prorated per diem for out-of- town

[Gretel]

Somehow my mind stays confused on this issue. Issue being first and last day of travel. What is correct or is it a choice? ...maybe another choice available?

1. prorate in intervals of 6 hours, f.e. if leaving home before 6am - full per diem, if leaving home after 6am - 3/4 of per diem
2. take 50% of per diem for first and last day, don't worry about times
3. ???

Any practical inside is appreciated.

[Kram BergGold]

IRS way

I learned this from an IRS examiner. You leave on the first and return on the fifth. So it is a 5 day trip Day 1 and 5 you take 75% of the per diem. So a $71 per diem is $106.50. Days 2, 3, 4 you get 100% of the per diem.