I have a question about the use of US Dept. of State foreign per Diem for M&I expenses for my own use while on business abroad. (Foreign per diems from the Dept. of State website) I own 90% of the stock in a California C corp, and am the only employee. (The IRS considers me a personal services corporation). According to author Wayne M. Davies writing at (http://www.howtoadvice.com/WithoutReceipt) - bottom of page, I cannot use the per diem schedule as an employee working for my own personal services C-corporation. Is that so or is he mistaken? I have gotten contradictory information (from experts, CPA's and the IRS "experts") about this topic, and am truly confused.. I Hope someone who knows this topic can shed some light on this for me without equivocation. Thanks in advance :)

I believe there ARE special rules if you are the majority owner of the corporation for which you work. You will have to claim your actual daily expenses as proven by receipts.

Sorry!