Part 1...My work is always more than 100 miles from home. I understand that as of Oct 1, 2009, the per diem for M&IE is set at $59/day. The company that I work for will contribute, depending on the circumstances, $15 a day towards my M&IE while on the road. On those days where the company I work for gives me the $15/day allowance, do I have to claim 0.00 (zero) for that day or can I simply deduct the $15 from the $59/day M&IE and claim $44 for that day. I understand that when I file my 2010 taxes next year I will claim on my tax form 75% of the M&IE for 2010.
Part 2...what about the other expenses like cell phone, uniforms, new boots when I have to buy them, pens, xerox paper, etc., that I need to buy and use to perform my job...at what percentage do I claim these type of expenses on my taxes?
Any help and assistance will be greatly appreciated. As you can tell this is the first time that I will be filing out a long form for my taxes.
