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Per diem and taxes


Active member
Feb 25, 2002
Total Time
hello, i know this has been covered before i'm sure but i have been telling myself for years i was going to look into this, especially now since i have a mortgage....here is how i understand it...

*i have a 24 hour LAX overnight, my company pays me $48 in per diem but from the current GSA the m&ie rate is $64....so can i claim the $16 as deduction?

*it is prorated i suppose so if i had a 12 hour LAX overnight, the company pays me $24 and half the GSA is $32 so i can deduct $8?

that seems too easy besides from having to go back to all my records and look them up and prorate.....what are the other points?

1. you have to have the itemized deductions be at least 2% of your taxable income...
2. something about not being able to take 100% of the differences...
3. .......

any advice would be great!