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Level 1
March 24, 2023
Question

I have a client that worked for a company that completed work for FEMA , in Maryland, and Kentucky.....He lives in KY. He had to pay his own food expenses,

  • March 24, 2023
  • 2 replies
  • 19 views
while he was out of town.  He did not save any receipts for food. Can he take food expenses off his taxes?  Does he have to file a federal income tax for the FEMA jobs?
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2 replies

George4Tacks
Level 15
March 24, 2023

Maybe for the state. See IRS Form 2106 https://www.irs.gov/pub/irs-pdf/i2106.pdf

There are per diem rates for each locale. 

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qbteachmt
Level 15
March 25, 2023

Does the employer have "an accountable plan" whereby he has proven when he was out of town overnight on their business? If so, they can pay him meal per diem. Read about Accountable Plans per the IRS. He doesn't need receipts for that very reason that it is based on location, time gone, and an allowance factor.

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