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Per Diem Rates from IRS Publication 1542

(For Travel Within the Continental United States)

Localities Eligible for $204 ($42 M&IE) Per Diem Amount Under the
High-Low Substantiation Method - all others are $125 ($35 M&IE)

Maximum Federal Per Diem Rates by Location and Season
(use these when greater than the High-Low Method above)

This is provided as a public service by RMP Consulting Partners LLC. Use these links for either the High/Low method or the specific listing method. You can also look up specific listings (only) under the Official Per Diem site which includes this convenient spreadsheet you can download. Don't forget to compare with the High/Low method above and use the best rate of the two for each trip.

Remember that per diem means "per day" and is to be calculated for each day away from home on business, not just days worked, and not calculated by the hour. Therefore, the total per diem, like some other travel expenses, cannot be known until after the trip. We are the only consulting firm that we're sure calculates per diems correctly and allocates the maximum legal portion of payments to consultants as per diem. Note that M&IE, which consists of $2 for Incidental Expenses and the rest for Meals, is only 50% deductible. Here's more detailed information on per diems, including why your own corporation cannot use per diems.


Our web site is being renovated in stages. This page has not yet been upgraded.
Home - Success Stories - People - Opportunities - Benefits - Fees and Commissions - Payroll Taxes - Contact Us - About Us - News - Copyrights - Disclaimer - Reality - Independent Contractors - §1706 - 20 Questions - Umbrellas - FAQ's - Per Diems - Other Links

This page was last updated Friday, 05-Mar-2010 03:53:34 SGT