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31 maj 2024 · Per diem rates. GSA establishes the rates that federal agencies use to reimburse their employees for lodging and meals and incidental expenses incurred while on official travel within the continental United States (CONUS). A standard rate applies to most of CONUS.
- Per Diem Files
Vendor support center Research the federal market, report...
- M&IE Breakdown
M&IE breakdowns The meals and incidental expense (M&IE)...
- Factors Influencing Lodging Rates
Factors influencing lodging rates Introduction....
- Per Diem Contacts
Per diem contacts We establish the per diem reimbursement...
- Fire Safe Hotels
In setting federal lodging per diem rates, GSA is required...
- FY 2024 Per Diem Highlights
Federal per diem rates consist of a maximum lodging...
- FAQ
It is the traveler’s responsibility to know the federal per...
- Per Diem Boundaries
How does GSA set boundary lines for where per diem rates...
- Per Diem Files
FY 2020 General Rates: Print Average Per-Diems Table. The per diem rates shown here are averages of all of the per diem rates within each state as of January 2020. For a full schedule of per diem rates by destination, click on any of the states below.
This annual notice provides the 2020-2021 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry meal and incidental expenses (M&IE) rates, (2) the rate for the incidental
16 lis 2021 · WASHINGTON — The Internal Revenue Service today issued Notice 2021-63 PDF to make clear how the temporary 100% business deduction for food or beverages from restaurants applies to taxpayers properly applying the rules of Revenue Procedure 2019-48 PDF for using per diem rates.
The per diem rates in lieu of the rates described in Notice 2020-71 (the meal and incidental expenses only substantiation method) are $74 for travel to any high-cost locality and $64 for travel to any other locality within CONUS.
On Friday, the IRS provided the 2020–2021 special per-diem rates, including the transportation industry meal and incidental expenses rates, the rate for the incidental-expenses-only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method.
The IRS today released an advance copy of Notice 2020-71—an annual notice providing the 2020-2021 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. Notice 2020-71 [PDF 48 KB] provides:
