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

Common Tax Questions Roundup

Here are the top tax questions our professionals got this year – with answers for you! How can you use this? Read on to get answers from H&R Block.

Filing for a Deceased Taxpayer

If you need help handling an estate, we're here to help. Learn how to file taxes for a deceased loved one with H&R Block.

What Is Virtual Tax Preparation?

Virtual tax preparations let you complete your taxes online from the comfort of your home. Find out how easy remote tax preparations can be at H&R Block.

What Is Head of Household and Who Can Claim It?

Head of household is a filing status for single or unmarried taxpayers who have maintained a home for a qualifying person, such as a child or relative. This filing status provides a larger standard deduction and more generous tax rates for calculating federal income tax than the Single filing status.