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Old 12-28-2013 | 06:08 AM
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Default Part 135 Per Diem Question

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.
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Old 01-07-2014 | 12:06 PM
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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.
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Old 01-07-2014 | 12:39 PM
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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.
Yes but you have to be away from home base for greater than 12 hours. You can look up info on DOT website under perdiem section.
http://www.gsa.gov/portal/ext/public...868/#wp1089939

§301-11.101 What allowance will I be paid for M&IE?
§301-11.102 What is the applicable M&IE rate?
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Old 01-09-2014 | 07:49 AM
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Originally Posted by Navajo31
, if you are required to be on the premises you would be able to make the claim. Hope this helps.
Thanks. This is what I was looking for. I know with the airlines per diem can only be claimed from the time spent away form the assigned domicile, regardless of where the pilot actually lives.
This one is a little different though because I am not technically assigned a domicile and I don't live where I work.

I have a mortgage so I itemize my taxes. Should be a nice chunk of change coming back. 80% of the allowed daily rate I think.
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