is per diem travel and meals available for corrections

[schirallicpa]

This client just started as a corrections ofcr in 2008. He started at the facility nearby, and was shipped to a facility 240 some miles from the first. He expects to be returned to the nearby facility in 2009. It's like they send him to the tougher area as a "break in" kind of deal.

He stays down there because it is such a long drive back and forth.

Does his situation fly for mileage, meals, and/or lodging for Form 2106. It makes a nice difference on his return. He is not reimbursed for any of the additional expense.

I have another client that works for a large turbine plant here and he gets sent to all those middle east countries that I can't pronounce. I take meals and lodging for him while he's over there, as he is not reimbursed for any of it. To me that seems fairly cut and dry.

But this one...the corrections officer....I'm looking for some agreement on. If I worked for a CPA firm and was asked to go work for another branch of the office for a while, would I get the deductions? I think so.....(and we all know CPA firms don't reimburse expense!)

Thanks for your thoughts.

xxx's and ooo's on Valentines Day!

[MargaretMort]

Don't know if it is the same situation as a few of my tax clients used to have. They were electric linemen, took jobs all over through the union. Because their tax home was here, we could take mileage-- daily not involved--lodging and meals. It has been several years since I have done one because of the rule that jobs lasting more than one year weren't covered so the rules may have changed. MM

[ed_accountant]

I believe he can deduct unreimbursed Actual travel expenses.

I do not believe he can deduct per diem rates. My understanding of the per diem rates is that it is the maximum the employer can reimburse an employee for travel. The employee can deduct travel expenses on form 2106 any amounts paid greater than amounts reimbursed by the employer.

[RoyDaleOne]

Pub 17,

Standard meal allowance. Generally, you can use the "standard meal allowance" method as an alternative to the actual cost method. It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs.

[grandmabee]

Pub 17,

Standard meal allowance. Generally, you can use the "standard meal allowance" method as an alternative to the actual cost method. It allows you to use a set amount for your daily meals and incidental expenses (M&IE), instead of keeping records of your actual costs.

It falls into the temporary job. Is the job to last less than a year? If he know it will last longer than a year then no deductions. Its his option to live where he does and not at the job location.