per diem

[jmc]

An employer uses Per Diem rates for reimbursement of travel expenses of employees. If an employee wants to get reimbursed for the amount in excess of Per Diem rates, is the total amount still be regarded as expenses under accountable plan as long as long as he can substantiate with actual receipts?

Also, the Per Diem rate table shows Lodging Rate, but QF says "Sole proprietors and employees may not use the per diem allowance to substantiate a lodging deduction; actual receipts are needed." That means, they can not use Lodging Rate on the Per Diem rate table?

[Gretel]

Per Diem

Not sure on first one. But since employee can use per diem for meals only and SMR it should suffice to have times and mileage on the log and of course reason of business travel and then take actual expenses on tax return.

Already answered number two: Lodging requires actual receipts.