Quote:
Originally Posted by lucky81698  Tthe amount in box 12d with the letter L (I'm talking crewmembers) is the amount your company paid for reimbursements (per diem since we are talking pilots). It has nothing to do with the M&IE rates, it is what you were paid and the amount you are paid in per diem is determined by the contract at each individual company. |
I am sorry. Don't want to start a fight, but that is not correct.
From IRS 2008 Instructions for Forms W-2 and W-3. (page 12). . .
Code L—Substantiated employee business expense
reimbursements.
Use this code only if you reimbursed
employee for employee business expenses using a per
diem or mileage allowance and the amount that you
reimbursed exceeds the amount treated as substantiated
under IRS rules. See Employee business expense
reimbursements on page 5.
Per diems may not appear on the W-2 at all if the amount is under the federal rate. My hubby's W-2 looks just like mine, with no box 12 or code L information and I know he received per diem and I sure didn't.
Per diems are tricky. Seek professional assistance.