RE:Getsinyourblood+add on questions

per diem add on questions to posters question.still editing.
I want to use ball park figures for an example.

Lets just say I am out 150 days a year. (80% of $59 for 100 days for full days and 75% of $59 for partial days for 50 days)

Per Diem allowance equals $6932.50.

Ok, lets say gross wages are $50,000.

On the tax return:
$50,000 minus $6200 (standard deduction) minus $6932 (Per Diem Allowance) equals $36,868 Adjusted Gross Income.

So I will pay taxes on $36,868 and that is how you get the tax brake for Per Diem? Is this correct in ball park terms?
ok so my questions are these two options

• Accountable Plan: a plan where the employee is required to adequately account for any expenses that were used on his or her business trip. Any money issued by the employer that was not spent or cannot be accounted for is required to be repaid back to them. If you spent the entire Per Diem and you use your own funds to account for business expenses, then the amount that you personally spent will be reported on Form 2106.
• Non-Accountable Plan: a plan where the employee is not required to provide proof of expenses that were used. The employer will issue the Per Diem amount to the employee. If the entire Per Diem was not used, then the employee may keep the remaining portion. If the employee used more than the Per Diem allowance, then the remaining portion can be deducted on Form 2106. The employer will report the total in box 1 as wages on the Form W-2 if there is any reimbursement or other expense allowance paid to the taxpayer.

my employer automatically deducted it i have not used per diem in any way but they took out 4,7k well my pay stub says -4,7k under the per diem catagory so my next question is this. will i get the 4,7k back from it? its a deduction right so is it federal3,7k+4,7kper diem= return?
thank you.