on a personal mobile device
  2. Copy & paste the following URL: https://fleets.perdiemplus.com/perdiemplus_fleets/login
  3. Select ”Driver Login HERE
  4. Select "Claim Account” the first time you login
  5. Enter Fleet Code (all lower case): [provided by fleet manager]
  6. Enter your Samsara Driver ID
  7. Request & Enter Verification Code sent to your mobile device
  8. Create and save an easy-to-remember password
  9. Re-enter password to login

You only must register once


The Trip Summary list earned per diem for the current payroll period and includes the date, place and amount of per diem.

Samsara Driver App

About Per Diem Plus for Samsara

The Per Diem Plus Fleets API adapter was developed in response to growing industry demand to build integrations and PDP’s continued strategy to improve business management practices with best-in-class, IRS-compliant per diem solutions. Fleets can seamlessly integrate PDP Fleets with Samsara’s Connected Operations Platform to automate the implementation and administration of an IRS-compliant accountable driver per diem plan for fleet managers.

Per Diem Plus for Samsara

About Samsara

Samsara is the pioneer of the Connected Operations Cloud, which allows businesses that depend on physical operations to harness IoT (Internet of Things) data to develop actionable business insights and improve their operations. Samsara operates in North America and Europe and serves tens of thousands of customers across a wide range of industries including transportation, wholesale and retail trade, construction, field services, logistics, utilities and energy, government, healthcare and education, manufacturing, and food and beverage. The company's mission is to increase the safety, efficiency, and sustainability of the operations that power the global economy at www.samsara.com.

About Per Diem Plus

Per Diem Plus was born over our 30 years of individual experience as agents and tax practitioners and a relentless pursuit to introduce efficiency to the time-consuming task of tax compliance for truck drivers, fleets and their accounting professionals. The Per Diem Plus® FLEETS mobile application platform enables motor carriers to easily implement an IRS-compliant fleet per diem program in hours that is scalable and data plan-friendly. Per Diem Plus was designed, developed and is managed in the USA. It is the only IRS-compliant mobile application that provides automatic trucker per diem for solo and team drivers traveling in the United States and Canada. For more information, contact us at info@perdiemplus.com or visit www.perdiemplus.com


Copyright 2023 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®

What is the IRS definition of a service dog?

What is the IRS definition of a service dog? The IRS does not offer a definition of a service dog, but guidance can be gleaned from the Americans With Disability Act (ADA). Under the ADA, a service animal is defined as a dog that has been individually trained to do work or perform tasks for an individual with a disability. The task(s) performed by the dog must be directly related to the person's disability.

  • Hearing Dogs– Alert the deaf to different sounds, alarms, etc.
  • Guide Dogs– Used by those that are visually impaired to help them navigate around obstacles, through a crowd, etc.
  • Mobility Dogs– Provides support and does tasks for those with limited mobility or with balance issues.
  • Psychiatric Service Dogs – Provides support for invisible mental illnesses. These dogs alert or calm their owners in need.
  • Medical Alert Dogs – Alerts their owners before an attack, seizure, or drop in blood sugar.[i]

What does "do work or perform tasks" mean?

The dog must be trained to take a specific action when needed to assist the person with a disability. For example, a person with diabetes may have a dog that is trained to alert him when his blood sugar reaches high or low levels. A person with depression may have a dog that is trained to remind her to take her medication. Or, a person who has epilepsy may have a dog that is trained to detect the onset of a seizure and then help the person remain safe during the seizure.

Are emotional support, therapy, comfort, or companion animals considered service animals under the ADA?

No. These terms are used to describe animals that provide comfort just by being with a person. Because they have not been trained to perform a specific job or task, they do not qualify as service animals under the ADA.


Flying with a service dog? Here's everything you need to know (Becca Blond, The Points Guy, 9/12/23)


If someone's dog calms them when having an anxiety attack, does this qualify it as a service animal?

