The IRS used to publish Pub 1542, and update it annually each October, listing the various per diem rates for travel in the CONUS. That publication was discontinued effective in 2012. The per diem rates may now be found on the following GSA web site:
This site is better and easier to use, IMO, than Pub 1542 was. You just enter the location of the trip, click "Search," and the rates for that city, state or even ZIP code are displayed.
Each year's per diem rates cover the federal fiscal year from October 1st to September 30th but can change at other times as changing costs may require. There is a separate column for the M&IE rate for each location. The basic M&IE rate for the 12 months starting October 1, 2012 is unchanged at $46 per day, but there are six M&IE rates altogether, ranging in $5 increments from $46 to $71. Since per diem rates are based on the location where the business traveler goes, not where he lives/starts, two or more rates may apply for a single multi-day, multiple-destination trip.
This site is better and easier to use, IMO, than Pub 1542 was. You just enter the location of the trip, click "Search," and the rates for that city, state or even ZIP code are displayed.
Each year's per diem rates cover the federal fiscal year from October 1st to September 30th but can change at other times as changing costs may require. There is a separate column for the M&IE rate for each location. The basic M&IE rate for the 12 months starting October 1, 2012 is unchanged at $46 per day, but there are six M&IE rates altogether, ranging in $5 increments from $46 to $71. Since per diem rates are based on the location where the business traveler goes, not where he lives/starts, two or more rates may apply for a single multi-day, multiple-destination trip.
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