The average amount the company paid to the drivers under the per diem plan for the years in question was less than the federal meals and incidental expense
In October, the IRS provided an optional method by which employees and self-employed individuals may compute the amounts deemed paid or incurred for business meals and incidental expenses
for which they are not reimbursed.
org/IRSreimbursement, provides rules (or employees who are reimbursed for lodging, meals and incidental expenses
, or meals and incidental expenses
only, while traveling away from home, to substantiate the expenses by per diem allowance rather than actual expenses.
For reimbursement of their lodging, meals and incidental expenses
(M&IE) at the site ("travel expenses"), W paid an hourly amount to those employees who lived more than 100 miles away from the site, in addition to their hourly wage.