I was hoping you could tell me the IRS per diem rates starting Oct. 1, 2015. According to the IRS they are increasing. Is there a high-low rate, or do we have to use the Excel spreadsheet offered by the IRS?


The IRS released Notice 2015-63 announcing per diem changes October 1.

According to the Notice:
• Annual high-low rates are $275 high-cost localities / $185 other localities in the continental U.S. (CONUS)
• The amount treated as paid for meals is $68 high-cost localities / $57 for other localities in CONUS
• MIEs are $68 high / $57 other
• High-cost localities per diem rate is $230 (For the list of key cities/counties, see the Notice. Also note that the list of high-cost localities has changed.)
• The incidentals-only rate remains unchanged at $5 per day

Effective date of the changes is October 1, 2015.

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