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- As of October 1, 2023, the special meals and incidental expenses (M&IE) per diem rates for taxpayers in the transportation industry are $69 for any locality of travel in the continental United States (CONUS) and $74 for any locality of travel outside the continental United States (OCONUS).
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May 3, 2024 · Per diem rates. Rates are set by fiscal year, effective Oct. 1 each year. Find current rates in the continental United States, or CONUS rates, by searching below with city and state or ZIP code, or by clicking on the map, or use the new per diem tool to calculate trip allowances.
- M&IE Breakdown
M&IE breakdowns The meals and incidental expense (M&IE)...
- FY 2023 Per Diem Rates for District of Columbia
Use this table to find the following information for federal...
- FAQ
The Federal Travel Regulation (FTR) 301-11.300 through 306...
- Factors Influencing Lodging Rates
Since fiscal year 2005, lodging per diem rates have been...
- FY 2024 Per Diem Highlights
Most of CONUS (approximately 2,600 counties) is covered by...
- Per Diem Files
Per diem files Per diem rates; Meals & incidental expenses...
- M&IE Breakdown
- Travel. If you temporarily travel away from your tax home, you can use this chapter to determine if you have deductible travel expenses. This chapter discusses
- Meals and Entertainment. You can no longer take a deduction for any expense related to activities generally considered entertainment, amusement, or recreation.
- Gifts. If you give gifts in the course of your trade or business, you may be able to deduct all or part of the cost. This chapter explains the limits and rules for deducting the costs of gifts.
- Transportation. This chapter discusses expenses you can deduct for business transportation when you aren’t traveling away from home, as defined in chapter 1.
Feb 7, 2024 · This deduction is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls.
Foreign Per Diem Rates by Location DSSR 925. You may use the dropdown box below to select a country. Entering the first letter of the country name will jump to that portion of the listing. Clicking "Go" will display Per Diem data for all locations within the country selected.
Nov 26, 2019 · WASHINGTON — The Internal Revenue Service today issued guidance for business travelers, updated to include changes resulting from the Tax Cuts and Jobs Act (TCJA). Revenue Procedure 2019-48 PDF , posted today on IRS.gov, updates the rules for using per diem rates to substantiate the amount of ordinary and necessary business expenses paid or ...
Sep 26, 2022 · The annual update includes the per diem rate under the high-low substantiation method for travel within the continental United States (CONUS), which for non-high-cost localities will be $204. The rate for travel to high-cost localities within CONUS, which are listed in the notice, is $297.
Sep 3, 2021 · By Paul Bonner. September 3, 2021. TOPICS. The IRS issued its annual update Friday of special per-diem rates for substantiating ordinary and necessary business expenses incurred while traveling away from home ( Notice 2021-52 ). The new rates are in effect from Oct. 1, 2021, to Sept. 30, 2022.
