Question

I travel for business and I have a question about per diem tax. How do I claim a per diem tax deduction for business travel if I wasn’t reimbursed by my employer?

Answer

As an employee, you may qualify for a per diem tax deduction by using the per diem rates to determine your lodging, meal, and incidental expenses. To find per diem rates, visit www.gsa.gov. Report your per diem tax amounts on Form 2106.

You don’t need to keep a record of your actual costs. However, you should keep a record to prove the time, place, and business purpose of your travel.

Claim unreimbursed employee business expenses on Form 2106. You must have enough expenses to be able to itemize. To find other expenses you can itemize, see the instructions for Form 2106 at www.irs.gov.

Related Topics

Related Resources

Home Office Deduction Requirements

What are the requirements for the home office deduction? Learn about deductible home office expenses and get tax answers at H&R Block.

Deduct It: Medical Expenses

You should consider deducting medical expenses if you spend a lot of money on healthcare. Learn more about deductible medical expenses at H&R Block.

Child Tax Credit

Learn more about the child tax credit, income phase out rules and claiming additional credits with the tax experts at H&R Block.

E-Filed And Mailed In Return

Learn what to do if you e-filed and mailed in a tax return with help from the tax experts at H&R Block.