Per Diem
Mel Cohen
The taxpayer employee flew from Nashville to Philadelphia at 6:15 a.m. on a Saturday for a 1 p.m. appointment. His next appointment was on Sunday at 1 p.m. He was to fly home on Sunday at 6:33 p.m. The flight was delayed several times and he did not arrive home until 1:30 a.m. Monday. The per diem rate for Phila is $79.
Is the total amount he can get $79, or can we factor in the extra meals (3 for Saturday and 3 for Sunday, 6 total)? Please show the calculation if it is more than $79.
Mel Cohen
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Lee Reams
To determine the total amount the taxpayer employee can claim for the standard meal allowance, we need to consider the rules for prorating the per diem on travel days and the full per diem for full days of travel. (Rev Proc 2011-47, Rev Proc 2019-48, and Pub 463)
Here’s the breakdown of the calculation:
Saturday (Day of Departure):
The taxpayer departed from Nashville at 6:15 a.m. and arrived in Philadelphia for a 1 p.m. appointment.
For the day of departure, the taxpayer can claim 3/4 of the standard meal allowance.
Calculation: ( 3/4 times 79 = 59.25)
Sunday (Full Day in Philadelphia):
The taxpayer had an appointment at 1 p.m. and was scheduled to fly home at 6:33 p.m.
The flight was delayed, and the taxpayer did not arrive home until 1:30 a.m. Monday.
For the full day in Philadelphia, the taxpayer can claim the full standard meal allowance.
Calculation: (79)
Monday (Day of Return):
The taxpayer arrived home at 1:30 a.m. Monday.
For the day of return, the taxpayer can claim 3/4 of the standard meal allowance.
Calculation: ( 3/4 times 79 = 59.25 )
Total Amount: [ 59.25 + 79 + 59.25 = 197.50 ]
Therefore, the total amount the taxpayer can claim for the standard meal allowance for this trip is $197.50.
Lee
On Jul 16, 2024, at 2:00 PM, Mel Cohen <m...@practax.net> wrote:The taxpayer employee flew from Nashville to Philadelphia at 6:15 a.m. on a Saturday for a 1 p.m. appointment. His next appointment was on Sunday at 1 p.m. He was to fly home on Sunday at 6:33 p.m. The flight was delayed several times and he did not arrive home until 1:30 a.m. Monday. The per diem rate for Phila is $79.Is the total amount he can get $79, or can we factor in the extra meals (3 for Saturday and 3 for Sunday, 6 total)? Please show the calculation if it is more than $79.
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Mel Cohen
Lee
Thanks for the clear explanation.
Mel
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