Publication 1542 - Per Diem Rates (For Travel Within The Continental United States)
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41Contents
Department of the Treasury
Internal Revenue Service
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Table 1. Localities Eligible for $204 ($42
Publication 1542
M&IE) Per Diem Amount Under the
High-Low Substantiation Method (Effective
(Rev. February 2003)
October 1, 2001 – September 30, 2002) . . . . .
2
Cat. No. 12684I
Table 2. Localities Eligible for $204 ($45
Per Diem
M&IE) Per Diem Amount Under the
High-Low Substantiation Method (Effective
October 1, 2002 – September 30, 2003) . . . . .
4
Rates
Table 3. Maximum Federal Per Diem Rates
(Effective October 1, 2001 – September 30,
2002) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
(For Travel Within the
Table 4. Maximum Federal Per Diem Rates
Continental United
(Effective October 1, 2002 – September 30,
2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
States)
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 41
Introduction
This publication is for employers who pay a per diem
allowance to employees for business travel away from
home within the continental United States (CONUS), on or
after October 1, 2001, and before January 1, 2004. It gives
the maximum per diem rate you can use without treating
part of the per diem allowance as wages for tax purposes.
For a detailed discussion on the tax treatment of a per diem
allowance, see chapter 13 of Publication 535, Business
Expenses, or Revenue Procedure 2002 –63, 2002 –41
I.R.B. 691.
High-low method. The first two tables in this publication
list the localities that are treated under the high-low sub-
stantiation method as high-cost localities for all or part of
the year as shown in column 4. Table 1 lists the localities
that are eligible for $204 ($42 meals and incidental ex-
penses (M&IE)) per diem, effective October 1, 2001.
Table 2 lists the localities that are eligible for $204 ($45
M&IE) per diem, effective October 1, 2002. All other
localities within CONUS are eligible for $125 per diem
under the high-low method. The M&IE allowance is $34 for
travel on or after October 1, 2001; the allowance is $35 for
travel on or after October 1, 2002.
Regular federal per diem rate method. Tables 3 and 4
give the regular federal per diem rates published in the
Federal Register by the General Services Administration
(GSA). Both tables include the separate rate for meals and
incidental expenses (M&IE) for each locality. The rates
listed in Table 3 are effective October 1, 2001; those in
Table 4 are effective October 1, 2002. The standard rate
for all locations within CONUS not specifically listed in
Tables 3 and 4 is $85 ($55 for lodging and $30 for M&IE). A
federal agency can ask GSA to review the per diem rate in
a particular locality. The review process is described in
footnote 5 of Tables 3 and 4.
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