Tax Resources for Accountants and Small Businesses (U.S.)
Truck driver per diem in the United States follows special IRS rules for the transportation industry. If you drive away from your tax home and need sleep or rest, you may qualify to use...
Last updated by a CPA in March 2026. When an employee travels away from the office and incurs expenses, the company should reimburse them. Whether travelling across the world or just driving their car...
IRS Special Per Diem Rates for 2025–2026 The IRS special per diem rates for 2025–2026 determine the daily allowance for business travel expenses including lodging, meals, and incidental expenses. These rates are used by...
2023-2024 Special Per Diem Rates This annual notice provides the 2023-2024 special per diem rates for taxpayers touse in substantiating the amount of ordinary and necessary business expenses incurredwhile traveling away from home, specifically...
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, §§ 62, 67, 162, 267, 274; 1.62-2, 1.162-17, 1.267(a)-1, 1.274-5, 1.274-5T.) Rev. Proc....
2019-2020 Special Per Diem Rates – Business Travel Per Diem Rates Notice 2019-55 SECTION 1. PURPOSE This annual notice provides the 2019-2020 special per diem rates for taxpayers to use in substantiating the amount...
Fiscal Year 2012 Maximum Per Diem Reimbursement Rates New per diem reimbursement rates for federal travelers for Fiscal Year 2012 go into effect October 1st 2011. FY 2012 Per Diem Rates (Excel file, 124k)...
For employers who pay a per diem allowance to employees for business travel away from home Per Diem Rate Tables More from IRS Publication 1542: How To Use Per Diem Rate Tables This...
General Services Administration: Meals and Incidental Expenses ( M&IE) Breakdown Section 301-11.18 of the Federal Travel Regulation Per Diem Rates (CONUS Rates) Department of State: Foreign Per Diem rates are established monthly by the...