Tax Law (Questions About Taxes)/per diem rates


QUESTION: my husband works for a drilling company. he travels to another state to work and they give him lodging. i have been told by several people that there is a per diem rate that you can use on your taxes instead of having to save all of the receipts for food and such. just wondering if this is true and if so what is the rate. he works in North Dakota and we live in Arkansas. also we have to pay for all travel expenses.

ANSWER: Mikki,

Yes, there is a per diem rate that he may use.  It applies to meals, but not lodging.  The rate varies, depending on what city and state is is working in. You can find those at  Use the last colum "Meals and Incidental Expenses."

Hope this helps.

John Stancil, CPA

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QUESTION: does this get put under itemized or is there another place for it, ans still take the standard deduction?


You will have to complete Form 2106, then transfer that amount to Schedule A, as a miscellaneous itemized deduction, line 21.  You can only deduct the costs that exceed 2% of your adjusted income and you must have enough total deductions to itemize.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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