Unpaid Intern per Diem

t-e-williams — Wed, 27 Oct 2021 17:50:57 GMT

Does per Diem payed to an unpaid Intern need to be reported by either the employer or employee?

Re: Unpaid Intern per Diem

conniem123 — Wed, 27 Oct 2021 18:50:45 GMT

Per diem payments are not part of the employee’s wages if the payment is equal to or less than the federal per diem rate and the employer receives an expense report from the employee.

https://www.irs.gov/pub/irs-regs/perdiemfaq%26a.prn.pdf

If the individual is not an employee, than a Form 1099NEC will be issued to the individual for the amounts paid in the year.

I hope you find this information helpful!

topic Unpaid Intern per Diem in Self employed

Unpaid Intern per Diem

Re: Unpaid Intern per Diem