No. The treatment of per diem as a portion of an employee’s wages has been unique to the transportation industry since at least 1989 and is not considered an improper “wage reclassification”. The IRS first introduced per diem (per day) allowances in Revenue Procedure 90-60 - a simplified method of substantiating employee business expenses - in accordance with the Family Support Act of 1988.  However, the Special Transportation Industry substantiated per diem method was not introduced until 2000 [See Rev. Proc. 2000-39, 2000-9 Sec. 4.04, Notice 2000-48], which among other things:

  • Established a method allowing a payor to treat a specific amount as paid or incurred for employee meals while traveling away from home for work instead of substantiating actual costs (no receipts required).
  • Set $40 as the nationwide federal meals and incidental expenses (M&IE) rate for transportation employees subject to DOT hours of service. [Increased to $66 in 2018] [i]
  • Increased the tax-deductible percentage of employee travel expenses to 60%. [Raised to 80% in 2008] [ii]
  • Approved as a transportation industry standard prior to December 12, 1989 the treatment of a portion of a driver’s wages as per diem. [iii]
  • Required a fleet using the cent-per-mile method to include a process that;
    • tracks the amount of cents-per-mile M&IE allowance paid to a driver on a per diem basis,
    • includes a mechanism to determine when allowances exceed the amount of expenses that may be deemed substantiated, and
    • treat the excess allowance over $40 per day as wages for withholding or employment tax purposes. [Increased to $66 in 2018][iv]
  • Established that all amounts paid under a per diem arrangement that meets the requirements of business connection, substantiation, and returning amounts in excess of expenses are treated as paid under an accountable plan and are excluded from income and wages.

The Internal Revenue Code gives the IRS Commissioner discretionary authority to issue regulations, such as revenue rulings and procedures, to ease the burden on taxpayers, who would otherwise have to meet the extensive substantiation requirements in order to claim deductions for business related travel. The Commissioner updates these Revenue Procedures annually, but the relevant per diem provisions have remained substantially the same since 2000. However, in 2012 the IRS issued Revenue Ruling 2012-25, which is inapplicable to transportation industry, in response to an emerging trend whereby businesses that did not historically offer per diem were implementing abusive plans that recharacterized taxable wages as nontaxable reimbursements or allowances. In three of the four situations listed in the revenue ruling the employer failed to fulfill the business connection requirement of the regulations:

  1. A cable TV contractor offered a tool reimbursement that reduced hourly compensation that was offset with an hourly tool rate. Once a technician had received tool plan payments for the total amount of his or her tool and equipment expenses, the employer ceased paying the technician an hourly tool rate and increased the technician’s hourly compensation to the pre-tool plan hourly compensation rate.
  2. A nurse staffing contractor compensated all of the nurses on an hourly basis and the hourly compensation amount did not vary depending on whether the hospital was located away from the assigned nurse’s tax home. The employer treated a portion of the nurses’ hourly compensation as a nontaxable per diem allowance only when hospitals assignments required them to travel away from their tax home. This situation is similar to that in Beech Trucking, Inc. v. IRS (USTC 2002) where the company paid per diem to both over-the-road and short haul truck drivers who returned home nightly.
  3. A construction company’s workers were required to travel between construction sites or otherwise use their personal vehicles for business purposes. The employer paid all of its workers, including those who were not required to travel or otherwise use their personal vehicles for employer’s business, a flat amount per pay period that was treated as a nontaxable mileage reimbursement.
  4. A cleaning services company that employed cleaning professionals that provided their own cleaning supplies to perform house cleaning services. The employer properly adjusted hourly compensation and reimbursed employees only for substantiated clean supply expenses.

The employer’s cited in the Rev. Ruling 2012-25 failed to fulfill the business connection requirement of the regulations because they took liberties with IRS published guidance and ignored the limitations set forth in Rev. Proc. 2011-47 Section 3.03(2) which states in part, “An allowance that is computed on a basis similar to that used in computing an employee's wages or other compensation does not meet the business connection requirement unless, as of December 12, 1989, (a) the allowance was identified by the payor either by making a separate payment or by specifically identifying the amount of the allowance, or (b) an allowance computed on that basis was commonly used in the industry in which the employee performed services.” Furthermore, neither cable contractors, nurses, construction workers or house cleaners enjoy industry-specific rules prescribed by the IRS Commissioner like those covering the transportation industry introduced in Rev. Proc. 2000-9 Section 4.04 that established the Special Transportation Industry per diem[i].


