City board per diem as income?

[babybear121615]

I serve on my city's parks and recreation committee. We receive a small per diem for each monthly meeting we attend, and are given a lump sum at the end of the year. For 2016 I received a check for $360, but no 1099. It doesn't sound like they will be sending one either. Do I need to claim this as income, and where/how would I claim it on my return?

[RichardK · Accepted solution]

Generally, per diem is not taxable as long as you and the payer (or employer) follow certain IRS guidelines. You should check with the city to make sure you do not have to include the per diem in income.