What is Per diem (taxation)?

Question

Accepted Answer

A per diem is a daily allowance covering meals, lodging, and incidentals while traveling away from the tax home. The IRS publishes per-city CONUS rates updated yearly. Payments up to the limit are tax-free under an accountable plan; excess becomes taxable wages. Per diem covers meals and lodging — distinct from the mileage rate, which covers the drive itself.

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What is Per diem? — A daily flat amount paid to a traveling employee to cover meals, lodging, and incidentals.

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What is GSA per diem rate? — US General Services Administration per diem rates used by federal agencies and adopted as a safe harbor by private employers.