Tax Year Prior to 2020: Are perdiums entered under travel expenses?

[KarenL2]

Yes. 

Where do I enter job-related employee expenses? (Form 2106)

https://ttlc.intuit.com/replies/4800418

If you are an employee receiving a W-2, they would be Unreimbursed Employee Business Expenses that goes onto Schedule A Itemized Deductions. If you don't normally itemize and use the Standard Deduction, then it may not benefit you unless your expenses are high enough.  Also, only the amount over 2% of your Adjusted Gross income will go onto the Schedule A.

You can find the current Per Diem rates for the location to which you traveled at this link http://www.gsa.gov/portal/content/104877.  Remember to select the correct tax year (2015) from the drop down menu.

For OTR drivers, the standard meal allowance for 2016 is $63 a day ($68 for travel outside the continental United States). This is for overnight travel.