Is claiming per diem mandatory

[lickinlops]

Do I have to claim per diem? I am an owner operator and I have claimed it in the past. I just didn't know if it was mandatory or not.

[ThomasM · Accepted solution]

No, claiming per diem is not mandatory.  The IRS allows these per diems as an alternative to actual meals & incidental expenses paid, thus freeing you from having to keep receipts to substantiate those costs.  However, if you prefer to keep receipts for meals & incidentals -- and then use those "actual" amounts on your tax returns -- you certainly can.

Here's a link to an excellent article on this topic:  http://www.mcmcpa.com/trucking-per-diems-drivers-beware