It depends. The ADA makes a distinction between psychiatric service animals and emotional support animals. If the dog has been trained to sense that an anxiety attack is about to happen and take a specific action to help avoid the attack or lessen its impact, that would qualify as a service animal. However, if the dog's mere presence provides comfort, that would not be considered a service animal under the ADA.

Does the ADA require service animals to be professionally trained?

No. People with disabilities have the right to train the dog themselves and are not required to use a professional service dog training program.


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Can service animals be any breed of dog?

Yes. The ADA does not restrict the type of dog breeds that can be service animals.

Warning: "Service Animal" registration services

I found dozens of websites pitching “Service Animal” registration services while researching this article. All had variations on what disabilities qualified for the tax-deductible classification. My purpose is to analyze the tax implications and not to evaluate the merits of the service animal designation. Therefore, the below discussion (where applicable) uses definitions under the Americans With Disabilities Act (ADA).

Whether Fido is a Service Animal, Emotional Support Animal or Guard Dog in accordance with IRS regulations is critical in determining the deductibility of pet-related expenses.

Service Dog: Under the ADA, a service animal is defined as a dog that has been individually trained to do work or perform tasks for an individual with a disability. The task(s) performed by the dog must be directly related to the person's disability.

  • The expenses associated with a Service Dog are likely deductible as a medical expense.

Emotional Support Dog: Emotional support, therapy, comfort, or companion animals are not considered service animals under the ADA. The types of emotional conditions that may require the assistance of an ESD are:

  • PTSD, anxiety and depression
  • The expenses associated with an Emotional Support Dog are likely not deductible as a medical expense.

Guard Dog: There is scant guidance on the deductibility of guard dogs, however, it is clear they do not meet the statutory requirement to qualify under Internal Revenue Code 213.

  • The expenses associated with a Guard Dog may be deductible to a business but not as a medical expense.
  • An individual taxpayer cannot claim a Guard Dog as a deductible medical expense.

Conclusion

Can I use my dog as a tax deduction? Maybe. Every pet owner claims their animal is a member of the family and an essential companion for thousands of long-haul truckers. The IRS disagrees. It understandable that taxpayers may want to recoup some of their pet expenses with a tax deduction, but with the overall value of the deduction is limited due to the 7.5% of AGI offsetting most expenses. Furthermore, extensive rules have been promulgated to insure only qualifying animal expenses can be deducted and taxpayers risk the wrath of the IRS if they get too creative interpreting those regulations.


Drivers, try Per Diem Plus or Small Fleets absolutely free for 30 days!

PDP Small Fleets requires users to complete the account setup HERE before using the app.


About Per Diem Plus

Per Diem Plus was born over our 30 years of experience as agents and tax practitioners and a relentless pursuit to introduce efficiency to the time-consuming task of tax compliance for truck drivers, fleets and their accounting professionals. The Per Diem Plus® Fleets enterprise platform enables motor carriers to easily implement an IRS-compliant fleet per diem program in hours that is scalable and data plan-friendly. Per Diem Plus was designed, developed and is managed in the USA and is the only IRS-compliant mobile application that provides automatic trucker per diem for solo and team drivers traveling in the United States and Canada. For more information, contact us at info@perdiemplus.com or visit www.perdiemplus.com

About the Author

Mark is tax counsel for Per Diem Plus. With nearly two decades of experience advising trucking companies on per diem issues, Mark was responsible for defining the Per Diem Plus software logic rules that automatically calculates trucker per diem in accordance with IRS regulations. He also previously served as the consulting per diem tax expert for Omnitracs.

In addition to his time working with Per Diem Plus, Mark works in private practice as an Enrolled Agent at Mark Sullivan Consulting, PLLC specializing in federal tax controversy representation and consulting. He also served as the consulting and expert witness for the Federal Defenders Office and private defense counsel in financial crimes cases in multiple federal district courts. Contact Mark W. Sullivan, EA



Disclaimer: This article is for information purposes only and cannot be cited as precedent or relied upon in a tax dispute before the IRS.

Copyright 2023 Mark Sullivan Consulting, PLLC; Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®


[i]https://esadoctors.com/esa-letter-service-dog-certification/

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