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This annual notice provides the 2016-2017 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
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.
This notice provides the 2016–2017 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home.
FY 2016 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 2016. For a full schedule of per diem rates by destination, click on any of the states below.
The highest federal per diem rate allowed and the daily limit for luxury water travel in 2023 are shown in the following table.
There is a per diem rate for combined lodging and meal costs, and a per diem rate for meal costs alone. An employer may use either per diem method for reimbursing employee travel expenses.
The IRS today released an advance copy of Notice 2016-58 as the annual notice providing the 2016-2017 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 2016-58 [PDF 27 KB] provides:
