Here are a couple of other answers to lodging per diem. Both say you can only use actual cost not per diem. No wonder I'm confused. Most answers that I'm finding state you can only use actual receipts.
"There is no optional standard lodging amount similar to the standard meal allowance. Your allowable lodging expense deduction is your actual cost."
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https://www.irs.gov/publications/p463/ch01.html#en_US_2016_publink100033790">https://www.irs.gov/pub...>
TaxGuyBill 3 months ago
Per Diem is only for meals (Meals and Incidental Expenses, or MI&E). Lodging must be based on actual cost only. While the Government sets maximum lodging amounts in each area for Government Employees while traveling, that's a maximum amount, not per diem, and applies only to Government employee reimbursements.
