Per Diem Tax Credit?

Here in CA in 2014, I was able to deduct just over $12,500. The big points were per diem/union dues ($7000 after the 80% rule was applied), and CA state income tax paid ($5500). Granted, not everyone has the same numbers I do, but just the per diem/union dues deduction alone puts you over the standard. Definitely worth the price to get your per diem numbers professionally done, particularly at airlines with a lower per diem rate (I had a $9000 differential between the government rate and actual rate, and our per diem is $2.40/hr).

No mortgage or business expenses on my end.
 
Still, your per diem deduction almost certainly won't get you over the standard deduction alone. You would need to have a mortgage, business expenses, or something else to get you there.
200 nights * $59 * .8 = $9440, subtract the per diem, which probably isn't all that much at a regional and you're over.
 
200 nights * $59 * .8 = $9440, subtract the per diem, which probably isn't all that much at a regional and you're over.
I had well under 200 nights away(clpser to 100) only worked 8 months and my per diem was over 5000
 
It is also important to consider the effect itemizing expenses will have on state income taxes, this could make it worth itemizing even if you do not exceed the federal standard deduction.

Note: Miscellaneous Itemized Deductions (including Unreimbursed Employee Expenses) are subject to a 2% AGI floor so the first 2% of AGI does not count.
 
How much do you fly and how many overnights do you average per month?

Everything runs through my businesses. I also have no mortgage, so it wouldn't matter how much I flew, it would be standard deduction for me.

Fwiw, I flew 175 hours last year, with about 35 total overnights.
 
For the 2018 tax year miscellaneous itemized deductions are gone (this is where unreimbursed employee expenses [and hence per diem] go on schedule A). The standard deduction is roughly doubled. As I tell people this is under current law and is subject to change.

This will have a huge impact on transportation industry workers.

I think it is still wise to track your overnights as the likely-hood of tax law changes seems very high.
 
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