Are per diem reimbursements wages subject to FIT, FITW, FICA, and FUTA?
A. Per diem reimbursements for travel are not wages—if the travel is properly substantiated (for time, place and business purpose) and the amount does not exceed the maximum federal rates for the location of travel. Room tax above the federal rate may be reimbursed separately and is nontaxable if receipts are provided.
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- Are per diem reimbursements wages subject to FIT, FITW, FICA, and FUTA?
