my sister works as a TSA screener at the airport. Now they send her out to different states doing the same thing Transportation Security Administration. Gets free room and board so much money for food plus per diem. She made about 14000.00 in per diem and 38000.00 in groos wages. Now does she have to claim the per diem on her federal taxes. She lives in Tennessee. She makes different amounts of per diem per state. Thank You Judy

My husband was laid off from GM for different periods of time he collected sub pay and unemployment. Where do we add the sub pay on federal taxes. Is that in box 1 as wages or on line 7 as sub pay. Confused. Thank You Judy again

Normally, per diem paid under a federal program is tax-free.

GM should include the sub pay on his W-2. The unemployment compensation is reported on Line 21 of Form 1040.