A payment to an employee under an account expense reimbursement allowance that is : Paid for business expenses the employer reasonably anticipates will be incurred by an employee for travel away from home for: Meals&Incidental Expenses • Per Diem is paid instead of reimbursing actual meals and incidental expenses: No receipts required. • All amounts paid under an accountable plan are: Tax free, are not reported on Form W-2 and are not subject to income or employment taxes. • A driver must be “off duty” to collect Per Diem and confirm their HOS-log daily. • A driver will not be awarded a per diem for days where their HOS-log was not confirmed. • Anyone who travels out of town overnight for work is allowed to claim Per Diem. • A driver must be performing services for the employer. • A driver must be working away from home for at least 12 hours. This refers to the day a driver starts and ends their travel. • Within a reasonable amount of time the employer / driver must substantiate “Time, Date, and Place”, business connection and purpose of travel. • Per Diem is automatically awarded only after a driver confirms their DOT HOS-log where substantiation is captured and filed daily. • Your employer has established the following per diem rates: • A driver who is out of town overnight may receive one $66 meals & incidental expense reimbursement each calendar day while traveling. • A driver must depart for an overnight trip before 12 o’clock noon to receive a Per Diem on the day he leaves his tax home. • IRS-required “Time, Date and Place” substantiation is retained and accessible to a driver for 7 years. • Company drivers cannot claim Per Diem for a day on their own Form 1040, Schedule A if they already received an employer-provided reimbursement for the same day. • I understand that the projected financial and tax benefits contained in the training material are for demonstration purposes only and are not guaranteed.