If your per deim is not on your W-2, do you have to claim it as income on your taxes?

Do you have any amount in box 12 with code L?

No, we usually claim the deduction for the meals on our itemized taxes. This year they put the per deim separately on the pay stub but it is not on the w-2

If you are getting non-taxable per diem, then you must factor that per diem onto your Form 2106 when you make the deductions for the meals.

Claimimg the meals without factoring in the per diem is tax fraud.