When reimbursing business travel meals using the Federal high-low method, what costs other than meals would be covered by the meals & incidental per diem rate? What is meant by by "incidental"?

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According to IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses, Chapter 1- Travel, "incidental expenses" are defined as:

  • Fees and tips given to porters, baggage carriers, bellhops, hotel maids, stewards or stewardesses and others on ships, and hotel servants in foreign countries,

  • Transportation between places of lodging or business and places where meals are taken, if suitable meals can be obtained at the temporary duty site, and

  • Mailing costs associated with filing travel vouchers and payment of employer-sponsored charge card billings.

Incidental expenses do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, or the costs of telegrams or telephone calls.

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