Hi and welcome to Just Answer!
The OTR truck driver may use a special rate for transportation workers. You can use a special standard meal allowance if you work in the transportation industry. You are in the transportation industry if your work:
Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and
Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.
If this applies to you, you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States).
Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.
There is no special deduction for a student on board - but a student may be able to claim his/her own deductions.
Generally, you can deduct only 50% of your business-related meal and entertainment expenses. (If you are subject to the Department of Transportation's "hours of service" limits, you can deduct 80% of your business-related meal and entertainment expenses.
So the OTR truck driver may deduct 80% of business-related meal - either if he/she claims actual expenses or using per diem.
See for reference - http://www.irs.gov/pub/irs-pdf/p463.pdf
Let me know if you need any help.
do i need to have proof of expenses from day one
If you are using per diem - no need to proof actual expenses - but you still might be asked to proof the fact of travels - so if there are some receipts from different cities - they may be used to proof the fact of your travel - but you do not need these receipts to proof the amount you spent as long as you are using per diem rate.
and can i deduct the student's meal if i pay for it
You may not deduct the student's meal. Whatever you paid for the student - you need to report as his compensation - and then - you will deduct that payments.
The student may be able to claim his/her own deductions.
please be more specific as to why i can't deduct my student's meal if i paid for it
You may not deduct expenses you paid for someone unless that person is your employee. If you hire a student and pay him wages - the student will be your employee - then you may set up an accountable reimbursement plan and then deduct your employee's business expenses.
what do you mean that i need to report as his compensation-and then-i will deduct those payments.,
If you paid for student's meal because the student provided services for you - that payment is treated as a compensation for these services - and because that is a compensation - it should be included in his taxable income.
deduct them from what or where and for what amount or what percentage???
For you to deduct these expenses you will report them on form 2106 if you are an employee or on schedule C if you are self-employed contractor.
You will report the actual amount you spent.
how can the student deduct what the student did not pay for?
If you pay for the student and report that amount as his income - it is considered as paid by him.
okay.,then is it safe to say that if the standard meal allowance is $59 and it is considered 50% of your business -related meal and entertainment and if you are subject to the Department Of Transportation's " hour of service" limits then I can deduct 80% of business-related meals or $76.70 using per diem?
Yes - for 2011 - as the OTR truck driver you may use a special rate for transportation workers $59.
Also - because the OTR truck driver may deduct 80% of that amount - means - your actual deduction for each day you are on the road will be $59 * 80% = $47.20.
You do not need to proof these expenses - but still need to proof that you were traveling out of your home.
Please be sure you accept the answer. Experts are only credited if the answer is accepted.If you find out later that you need any additional form - be sure to come back and I will post it for you.
please read where LEV wrote on the 4th paragrah
If this applies to you ,you can claim a standard meal allowance of $59 a day ($65 for travel outside the continental United States)
Then he wrote
Generally you can deduct only 50% of your business-related meal and entertainment
Here I understand that your standard meal allowance of $59 is 50% of your deductions
and $118 is 100% and you go on to say that $59 is 100% and that THOSE PEOPLE NOT SUBJECT TO XXXXX MAY ONLY CLAIM 50% OF THE $59 OR $29.50 A DAY AND I FALL UNDER THE DOT REGS AND CAN CLAIM 80%OR $47.50 .WOW.
What does one have to do to be able to deduct the total amount of $59 and was this the same for the year of 2009???? thank you