Is there a code L in box 12 on your W-2? That would be the code for "if you [ i.e., your employer] reimbursed your employee for employee business expenses using a per diem or mileage allowance and the amount that you reimbursed exceeds the amount treated as substantiated under IRS rules". See W-2 Instructions, page 20.
The code L amount should not be included in Wages in boxes 1, 3, or 5, only the amount of the per diem that is more than "substantiated under IRS rules." In fact, as I read this, it appears that your employer should not have used code L if your per diem was less than the federal rate.
I take it that your employer added the full per diem rates to Wages in boxes 1, 3, and 5? Did they mean to do that? Have you asked for a corrected W-2?
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