I am neither a CPA or an Attorney, but I am fairly certain that Per Diem is Non-Taxable. So is it "income"?? I am not sure that it is.

Each layover city has a dollar figure published online. (meals and incidental expenses) M&IE.. If your airline's Per Diem rate is below that amount for the layover, technically you can write off the difference.

Get an interpretation from your CPA and/or Atty..

Sorry to hear about your situation.

V/R