My husband works for a trucking company. He is a cross country truck driver. The company switched the way they pay their drivers in Jan. 09. They require the drivers to pay a per diem out of their own pay. The company does not pay the per diem the drivers do. On his W-2 in box 14 they have the amount he has paid in per diem. Is this taxable income?

Amount in box 14 is for your information. It is not taxable. If you are eligible for per diem deduction, take deduction on schedule A (Form 1040) as employee business expenses. You can deduct the expenses that are more than 2% of your adjusted gross income (Form 1040, line 38).