I received a W-2 for per diem made. Only SS and Medicare were withheld. Do I report this as normal income? Can it be written off anywhere as travel expenses?

HL00789 · ‎June 5, 2019

I work in the construction field and receive a daily per diem. I live in Alabama and work outside of my jurisdiction. The per diem I received was below daily rate I found online for the area I worked in. On the w-2 no federal tax was withheld. In box 14 it says TRAVEL with the entire amount of wages (per diem). Also I received a separate w-2 with my regular income.

MichaelL1 · ‎June 5, 2019

Yes, it is reported as normal income.

The W-2 just gets added as a separate W-2.

There is no deduction for this as for 2018 tax year, all employee business expenses for W-2 employees are no longer a deduction.

For more detail click on Misc Deductions below for a further explanation.

https://ttlc.intuit.com/replies/6971774

View solution in original post

MichaelL1 · ‎June 5, 2019

Yes, it is reported as normal income.

The W-2 just gets added as a separate W-2.

There is no deduction for this as for 2018 tax year, all employee business expenses for W-2 employees are no longer a deduction.

For more detail click on Misc Deductions below for a further explanation.

https://ttlc.intuit.com/replies/6971774

I received a W-2 for per diem made. Only SS and Medicare were withheld. Do I report this as normal income? Can it be written off anywhere as travel expenses?