The IRS recently released the per-diem travel rates for use in the remainder of 2013 and for the first four months of 2014.
For purposes of the high-low substantiation method, the per diem rates in lieu of actual substantiation by receipt are $251 for travel to any high-cost locality and $170 for travel to any other locality within the continental United States. The amount of the $251 high rate and $170 low rate that is treated as paid for meals for purposes of § 274(n) is $65 for travel to any high-cost locality and $52 for travel to any other locality.
Please let us know if you have any questions or would like our assistance in planning for these changes. DP ([email protected])
For purposes of the high-low substantiation method, the per diem rates in lieu of actual substantiation by receipt are $251 for travel to any high-cost locality and $170 for travel to any other locality within the continental United States. The amount of the $251 high rate and $170 low rate that is treated as paid for meals for purposes of § 274(n) is $65 for travel to any high-cost locality and $52 for travel to any other locality.
Please let us know if you have any questions or would like our assistance in planning for these changes. DP ([email protected])
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