Can I use lodging per diem rates from gsa.gov for job related travel expenses at temp work locations (union carpenter)? Or is it actual receipts only? I'm finding conflicting answers in turbotax. I know I can use meal per diem but just need to know the

[DanielV01]

You can use either.  This link taken from IRS Pub 463:  https://www.irs.gov/publications/p463/ch06.html#en_US_2016_publink1000283280, allows you to use the GSA.gov per diem amounts for both lodging and meals and incidentals for approved travel expenses.  The GSA.gov website for these tables can be seen clicking on this link:  Per Diem Rates - GSA

You may claim actual expenses if they are not considered lavish or extravagant, but, having said that, the per diem amounts are actually quite generous numbers.  (I recommend familiarizing yourself with Pub 463 some as it is the authority for all of these types of questions on deductible business travel).

[fostena]

Can you use the lodging per diem rates if you stay with a relative or friend instead of at a hotel when on business travel?  If so, what documentation is needed since there is no receipt.

[DanielV01]

It depends on the type of accountable plan you have with your employer.  Here is a direct link to the IRS guidelines on recordkeeping of these expenses:  (copy and paste link):  <a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p463/ch05.html#en_US_2016_publink100034069">https://www.irs.gov/pub...>

[fostena]

Here are a couple of other answers to lodging per diem.  Both say you can only use actual cost not per diem.  No wonder I'm confused.   Most answers that I'm finding state you can only use actual receipts.

"There is no optional standard lodging amount similar to the standard meal allowance. Your allowable lodging expense deduction is your actual cost."
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p463/ch01.html#en_US_2016_publink100033790">https://www.irs.gov/pub...>
TaxGuyBill 3 months ago

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.

[DaveC1]

Thanks for your reply....I didn't see an explanation on how to use Standard Lodging rates....can you use Standard rates even if they are higher than actual?  Thanks, Dave

[DMarkM1]

You should use the actual and keep your receipts. 

[brendaboo]

HI,

Thanks for this answer.

I am continuing to see that you cannot use the standard lodging allowance as that is only for government employees, is that correct?

I understand that you can use the standard per diem for meals though.

Please clarify.

Thanks!

[xmasbaby0]

@brendaboo You have posted your question to a very old and outdated thread.   If you are a W-2 employee, job-related expenses are not deductible on a federal tax return.

W-2 employees cannot deduct job-related expenses on a federal return.  Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond.  Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.

If you live in a state that lets you deduct job-related expenses, the information will flow from your federal return  to the state return, so enter it in Federal>Deductions and Credits>Employment Expenses>Job-Related Expenses

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-credits-deductions/employees-deduct-...