Pilot Tax Q: Per Diem Deduction?
OK, I know that for each overnight I can deduct either the federal average daily per diem rate OR I can take the specific per diem rate for each local...
What I'm unclear on...
- Do I have to subtract my airline per diem from the federal per diem amount? I think that I do, since I didn't get taxed on my airline per diem.
- Do I have to itemize this on a daily basis, or can I subtract ALL of my non-taxable per diem for the year from the total of my deducatble federal per diem?
Also what about partial travel days, ie the first and last day of a trip?
Thanks for any info.