mitch101
Returning Member

Employer Pays Less than GSA for M&IE

Hello-

 

I am a contractor and am paid a flat rate per diem for Meals and Incidentals that is below the set GSA rates. 

(i.e. $35/day tax free regardless of location).  Lodging is covered.

 

When deducting M&IE in place of actual meal and incidental expenses do I deduct the full GSA rates? The flat rate that I actually received? Or the difference between GSA and the flat rate that I received(the unreceived portion)?