How do I find the per diem allowed deduction amount for expenses against 2011 federal taxes

for daily expenses, which apparently is based on locale.

My question: Q: How do I find out what amount that per diem deduction is for Morristown NJ, and what it covers?

Morristown

This is a great idea (if it's legal)!

But I'm confused.

That chart clearly says it's for government employees on official business claiming reimbursible EXPENSES (not passive activity taxable deductions):

Q: Is it really legal to claim (any) per diem deductions for passive activity rental real estate travel expenses which were never actually incurred?

That would seen to answer itself.

Thanks for that advice!

I had searched for IRS tables on allowable per diem passive activity loss deductions.

There's nothing specific to rental real estate but there is this explanation on "Line 24b"

"Standard meal allowance. Instead of de- ducting the actual cost of your meals while traveling away from home, you can use the standard meal allowance for your daily meals and incidental expenses. Under this method, you deduct a specified amount, de- pending on where you travel, instead of keeping records of your actual meal ex- penses. However, you must still keep rec- ords to prove the time, place, and business purpose of your travel. The standard meal allowance is the fed- eral M&IE rate. You can find these rates on the Internet at

Do you think this applies to travel for passive activities such as residential rental real estate 2500 miles away?

Not if the per diem rules apply though ... (as long as there were 'some' expenses).

If there were "some expense" (of each category) then in fact it was incurred.

I'm confused.

If the IRS rule is that per diem expense deductions are allowed while traveling for the purpose of managing passive activity real estate rentals, then, all that matters is that x number of days were spent traveling.

Whether or not there were expenses (and the amount of the expenses) should be wholly immaterial.

Right?

Wrong.

To avail one's self of the lodging per-diem, a hotel bill must be incurred. To avail one's self of the meals per-diem, there must be a paid meal. etc....

It is unusual for people to travel to check up on their rental if there is just one rental. The cost of the travel, even if it is deductible, does not justify the expense. If you were going there to fix up the place (ie. painting it yourself, managing major repairs, etc) then you got a business justification. An IRS agent might think you want to write off visits to see your friends and family.

Interesting.

So, if you stay at a friend's house, then, even though you've saved the hotel bill, there is no per diem deduction. Wow.

Understood.

As you noted, meeting with the property manager, checking up on the house, forging relationships with the tenant, handling improvement discussions, etc., are all valid ... but not frequent.

Yes - technically correct.