Example 1. A truck driver employee travels away from home on business for 24 days during a calendar month. A payor pays him the $66 special trucking daily allowance for meal and incidental expenses only. The amount deemed substantiated is the total per diem allowance paid for the month or $1,584 (24 days away from home at $66 per day).

Example 2. A truck driver is paid a 10 cents-per-mile per diem allowance based on the number of miles driven. He travels away from home for 24 days but only drives for 20. Driver’s employer pays an allowance of $1,000 for the month based on 2500 miles per week. The amount deemed substantiated is the full $1,000 because that amount does not exceed $1,584 (24 days away from home at $66 per day).


Which provides the largest benefit to a driver, substantiated or cent-per-mile per diem?

Although, a driver may travel 600 miles one day but only 200 miles the next, the distance traveled does not affect the need to eat 3 meals a day. Thus, the IRS introduced the Special Transportation Industry substantiated per diem to simplify tax compliance for fleets by relying on nights away from home instead of miles traveled.

The most beneficial aspect to a driver is that:

  • Substantiated method yields on average 45% more per diem than cent-per-mile.
  • Substantiated per diem can be earned during a 34-hour restart and unforeseen delays like detention, breakdowns, or weather.
  • The average driver will save an additional $1,126 - $1,467 in income and payroll taxes over cent-per-mile.

Thirty years of IRS guidance and legislative history specifically reference an employer paying a driver in the transportation industry under the substantiated method and, therefore, contemplate that some portion of a driver’s wages will be treated as per diem. While, both the substantiated and cent-per-mile per diem methods are IRS-compliant, neither method has been considered a wage reclassification for over 30 years. However, a motor carrier that adopts the substantiated per diem method that is built into Per Diem Plus FLEETS will realize the most benefit for both the fleet and their drivers.


This article was written by Mark W. Sullivan EA, Tax Counsel for Per Diem Plus, who has over a decade of experience advising trucking companies on per diem issues. Prior to starting a private practice in 1998, Mr. Sullivan was an Internal Revenue Officer with the New York, NY, Saint Louis, MO and Washington, D.C. offices of the Internal Revenue Service.  Questions? Contact Mark W. Sullivan, EA.

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

[i] The 2019 per diem rate for travel in the USA is $66 and $49.50 for a partial day.

ii] The raised the deductible percentage of employee travel related expenses to 80% in 2008

iii] Federal Register-1989-12-12 Vol 54 Page 51038 pursuant to “Family Support Act of 1988”

[iv] Rev. Ruling 2006-56, 2006-2 CB 274

[i] Updated annually IRS Notice 2018-77, 2017-54, 2016-58, 2015-63, 2014-57, 2013-65, 2012-63, Rev. Proc. 2011-47, 2010-39, 2009-47, 2008-59, 2007-63, 2006-41, 2005-67, 2004-60, 2003-80, 2002-63 and 2001-47.

Every pet owner claims their animal is a member of the family and they are an essential companion for thousands of long-haul truckers. In fact, prior to 1987 when the IRS first required dependent Social Security Numbers it was not uncommon for taxpayers to claim their pets as dependents. With U.S. pet owners spending an estimated $60 billion in 2015 on their animals it understandable that taxpayers may want to recoup some of their pet expenses with a creative medical expense tax deduction[i]. To counter the urge to claim Fido as a tax deduction the IRS has promulgated guidance on what type of animals qualify.

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.

Note: I found dozens of websites pitching “Service Animal” registration services; all with 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).

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.

Tax Law Discussion:

Whether the costs of buying, training, and maintaining a service animal to assist individuals with mental health disabilities qualify for the medical expense deduction under § 213 of the Internal Revenue Code. The costs of buying, training, and maintaining a service animal to assist an individual with mental disabilities may qualify as medical care if the taxpayer can establish that the taxpayer is using the service animal primarily for medical care to alleviate a mental defect or illness and that the taxpayer would not have paid the expenses but for the disease or illness.

IRS Chief Counsel Note:

A taxpayer who claims that an expense of a peculiarly personal nature is primarily for medical care must establish that fact. The courts have looked toward objective factors to determine whether an otherwise personal expense is for medical care:

  • the taxpayer’s motive or purpose for making the expenditure,
  • whether a physician has diagnosed a medical condition and recommended the item as treatment or mitigation,
  • linkage between the treatment and the illness, treatment effectiveness, and proximity in time to the onset or recurrence of a disease. Havey v. Commissioner, 12 T.C. 409 (1949).
  • The taxpayer also must establish that the expense would not have been paid “but for” the disease or illness.

