Over the rode truck driver and Per Diem

[booth9459]

My husband is an over the road truck driver for a company.  On his pay stubs it shows Per Diem but on his W-2 it does not.  Also, for what they give him Per Diem does not equal out to the Federal Rate before or after October 1, 2024.  I read that you can not claim Per Diem on federal taxes but can you on NYS taxes?  Also, is it allowable to claim Per Diem if it isn't shown on W-2 since this is what the government will see?  If I can how do I figure out how much I can claim since the rate they give him isn't up to the Federal Rate allowed?  

[MaryK4]

Yes, you can deduct Job Related Expenses for New York state, but it is an itemized deduction, and it is subject to the amount over 2% of your federal AGI . You will include the per diem that he received as employer reimbursement.  You can go through the section of TurboTax, and it will do the calculations and crease the needed forms.  If you have any questions as you are working on the return, please post again.