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Deductions & credits

Can a travel nurse use per diem per day for lodging expenses

They cannot.  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.

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