A personal expense is not deductible as medical care if the taxpayer would have paid the expense even in the absence of a medical condition. Commissioner v. Jacobs, 62 T.C. 813 (1974). [ii]

IRS Guidance: Guide Dog or Other Service Animals[iii]
How Much of the Expenses Can You Deduct?

You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties.

Where to claim the deduction?

Generally, you can deduct on Schedule A, Itemized Deductions (Form 1040) only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income (AGI). However, with tax reform drastically increasing the Standard Deduction ($12,000 Single, $24,000 Married) most taxpayers will not have sufficient itemized deductions to warrant pursuing a tax break for their pet expenses.

  • Example:
    • AGI of $50,000
    • You spent $10,000 on service animal expenses
    • 7.5% of $50,000 = $3,750
    • $10,000 - $3,750 = $6,250 deduction for service animal related expenses
  • A business cannot claim a deduction for a guide dog or other service animal.
What is the IRS definition of a Service Dog?

The IRS does not offer a definition, 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.[iv]
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.

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.

 Can service animals be any breed of dog?

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

Can a business deduct the expenses associated with a Guard Dog?

The absence of specific guidance from IRS compels a taxpayer to evaluate the appropriateness of claiming a tax deduction for expenses related to a guard dog used to protect a truck that is constantly on the move as opposed to a drop-yard or terminal. Kay Bell writing for Bankrate.com provided a great analysis,

That “Beware of dog” sign in your business’s window is no idle threat. Break-ins have stopped since you set up a place for your Rottweiler to stay overnight. In this case, the IRS would likely be amenable to business deduction claims of the animal’s work-related expenses.

Standard business deduction rules still apply, notably that the cost of keeping an animal on work premises is ordinary and necessary in your line of business. Once you show that, the dollars spent each year keeping your pooch in good guard condition — food, vet bills and training — would be deductible as a business expense.

As with all deductions, be prepared to provide full and accurate records of your animal’s hours on the job. You’ll also find your tax claim more acceptable when you demonstrate how the animal protects your livelihood’s inventory. In addition, as is often the case with business property, the dog must be depreciated, a way of allocating its cost over its useful life for IRS purposes.

Keep in mind, too, that your claims carry more weight when your pet is a breed that’s typically used for such jobs. So even though your Chihuahua has a loud bark, your tax claim is more credible if your guard dog is a German shepherd, Doberman pinscher or a similar imposing breed”.[v]

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.

Questions? Contact Mark W. Sullivan, EA


This article was written by Mark W. Sullivan, EA, is Tax Counsel for Per Diem Plus. He has been providing taxpayer advocacy, consulting, and litigation services since 1998. Prior to starting a private practice, Mr. Sullivan was an Internal Revenue Officer with the New York, NY, Saint Louis, MO and Washington, D.C. offices of the Internal Revenue Service. He has over a decade of experience advising transportation industry clients with respect to per diem issues.

Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice. Please consult your own tax or accounting professional.

Copyright 2018

[i] 2014 American Pet Producers Association market study

[ii] https://www.irs.gov/pub/irs-wd/10-0129.pdf

[iii] https://www.irs.gov/pub/irs-pdf/p502.pdf

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

[v] https://www.bankrate.com/finance/taxes/tax-write-offs-for-pet-owners-1.aspx#slide=3

Our tax experts jotted down some common Trucker Per Diem questions that our drivers have asked us.

 

What is per diem? A per day travel expense allowance. Eliminates the need for proving actual costs for meals & incidental expenses incurred.

Do I have to spend all the per diem?
No. This is the maximum amount the IRS will let you claim on your tax return.

Who can claim trucker per diem?
Self-employed truckers who are subject to DOT HOS and who travel away from home overnight where sleep or rest is required. Per Diem Plus takes the guesswork out of tracking trucker per diem for OTR truckers.

As of January 1, 2018 employee (company) drivers can no longer claim per diem on their Form 1040, US Income Tax Return, as an itemized deduction on Schedule A.

Can motor carriers pay per diem to employee drivers? 

