Per diem for traveling construction workers
Varies
Can You Write Off Per Diem for Traveling Construction Workers?
Short answer: Tax-free per diem requires a real tax home and an accountable plan; self-employed workers deduct lodging and 50% of meals instead.
Union travel pay may be taxable if you have no tax home.
Records to keep: Keep receipts, 1099s or W-2s, a mileage log, and a note of the business purpose. W-2 employees should ask about employer reimbursement.
BW-B23-00147
medium risk
Per diem for traveling construction workers
Varies
Remote Workers / Freelancers / Consultants
Travel & Meals
Write-Offs by Job
Tax-free per diem requires a real tax home and an accountable plan; self-employed workers deduct lodging and 50% of meals instead.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Tax-free per diem requires a real tax home and an accountable plan; self-employed workers deduct lodging and 50% of meals instead. Union travel pay may be taxable if you have no tax home.
Category
- Write-Offs by Job
job question
search demand 2026 b23
trades
trade vehicles