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

Tax Implications of Buying or Selling a House | H&R Block

Whether you are buying or selling a house, learn more about the tax implications and the documents you need to save with the experts at H&R Block.

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.

Claiming Expenses for your Child

When claiming a child for taxes, which spouse gets to claim all expenses? Learn how child expenses are claimed. Get tax answers from H&R Block.

Claiming a Newborn on Your Taxes: What You Need to Know

Has there been a birth in your family? Let the experts at H&R Block explain what you need to know about claiming a newborn on your taxes.