Yes. A motor carrier can offer per diem to drivers subject to DOT HOS and who travel away from home overnight where sleep or rest is required under an accountable per diem plan.

 

 

Is your fleet interested in adopting a company driver per diem program? Checkout PDP FLEETS Product Sheet

 

What documentation is required to prove overnight travel and expenses?
You must substantiate the “time, date, and place” for each day of travel.  Here is how the IRS-friendly Per Diem Plus App report output handles this requirement:

What documentation meets the IRS substantiation requirements?
Only Per Diem Plus or DOT ELD backups with an itemized log listing "time, date & place" for each per diem event. Per Diem Plus automatically records per diem for travel in the USA and Canada for solo and team drivers.

Is company-paid per diem taxable as income to an employee driver under an accountable fleet per diem plan?

No. Per diem is classified as a non-taxable reimbursement to an employee driver.

Can all truck drivers receive per diem?
No. Drivers who start and end a trip at home on the same DOT HOS 14-hour work day cannot claim per diem.

What are the current per diem rates for travel in USA & Canada?
IRS increased per diem rates effective October 1, 2018

USA $66 from $63

Canada $71 from $68

Can a driver prorate per diem for partial days of travel?
Yes. A partial day is 75% of the per diem rate (USA $49.50 Canada $53.25).

  • Per Diem Plus will record 3/4 per diem when a driver departs their tax home BEFORE noon or returns to their tax home AFTER noon.

How much per diem can I deduct on my income tax return?
A trucker can deduct 80% of per diem on their income tax return.
Self-Employed: Use Schedule C, Profit / Loss From Business or Form 1120S - Line 19 "Other Deductions"

What are Incidental Expenses?
Only fees and tips.

Are showers & parking fees incidental expenses?
No. Self-employed drivers may separately deduct expenses for: Per Diem Plus subscription, showers, reserved parking fees, mailing expenses, supplies and laundry.

Can employee drivers deduct company-paid per diem on their tax return?
No.

What qualifies as a tax home?
Where you park your truck. Your regular place of business, or home in a real and substantial sense.

Can I claim per diem if I live in my truck?
No. A taxpayer who’s constantly in motion is a "tax turtle," or someone with no fixed residence who carries their “home” with them.

Can truck drivers claim a mileage allowance per diem?
No.  Only fleets can use a cents-per-mile per diem.  IRS’ standard mileage allowance is for use of a personal vehicle.

What documentation is required to prove other expenses?
Paper or electronic receipts that identify what, when and the amount are required. You can upload and store receipts on the Per Diem Plus app and share them electronically with your tax preparer in seconds.  The screenshots below shows how to enter receipts into the Per Diem Plus app and our Run IRS Compliant Reports with Receipts video shows you how to send a report.

Can a driver claim per diem for lodging?
No. You must have a receipt for all lodging expenses. A self-employed driver falls under the related party rules of IRC 267(b) & Rev. Proc 2011-47.6.07 and, therefore, cannot use per diem substantiation that includes a meals and lodging per diem.

How long should tax records be retained?
No less than 3 years from the filing date of an income tax return.  You have access to your Per Diem Plus tax records for four years.

What published guidance has the IRS issued that explains trucker per diem?

Refer to IRS Revenue Procedure 2011-47.  Or, use the Per Diem Plus app that takes the guesswork out of tax-related record keeping.  Our How it Works video demonstrates just easy the app is to use.

Drivers, try Per Diem Plus for free for 30 days - No Credit Card Required.
   
Download Per Diem Plus for iOS HERE   
Download Per Diem Plus for Android HERE

This article was written by Mark W. Sullivan EA, Tax Counsel for Per Diem Plus, who has been providing taxpayer advocacy, consulting, and litigation services since 1998. Prior to starting a private practice, Mr. Sullivan was an Internal Revenue Officer with the New York, NY, Saint Louis, MO and Washington, D.C. offices of the Internal Revenue Service. He has over a decade of experience advising transportation industry clients with respect to per diem issues. Questions? Contact Mark W. Sullivan, EA
Disclaimer: This article is for information purposes only and cannot be cited as precedence or relied upon in a tax dispute before the IRS.

To enroll or not to enroll in a company-paid per diem program that includes a fleet per diem administration fee, that is the question.

Background: ABC is a truckload carrier that offers voluntary company-paid per diem. Drivers who enroll are paid $.045 CPM of which  $0.10 CPM is allocated to per diem, less a $0.02 CPM fleet administration fee.  Drivers who choose not to enroll earn a flat $0.45 CPM and can deduct per diem on their own tax return.

