perdiem tax service
If the per diem amount is not sufficient to cover employee business expenses, then the employee may take a deduction for unreimbursed expenses.File Form 2106, showing both the documented expenses and the amount of per diem received as a reimbursement.he IRS treats a per diem payment as a reimbursement for business expenses. As such, the amount is not taxable income, as long as the per diem does not exceed the actual expenses incurred.