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The IRS has created a page on IRS.gov for information about Publication 1542, at www. irs.gov/pub1542. Information about any future develop-ments affecting Publication 1542 (such as legislation en-acted after we release it) will be posted on that page. Introduction This publication is for employers who pay a per diem
Learn what per diem is, how to use it for employee travel expenses, and how to report it for tax purposes. Find the federal per diem rates for all continental U.S. areas in Publication 1542.
This publication contains the federal per diem rates for lodging and meals and incidental expenses for business travel within the continental United States on or after April 1, 1996. It also lists the localities eligible for $152 per diem amount under the high-low substantiation method and the standard mileage rate for travel.
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.
8 sty 2024 · Learn how to use Publication 1542 per diem rates to cover business-related traveling expenses for employees. Find out the current, past and upcoming rates, how to calculate per diem pay and the rules and regulations for per diem pay.
The updated rates for the regular per diem method are listed by location in Publication 1542. The standard rate for locations not listed remains at $109, with $39 attributable to meals for purposes of IRC § 274(n).
You can also find it in IRS Publication 1542. Foreign travel rates. The U.S. State Department sets the rates for foreign travel and can be found at state.gov .
