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This annual notice provides the 2022-2023 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred
You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. You can also use it to figure your meal expenses when you travel for qualifying educational purposes.
This annual notice provides the 2021- 2022 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
Notice 2022-44 is effective for per diem allowances for lodging, meal and incidental expenses—or for meal and incidental expenses only—that are paid to any employee on or after October 1, 2022, for travel away from home on or after October 1, 2022.
In Notice 2022-44, the IRS released the per diem reimbursement rates that will apply effective October 1, 2022 (or, optionally, January 1, 2023). The per diem reimbursement rate for high-cost areas increases from $296 to $297 and from $202 to $204 for low-cost areas.
7 wrz 2021 · Learn how to use per diem rates, or daily allowances for lodging and meals, for business trips. Find out the new rates for high-cost and low-cost localities, and the rules and tips for using them.
25 wrz 2022 · The notice is effective for any per diem allowance paid for lodging, meal, and incidental expenses after October 1, 2022, the beginning of the U.S. Government’s fiscal year. Rev. Proc. 2019-48 provides further rules and explanation to the per diem methods, and the specific rates are indexed annually by a notice.
