Does per diem have to be claimed as income?

I have a sole proprietor LLC and I receive 1099's for my wages. The per diem pay is not included on the 1099's. Do I have to show the per diem as income on my taxes?

When is this quicky guy going to be banned, for linking to a service that is patently illegal?!?!?

no it doesnt have to be claimed, its considered a remeimbusment for business expenses incurred. If you didnt receive per diem, then you would actually be able to claim a deduction for unreimbursed job expenses.

nice point there Eriol

thanks eriol, i have also been meaning to ask this one, good thing i found this thread first... :p