crawfcar
Jan 18, 2011, 11:09 AM
Is per diem added to independent contractors service payment
Just Looking
Jan 18, 2011, 06:06 PM
It depends on whether the independent adequately accounted the per diem expenses. If he didn't, you add them to his payments. If he did, you do not report the amounts. You can read more about this subject on the IRS website link below.
Publication 463 (2009), Travel, Entertainment, Gift, and Car Expenses (http://www.irs.gov/publications/p463/ch06.html#en_US_publink100034152)