Reporting Employee Daily Meals Expense Compensation

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Per IRS Publication 5137 – Fringe Benefit Guide, reimbursements received by an employee who travels on business outside of the area of his/her tax home (defined in IRS Publication 5137) may be excludable from wages. Qualifying expenses for travel are excludable if they are incurred for temporary travel on business away from the general area of the employee’s tax home. To be excludable as reimbursements, the travel must be temporary and be substantially longer than an ordinary day's work, requiring an overnight stay or substantial sleep or rest.

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