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]

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 · Accepted solution]

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.

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