Using Per-diem when visiting rentals

Greetings Mark and Matt

I have learned so much from your podcasts and Real Estate Tax Summit

I have rental property LLC with partners (children and spouse) and a couple rentals in LLC, manager managed owned by my Trust.
I am also a real estate professional as managing these is my full time work.

You have mentioned the GSA per diem option on previous shows. Can you please clarify the following:
1). If I chose to use GSA per diem rates I do NOT need to provide any receipts for lodging, food and incidentals; therefore if I am missing receipts; but, I tracked my travel dates this is a good alternative.

2). The per diem does NOT include travel (airfare or mileage)

  1. If my spouse and children are partners in my LLC for rentals do we EACH get the per diem amount if we all travel to the properties?

4). Lastly, is there a difference in the end result on my taxes?
For example in 2023 hotels will be 100% deductible and dinning will be 50% deductible. If I use per diem is it 100% deductible or some different amount?

Thank you!
Sharyl

Covered on today’s show. 12/15/22. Thanks for the post! Please share and give us a 5 Star on your favorite portal if you would. Thanks again and please continue to listen. Mark.