IRS 2018-2019 Per Diem Rates Published

The Internal Revenue Service (IRS) has published the 2018-2019 per diem rates to use in substantiating business travel expenses for lodging, meal and incidental expenses, specifically the:

  • Special transportation industry meal and incidental expenses (M&IE) rates: $66 for travel in the continental U.S., and $71 for travel outside the continental U.S.
  • Rate for the incidental expenses only deduction: $5 per day
  • Annual high-low rates: the per diem rate for travel to any high-cost locality is $287 ($71 treated as paid for meals); for travel to any other locality in the continental U.S. the rate is $195 ($60 treated as paid for meals).
  • The federal per diem rate is $241 for specified high-cost localities. For a list of high-cost localities and other details, see IRS Notice 2018-77.

The Notice is effective for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after October 1, 2018, for travel away from home on or after October 1, 2018.