Nima bo‘ldi
IRS Notice 2026-60 transportation industry uchun special meals and incidental expenses rateni continental United States ichidagi travel uchun kuniga $80, tashqaridagi travel uchun $86 qilib belgiladi. Notice 2026-yil 1-oktabr yoki undan keyin paid yoki incurred bo‘lgan qualifying expenselarga tegishli. Alohida high-low substantiation method designated high-cost locality uchun $329, boshqa CONUS locality uchun $230 gacha oshadi; shu summalarning mos ravishda $86 va $74 qismi meals sifatida hisoblanadi.
Driver nima qilishi kerak
Per diem — record substantiation method; u har bir driverga $80 cash berilishini yoki automatic tax deductionni kafolatlamaydi. Eligibility va tax treatment driver self-employed yoki W-2 employee ekaniga, trip driverning tax homeidan tashqarida sleep yoki rest talab qiladigan darajada davom etishiga va employer accountable reimbursement plan ishlatishiga bog‘liq. Company-paid per diem taxable wage va benefit hisobiga ham ta’sir qilishi mumkin, shuning uchun faqat advertised daily amountni emas, butun settlement yoki pay statementni solishtiring.
Bu diaspora uchun nega muhim
Owner-operator ELD log, trip sheet, dispatch record hamda overnight travel date va locationlarini saqlashi, keyin filingdan oldin ularni bookkeeping bilan solishtirishi kerak. Company driver payrolldan written per-diem policy, daily rate, partial-day rule, taxable va non-taxable treatment hamda program gross wage, overtime, Social Security earning va benefit calculationga qanday ta’sir qilishini so‘rashi zarur. Small carrier payroll yoki reimbursement systemni 1-oktabr effective date uchun yangilashi va IRS noticeni policy bilan saqlashi kerak. Individual eligibility uchun qualified tax professional bilan maslahat qiling. Foydali English terminlar: meals and incidental expenses, CONUS, OCONUS, tax home, accountable plan, substantiation, high-cost locality va high-low method.