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Find the per diem rates for business travel expenses in the continental United States and abroad for 2022-2023. See the list of high-cost localities and the rules for using the high-low substantiation method.
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. Individual rates apply to about 300 non-standard areas (NSAs).
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 and incidental expenses (M&IE) rates, (2) the rate for the incidental expenses only
Per diem rates are listed by the federal government's fiscal year, which runs from October 1 to September 30. You can choose to use the rates from the 2022 fiscal year per diem tables or the rates from the 2023 fiscal year tables, but you must consistently use the same tables for all travel you are reporting on your income tax return for the year.
Find the per diem rates for lodging, meals, and incidental expenses for official travel in the US from October 2021 to September 2022. See the average and specific rates for each state and destination.
Notice 2022-44 announces the special per diem rates effective October 1, 2022, which taxpayers may use to substantiate the amount of expenses for lodging, meals, and incidental expenses when traveling away from home.
26 wrz 2022 · The IRS today released an advance version of Notice 2022-44—an annual notice providing the 2022-2023 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home.
