I travel for business and I have a question about per diem tax. How do I claim a per diem tax deduction for business travel if I wasn’t reimbursed by my employer?

As an employee, you may qualify for a per diem tax deduction by using the per diem rates to determine your lodging, meal, and incidental expenses. To find per diem rates, visit www.gsa.gov. Report your per diem tax amounts on Form 2106.

You don’t need to keep a record of your actual costs. However, you should keep a record to prove the time, place, and business purpose of your travel.

Claim unreimbursed employee business expenses on Form 2106. You must have enough expenses to be able to itemize. To find other expenses you can itemize, see the instructions for Form 2106 at www.irs.gov.