Originally Posted by
Das Auto
Here's the scenario.
Part 135 DOT Air Ambulance operator has a 7 on 7 off schedule and provides accommodation while on duty. Most of the flights are from the base to a large city, then back to base.
The company does not pay any per diem.
Can the pilot claim the standard DOT rate for the time on duty on his tax return?
Thanks in advance.
Overnights in your base do not qualify for the per diem deduction under normal circumstances. However, if you are required to be on the premises you would be able to make the claim. BUT the claim is worthless unless you itemize deductions, and then only to the extent that they exceed 2% of your adjusted gross income. Hope this helps.