Originally Posted by
hummingbear
What information does the per diem report provide?
It provides a month by month report of the per diem you received during the previous year and the IRS allowed per diem rate. You can deduct a portion of the difference between what was allowed by the IRS vs what you actually received. Turbo Tax will walk you through it.
It's not a huge difference domestically, but the IRS allowed rate for international cities is much higher than what the UPA provides for and can yield pretty significant deductions.