colgan per diem

[Qgar]

Things that make you go hmmmmmmmm........

 

[kellwolf]

No link to that? I call BS on your reasoning as per diem starts when you check in and ends when you check out, which is usually at your base. My tax "home" is about 1700 miles from my base, as is most pilots that commute.

Common mistake. "Tax home" is not where you live. It's your "regular place of business." IE, your domicile. Curiously, Google's a little lacking on the links, but here's one that I found:

http://ezperdiem.com/articles/how-a...-home-affects-vehicle-and-commuting-expenses/

And on taxable/non-taxable, here's ALPA's take:

For a pilot's travel expenses either to be excluded from the pilot's taxable income or to be claimed by the pilot as an itemized deduction, the pilot's expenses must be incurred while on a business trip that requires sleep or rest (an "overnight trip"). Expenses incurred on trips that are not overnight trips do not satisfy this requirement. For pilots, the expenses at issue are usually meal and incidental expenses, because the airline invariably pays for lodging directly or reimburses the pilot for it separately.

Since a "stand up," CDO, high-speed or whatever your company calls them don't require rest (you're on duty the whole time) and since day trips don't require rest, they fall under "taxable income." Here's a link to the whole article, which should be required reading for anyone doing their own taxes at an airline:

http://www.alpa.org/DesktopModules/...View.aspx?itemid=1165&ModuleId=1532&Tabid=256

 

[grnclvrs]

Do I really need to point out that neither of those websites start with www.irs.gov?

 

[kellwolf]

Do I really need to point out that neither of those websites start with www.irs.gov?

Definition of "tax home"

http://www.irs.gov/pub/irs-pdf/p463.pdf

Curiously, it's the same thing I posted above.

Also covers per diem away from your tax home. Curiously, it also says what I said above. Sometimes just b/c something isn't from the IRS doesn't mean it's not true. According to the chart from the IRS, meals and expenses on day trips shouldn't even be deductible at all since they aren't "overnight or long enough that you need to stop for sleep or rest to properly perform your duties." Now, you could POSSIBLY make the argument for high speeds since you're at a hotel for a few hours, but I'm betting the IRS would take a different view since you're still technically "on duty" for that amount of time. Uncle Sam needs his bank, I guess.