As a LLC (sole proprietor)how do I deduct the per diem I paid to my employee?

[MichaelMc]

That will depend on what the per diem is intended to cover. If it is for travel expenses only, it should be assigned to the Travel line on Schedule C (Form 1040), line 24a. If it is intended to cover meals alone, it should be assigned to line 24b. If it covers both meals and travel, you must make a reasonable allocation between the two lines.

Please keep in mind the 50% limitation on the deductibility of business meals.

For more information, please refer to:

IRS Pub. 463 Travel, Gift, and Car Expenses

[keithbensette]

Thanks for answering. Let me be more specific. It is a trucking company,  so it is for meals and entertainment under dot rules.