Per Diem Expense Report Template: Templates and Setup
A per diem expense report template multiplies eligible units by an entered policy rate, while keeping its source, date and approval separate from actual-cost reimbursement.
Per Diem: public sample
Fields from the original workbook. Filled rows are fictional examples; blank fields are for your records.
Reporting amounts use USD in this worked example. Dates use YYYY-MM-DD.
| Trip ID | Cost type | Eligible units | Policy rate | Rate source URL | Rate check date | Allowance | Actual cost separately | Approval |
|---|---|---|---|---|---|---|---|---|
| TR001 | Meals | 2 | 50 | Fictional policy example, not an official rate | 2026-01-01 | Calculated in workbook | Not entered | Review |
On this page7
Use the Per Diem tab only after the business identifies the applicable policy and eligible units. Enter the rate and its source rather than assuming a government rate applies. Keep allowances separate from actual costs for the same covered item. The multiplication is simple; eligibility, locality, dates and policy decisions require their own evidence. This file does not calculate tax deductions.
Preview the per diem expense report template
| Field | What it records |
|---|---|
| Trip ID and cost type | The trip and item covered by the allowance |
| Eligible units | The quantity accepted under the policy |
| Policy rate | Entered amount for one eligible unit |
| Source URL and check date | Where the rate came from and when it was checked |
| Allowance | Eligible units multiplied by the entered rate |
| Actual costs | Separate information for items using actual repayment |
| Approval | The business's recorded decision |
Scroll for more →
The fictional example uses two units and an entered rate of 50. The result is 100. That rate is a made-up arithmetic input, not an official allowance or a promise of repayment. Replace it with the policy-supported rate before any real use.
Find the applicable rate and dates
GSA publishes federal per-diem references by place and fiscal year. Those references are not a universal private-employer entitlement. Record the source that the business actually uses. Check that the dates and locality match the trip rather than selecting the first rate that appears in a search result.
Keep the rate check date and a short source description. If the source changes later, those details explain the earlier report. The file does not fetch a current rate or infer eligibility from a destination name. Missing inputs stay unresolved until supplied.
Separate allowances from actual costs
A trip can use different methods for different cost types. Make the method visible for each one. Do not add an allowance and repayment of actual costs for the same covered item simply because both amounts are entered in nearby columns.
For example, a meals allowance and a meal receipt are not automatically two amounts to repay. The business's policy determines how the record is handled. Keep the source documents and the decision, then include only the accepted amount in the expense report's approved total.
Review and export the trip record
Check trip ID, eligible units, rate, source and date. Compare the allowance calculation to the approved report line. Record an exception when an input is unclear. A calculated amount is not the same as an approval or a payment.
Keep a reviewed copy with the trip evidence. Use the report ID to connect any advance or settlement. If you print the report, label manual totals and keep the source reference readable. Do not let a tidy total hide an unanswered policy question.
FAQ: per diem reports
Does the file provide current rates?
No. You enter the rate used by the business and retain its source and check date. The file multiplies the accepted units by that entered amount. Look up the applicable place and period through the relevant policy source. A government reference does not by itself establish what a private employer owes.
Is the worked rate official?
No. The worked file uses a fictional amount solely to show the multiplication. Its two units at 50 produce 100. The example is not a current rate, tax limit or policy recommendation. Use a separately supported rate and record why it applies to the actual trip and cost type.
Can actual meal costs be added too?
Keep the cost method clear for each item. Do not automatically add an allowance and repayment of actual costs for the same covered expense. Follow the business's policy and keep the supporting decision. The template records the chosen inputs and calculation; it does not decide eligibility or permit double repayment.
Does the allowance determine tax treatment?
No. The calculation records an entered allowance under a stated policy. Tax treatment depends on the relevant rules and facts. Keep the trip, purpose, source and approval evidence for that separate review. The linked official travel publication is a reference for recordkeeping, not a claim that every entered amount is deductible.
Sources and checks
Checked 15 October 2026. The examples are fictional and the arithmetic is original.
- IRS records: Business recordkeeping and supporting documents.
- Excel SUMIFS: Official multiple-criteria sum syntax.
- Sheets SUMIFS: Official Sheets multiple-criteria sum syntax.
- IRS books: Publication 583, December 2024 edition, Recordkeeping System section.
- IRS vehicle and travel: Publication 463, 2025 edition, travel and vehicle records.
- GSA: Federal per-diem locality and fiscal-year reference.
Related records and guides
Verdict on the per diem expense report template
Use the per diem expense report template after establishing the applicable policy. Keep rate evidence and eligible units visible, and avoid adding incompatible cost methods for the same item.
Keep the worked file beside your records
Compare the fictional example with the blank fields before starting.