Where would I find this documentation of per diem allowances for business traveling?

Follow

The General Services Administration posts regionally adjusted per diem rates for the continental U.S. on the GSA website.

The IRS also publishes per diem rates in IRS publication 1542.

As changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), the IRS incorporates the changes into Publication 1542. A “What’s Hot” article on the IRS website is supposed to alert you to which locations have updated rates. You should find new rates in Table 4 of the revised publication. To reach the “What’s Hot” articles, go to www.irs.gov/formspubs; click on What’s Hot in Tax Forms, Pubs, and Other Tax Products; then click on the link provided under "Changes to Our Current Tax Products," or just go to www.irs.gov/formspubs/article/0,,id=109875,00.html and scroll down (this URL is subject to change).

These links provide a starting point/guide. They provide rates by city for lodging and separately for meals and incidental expenses.

For outside the continental U.S. see the Department of Defense page: www.dtic.mil/perdiem/pdrates.html

For foreign per diem rates, see the Department of State's page.

Have more questions? Submit a request

Comments