09 Transportation Per Diem

[gman]

For transportation workers is $59.00 per day. Anything for room and board?????

[AJsTax]

Not on per diem

A transportation worker, or any employee or self employed individual can not use per diem rates for room/hotels. Only for meals and incidentals. They must use actual costs for rooms.
A company can pay per diem to employees for room/hotels to simplify the process.

[gman]

Thank You

that is what I thought, where would I find documentation on that in the taxbook?