John Smith recently went to work for ABC and is unsure if he should enroll in the company per diem plan. He departs home every Monday morning and returns home Friday evening, averages 2250 miles per week and works 50 weeks a year. John is married, but his wife is not working. He owns a modest home, and pays state income, real estate and personal property taxes.

The motor carrier claims he will take home more money and pay less taxes if he enrolls in their per diem program even after giving back $2,250 in fleet administration fees.

screen-shot-2016-12-28-at-4-01-30-pm

Conclusion: John may save a few hundred dollars in federal taxes, but he must forfeit $2,250 of additional income to do so. In addition, the tax savings come at an additional cost: $9,000 of wages omitted from his Form W-2 that will be noticed by a home or auto lender and may lower his employer 401(k) match, social security and workers compensation benefits.

This article was written by D R Sullivan & Company, CPA PC, an accounting firm that has been providing taxpayer advocacy, consulting, and litigation services since 1998.   The firm is tax counsel for Per Diem Plus, an automated per diem and expense tracking mobile app.

Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice. Please consult your own tax or accounting professional.

Copyright 2016 Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.

 

Per Diem Plus LogoThe Great American Trucking Show

 

 

 

 

 

 

 

PDP Booth GATS16 The Per Diem Plus show truck, affectionately known as “Truck 4.04,” headed to the Great American Trucking Show in Dallas, TX. The show exceeded our expectations as we debuted our Apple iOS platform and educated drivers and fleet operators on how Per Diem Plus® takes the guesswork out tax-related record keeping.

 

 

Dave Nemo and Per Diem Plus Team

 

DON’T WAIT TO GET THE MOBILE APP EVERYONE IN THE TRUCKING INDUSTRY IS TALKING ABOUT” , Dave Nemo

 

 

 

According to Dave Nemo, per diem is one of the most common issues raised during his tax-talk call-in segment. Our tax experts, Donna and Mark Sullivan, sat down with Dave (Sirius/XM Road Dog Radio) to discuss how Per Diem Plus automates per diem tracking for drivers on paper or electronic logs and expense accounting and reporting.

 

Donna Dave GATS16Apple Demo GATS16
GATS provided us a great opportunity to teach owner operators and company drivers, fleet operators and even Dave Nemo how easy PDP is to use. We had hundreds of attendees visit with us and learn about our 30-day FREE trial subscription with no credit card required.

 

 

 

Donna Kellie GATS16

 

 

Kellie, a veteran driver with Crete Carrier Corp, was the lucky winner in our YETI cooler.

 

 

 

Download Per Diem Plus today!

Copyright 2016 Per Diem Plus, LLC

Per Diem Plus®, a proprietary software application, which provides automatic per diem and expense tracking to truckers.

An employee truck driver asked the following question to the Per Diem Plus tax experts during the 2016 Mid­America Truck Show: "Is cent per mile or IRS daily rate per diem better for a driver?"

The cent ­per ­mile per diem method has been the transportation industry standard for decades and is most often utilized by fleets who offer employee drivers company­ paid per diem.  Under the cent­ per­ mile method a driver is paid only for miles driven and not nights away from home.

Although, a driver may travel 500 miles one day but only 250 miles the next, the distance traveled does not affect the need to eat three meals a day.  To remedy this problem the IRS introduced the Special Transportation Industry* daily rate per diem that ignores miles traveled and relies on days away from home.  The most beneficial aspect to a driver is that per diem can be claimed during a 34 hour restart and unforeseen delays like breakdowns, waiting for permits or weather.

The table below illustrates the advantage of choosing daily rate per diem:

Per Diem versus Cent Per Mile Table

This article was written by D R Sullivan & Company, CPA PC, an accounting firm that has been providing taxpayer advocacy, consulting, and litigation services since 1998.  The firm has nearly a decade of experience advising large fleets and telematics providers on IRS substantiated per diem and is tax counsel for Per Diem Plus, an automated per diem and expense tracking Android app.

Please remember that everyone’s financial situation is different. This article does not give and is not intended to give specific accounting and/or tax advice.  Please consult your own tax or accounting professional.

Copyright 2016 Per Diem Plus, LLC.  The Per Diem Plus logo and Per Diem Plus are trademarks of Per Diem Plus, LLC.

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