You have training requirements every year for your job. Because of this, you may be able to receive a per diem deduction based on the following:
You must be in training for two or more consecutive days to receive per diem.
- Initial Training – as a new hire, you are eligible to receive a per diem for each day you are in training – this qualifies under the “temporary assignment” regulations.
- Recurrent / Upgrade Training – you must complete recurrent (annual) training to stay current in your job. Per Diem is allowed during Recurrent Training only when performed at a location other than your base. If you are based at ATL and attend two days of training – you are considered “at home” and no per diem deduction is allowed – even if you commute from another location and Atlanta is not your residence.