IRS 2023-2024 Special Per Diem Rates
2023-2024 Special Per Diem Rates
This annual notice provides the 2023-2024 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
deduction, and (3) the rates and list of high-cost localities for purposes of the high-low
substantiation method.
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