The report must include: • The business purpose of the trip, • The date and place of the trip, and • Receipts for lodging (if using the meals-only per diem rate). The employee must file the expense report with the employer within a reasonable period of time (60 days).

Under IRS "Accountable Plan" rules in 2026, the specific receipt requirements for per diem depend on the type of expense. For Meals and Incidental Expenses (M&IE), the IRS generally does not require receipts if the employer uses the standard federal per diem rate to reimburse the employee. This is the primary benefit of the per diem system—it simplifies bookkeeping by providing a fixed daily allowance. However, for Lodging, the IRS strictly requires a receipt regardless of the amount. You must be able to prove that you actually stayed in a hotel and show the dates and location. Additionally, for any other miscellaneous business expenses outside of the per diem (like a $100 client dinner or supplies), the IRS requires a receipt for anything over $75. It is a grounded peer tip that many employers have stricter policies than the IRS and may require receipts for every cent spent to prevent fraud. To stay supportive of your own records, always keep a digital folder of your lodging receipts and a log of your travel dates and business purpose, as these are the first things requested during an audit.