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- Any subsistence (meals and/or lodging) allowance received by an employee while he/she is not in travel status is taxable subject to withholding to the employee and will be included on their W 2 form. This includes such items as meals, lodging and receptions in the official domicile or residence if the cost is reimbursed by the State.
- "Travel Status" is defined by the IRS as having lodging either the day of the meal reimbursement or the night previous to the meal reimbursement.