I live in Wisconsin and have been working on a construction project in Wyoming for the past 9 months. We get per diem for the days worked. We get $110 per day from our company. The Conus table rate for this county is $149 per day. Can I claim the difference between what we get and what the Conus table allows ($39)? Also, can I claim the days that I did not work but am still here such as weekends ($149)?

Assuming the job is temporary, you can deduct your daily living costs on Form 2106, then as an itemized deduction after exceeding the 2% AGI floor.

If the per diem you are being paid is taxed as income, then you use the M&IE rate in IRS Pub 1542 and what you ACTUALLY paid for rent, utilities and local transportation costs.

If the per diem is NOT taxed, you have to claim it on Form 2106 to offset your costs.

If you need professional help filing this return, contact me at [email protected].