Income tax preparation system for traveling taxpayers

摘要

A system for determining travel deductions includes a city rate table identifying allowed per diem expense rates for each city. Cities visited, durations of stay and expense reimbursements received from the taxpayer's employer are input to the system. The system calculates a total of all per diem expenses and for offsets reimbursements received against the total to determine an incidental expense allowance. For use with merchant sailors, a ship location table with city rate codes for each day of a tax year for a plurality of ships is compared with the sailor's input ship names and starting and ending dates for work on each of the ships. A system for truckers and bus drivers includes a GPS tracking system that continuously provides vehicle locations to the system for calculation of per diem expense allowances when coupled with a daily vehicle use table and receiver code and vehicle number correlation table.