The per diem method can be used by employers, employees and self-employed individuals. Self-employed individuals and employees can only use the per diem method for meal and incidental expenses, not lodging. The per diem rates for travel can be found at

How do you use per diem for self employed?

If you are a sole proprietor / self employed, you can only use the Per Diem rate for meals and incidental expenses. You cannot use the Per Diem rate to deduct your lodging expenses, however, you can still deduct your legitimate business lodging expenses using the actual method.

How much does a federal contractor get per diem?

For other localities within the Continental United States (CONUS), the per diem rate is $189 with $57 going toward meals. Federal per diem rates change based on the locality the contractor is sent to. The U.S. General Services Administration publishes the rates.

What is a per diem and what does it mean?

In the context of income taxes (warning legal description coming), a per diem is a geographic-specific, daily rate at which an employer can reimburse employees for travel expenses (lodging & meals/entertainment) without triggering a tax liability to the employee IF (big IF) certain conditions are met.

Is there a per diem rate for international travel?

For international travel, the U.S. Department of State establishes per diem rates for all foreign areas, including a maximum rate for lodging and a rate for meals & incidentals. An employer can use a per diem rate to reimburse employees for combined lodging and meal costs, or for meal costs alone.

Can you deduct hotel per diem for independent contractors?

If you are an independent contractor, you can deduct the actual lodging expense but can’t use per diem. More on that below. Fares for taxis and Uber or similar types of transportation between the airport or train station and your hotel, the hotel and the work location, and from one customer to another, or from one place of business to another.