When an employee travels, individual meal expenses will be reimbursed via the meal and incidentals per diem. Per diem applies to 1-day and multi-day travel. In an expense report an itinerary is created in Travel Allowances. The itinerary is used to automatically calculate the maximum allowable amount of per diem for the day. A Fixed Meal expense entry is created in the Expense List for the per diem amount. The per diem amount reimbursed to the employee is taxable income. As with any reimbursement request, a lesser amount may be claimed at the traveler's request. Meal receipts are not required to support the claim for full- or partial-day per diem.