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Truckers designed it, tax pros built it

Per Diem Plus Fleets

Per Diem Plus® FLEETS is a configurable mobile application platform that automates administration of an IRS-compliant accountable trucker per diem plan for fleets managers. No matter how big or small your company is, Per Diem Plus has a solution for you.

Truckers designed it, tax pros built it, drivers want it. Our cloud-based FLEETS mobile app platform enables motor carriers to implement an IRS-compliant fleet per diem plan that will:

  • Enhance recruiting and retention
  • Raise employee driver take-home pay
  • Save a motor carrier with reduced employment taxes and worker compensation premiums
  • Streamline tax compliance
  • Eliminate the need to retain ELD backups for 3 years

"Partnering with Per Diem Plus provided Reliable Carriers a turn-key solution configured to meet the needs of  our fleet and offer this benefit to our drivers” 

Nick Adamczyk, Controller
Reliable Carriers, Inc.

Per Diem Plus Fleets API

Implementing Per Diem Plus is easy

Implementing Per Diem Plus FLEETS is a breeze and does not require specially trained professional installers like telematics solutions.

  • Drivers can download the app onto their personal device from Google Play or App Store.
  • Our available Android Package (APK) enables a fleet to install the app using the most common master distribution methods, like MaaS360, SOTI and AirWatch.
  • Transflo Mobile, Samsara* and Keeptruckin* integrations enable a fleet to skip the app install process. Drivers launch the app from within the ELD interface.

Check-the-box app configuration 

Configure your per diem app in minutes with our simple check-the-box menu.

  • Driver Types
  • Driver & Fleet Report Settings
  • Tax Halo Radius
  • Per Diem Rates

For example, the app allows you to select individual, team drivers or both. The geofence tax home radius can be set from 5 - 50 miles and that best matches fleet lanes and app installation type. Or to minimize cellular data plan usage you can white list the app using our static IP address.  


Choose from flexible service plan options

per diem plus service plans
Per Diem Plus Service Plans

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

Purchasing a fleet per diem mobile solution for your business does not have to be a tedious effort. Consult one of our business solution specialists to learn more about the benefits of our automated per diem solution.


* Deep-link integration scheduled for Q4 2020 release

Per Diem Plus 2020. All rights reserved. Per Diem Plus is a trademark of Per Diem Plus, LLC. A proprietary software application, which provides automatic per diem and expense tracking for truckers (USPTO Registration #86754053)

per diem plus owner operators
Designed by drivers, built by tax pros

Summary of the 2017 Tax Cuts and Jobs Act (TCJA)

The following article is summary of the impact of the 2017 Tax Cuts and Job Act (TCJA) on truckers The following is a list of common trucker tax deductions that were changed by the TCJA (except where noted).

Miscellaneous Itemized Deductions

The TCJA eliminated itemized deductions for employee drivers, which includes all unreimbursed employee business expenses. The following is a non-exhaustive list:

  • Per diem
  • Communication devices and fees such as cell phones
  • Safety & security devices such as GPS devices
  • Clerical operations such as computer accessories and mailing & fax fees
  • Regulatory licensing (DOT medical)
  • Personal hygiene supplies

This provision does not apply to Owner Operators who claim travel-related and business expenses on Schedule C or Form 1120S.

20% Deduction for Qualified Business Income

IRC Section 199A generally provides a deduction of 20% of qualified business income (QBI) derived from a sole proprietorship, partnerships, or S corporation that is a qualified trade or business. The §199A deduction is taken from adjusted gross income (AGI) in determining taxable income and therefore does not reduce self-employment income. See my article titled "Understanding the 20% Passthrough Deduction" for a detailed discussion of the complicated deduction.

The §199A deduction is complicated and will require significant guidance from the IRS.


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

Alimony

The deduction for alimony and separate maintenance payments by the payor is repealed. The payee (recipient) will not be required to include such payments in gross income for divorce or separation instruments executed after December 31, 2018.[i]

Medical Expenses

Medical expenses continue to be deductible to the extent they exceed 7.5% of adjusted gross income (AGI) for 2017 and 2018. For years after 2018 the threshold is 10% of AGI.

Moving Expenses

The moving expense deduction is repealed except for members of the Armed Forces. The exclusion from gross income and FICA wages for employer reimbursed moving expenses is repealed other than members of the Armed Forces.

This provision does not apply to Owner Operators who claim expenses related to moving a business operation on Schedule C or Form 1120S.

State & Local Taxes (SALT)

A taxpayer may claim an itemized deduction of up to $10,000 ($5,000 for married filing separately) for the aggregate of (1) state and local property taxes not paid or accrued in carrying on a trade or business (See IRC Sec. 212), and (2) state and local income taxes (or sales taxes in lieu of income taxes) paid or accrued in the tax year[ii].

This provision does not apply to Owner Operators who claim business-related taxes on Schedule C or Form 1120S.

Home Equity Mortgage Interest

The deduction for interest on home equity indebtedness is disallowed and applies to existing home equity loans. Home equity loans used for business or substantial improvement of a residence may still be deductible[iii]; any used for personal or investment purposes are not[iv].

Charitable Contributions

The base for cash contributions is increased from 50% to 60%. No deduction is allowed for payments to colleges and universities in exchange for rights to purchase athletic seats.

Gambling Losses

All gambling expenses are now subject to the gambling winnings limitation and not just wagers. Schedule A filers can still deduct gambling losses to the extent of winnings but must have total itemized deductions exceeding the increased standard deductions.

Affordable Care Act

The individual tax for failure to maintain minimum essential coverage is reduced to zero with respect to health coverage status for months beginning after December 31, 2018.

New Standard Deduction Amounts

The standard deduction is increased to $24,000 for married filing jointly, $18,000 for head of household, and $12,000 for unmarried (single). The pre-2018 additional $1,250 standard deduction for taxpayers over age 65 or who are blind are retained.

Personal Exemption and Dependency Exemption

Personal exemptions and dependency deductions are repealed. The IRS is examining how the definition of qualifying relative should be addressed.

Head of Household Due Diligence

Section 6695(g) of the internal Revenue Code requires paid return preparers to satisfy due diligence requirements to ensure clients qualify for the American opportunity credit, lifetime learning credit, earned income credit, and child tax credit.


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 2018-2023 Mark Sullivan Consulting, PLLC; Per Diem Plus, LLC. Per Diem Plus proprietary software is the trademark of Per Diem Plus, LLC.®


[i] Notice 2018-37, 2018-18, I.R.B. 521

[ii] IRC § 164(b)(6) (flush language)

[iii] Temp. Reg. § 1.163-8T

[iv] Refer to Publication 936 (2017) Home Mortgage Interest Deduction for definitions of “substantial improvement”

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