Pilot car drivers - escorting truckers - tax considerations

[gfpstaxes]

My client is a pilot car drivers who escorts Truckers.
Can they choose to take mileage or expenses on their vehicle (they are a sole proprietor using their own vehicle)

Also is there a special rule regarding meals for them?

Thanks, Ky

[dkh]

Here is some IRS information that may help  https://www.irs.gov/taxtopics/tc510

edit to add meal deduction link       https://www.irs.gov/faqs/small-business-self-employed-other-business/income-expenses/income-expenses...

[gfpstaxes]

 I appreciate the link. I was wondering if there were special rules for them like there are for over-the-road truckers.

[dkh]

The IRS info on meals refers to using the per diem allowance or actual , if that is what you're referring to for "special rules"

[gfpstaxes]

No. I'm talking special rules for qualified non-personal-use vehicles.

As I understand it,   Long Distance Truck drivers have to use expenses for their vehicle instead of mileage. That's the kind of special rule I'm talking about.

[BobKamman]

On the question of meals, see Code Section 274(n)

(3)Special rule for individuals subject to Federal hours of service

In the case of any expenses for food or beverages consumed while away from home (within the meaning of section 162(a)(2)) by an individual during, or incident to, the period of duty subject to the hours of service limitations of the Department of Transportation, paragraph (1) shall be applied by substituting “80 percent” for “50 percent”.

Are the pilot drivers directly subject to DoT rules? If not, then it’s 50%, if they are away from home long enough.

Can truckers use the standard mileage rate? I can remember when taxi drivers couldn’t, but that changed before Uber came along. Wouldn’t actual expenses always be higher? Standard mileage rate is allowed for “vans, pickups, or panel trucks.” What if you have an F350 hauling a trailer, or a Transit van pulling a wide load? Fortunately my only pilot-driver client died 20 years ago (well, fortunately for me) so I’ll let you do further research.