Per Diems deduction can be one of the best flight attendant deductions. This deduction depends on which city you layover in. The IRS states that you can either itemize each city you fly to or you may take a standard rate. If you fly domestic, this standard rate can work to your advantage. We are seeing a nice jump in them minimum about in 2006. Previous the base rate was $31 a day for meals and incidentals; in 2006 the base rate has jumped to $39. However keeping track of every city is important as many cities are substantially higher that the base rate, as high as $61. Alaska and Hawaii can be as high as $91. We have attached both 2005 and 2006 U.S. rates. Also realize that changes in per diem rates are from October to October, thus you need to keep track of locations times. A few seasonal cities even have seasonal per diem rates.
If you fly any international trips, it is well worth itemizing out your layover cities. The standard rate for International is $46 per day where as the daily rate for a common city such as London is $100 per day. Both Alaska and Hawaii are included on international rates. When figuring out your Per Diem, you use Meals and Incidental rates. For...
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