Day trips, stand up overnights, & travel tax rules

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Per Diem Questions

*	Who is most likely to benefit from the per diem deduction?

*	What does itemizing have to do with the per diem deduction for pilots and flight attendants?

*	What is a tax home for pilots and flight attendants?

*	What is the most productive way to build income with per diem in mind?

*	Can pilot job search expenses be deducted?

*	How significant is a pilot or flight attendant per diem deduction?

*	Why is a domicile the tax home for pilot or flight attendant?

*	Can pilots or flight attendants write off meal expenses for day trips?

*	Why can pilots and flight attendants not enter day trips into the per diem calculator?

*	What are common airline pilot tax deductions?

Why can pilots and flight attendants not enter day trips into the per diem calculator?

IRS Publication 463 states that a person may not write off meal expense for travel unless that trip involved overnight travel or stopped at a location other than the person's tax home for the purpose of rest. IRS Publication 463 further states that this requirement is not met by simply napping in your car. In other words, it must be a legitimate rest stop. Pilot's and flight attendants one day trips don't meet the rest requirements.

A stand-up overnight, on the other hand, does involve a rest stop. (Stand up overnights are reduced rest overnights). Even though the overnight is reduced, it is a legitimate rest stop and therefore, the meals are deductible on a reduced rest rest overnight.

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