Publication 1542 Per Diem Rates (For Travel Within The Continental United States)
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22Contents
Department of the Treasury
Internal Revenue Service
Introduction ........................................................
1
Table 1. Localities Eligible for $201 ($42
Publication 1542
M&IE) Per Diem Amount Under the
(Rev. April 2000)
High-Low Substantiation Method ..............
2
Cat. No. 12684I
Table 2. Maximum Federal Per Diem Rates ....
4
Per Diem
How To Get More Information ..........................
21
Rates
Introduction
This publication is for employers who pay a per diem
(For Travel Within the
allowance to employees for business travel away from
home on or after January 1, 2000, within the continental
Continental United
United States (CONUS).
It gives the maximum per
diem rate you can use without treating part of the per
States)
diem allowance as wages for tax purposes. For a de-
tailed discussion on the tax treatment of a per diem
allowance, see chapter 16 of Publication 535, Business
Expenses, or Revenue Procedure 2000–9, 2000–2
I.R.B. 1.
High-low method. Table 1, Localities Eligible for $201
($42 M&IE) Per Diem Amount Under the High-Low
Substantiation Method lists the localities that are treated
under that method as high cost localities for 2000 or the
part of the year shown in column 4. Table 1 is on pages
2 and 3. All other localities within CONUS are eligible
for $124 ($34 meals and incidental expenses (M&IE))
per diem under the high-low method.
Regular federal per diem rate method.
Table 2,
Maximum Federal Per Diem Rates, gives the regular
federal per diem rate, including the separate rate for
meals and incidental expenses (M&IE) for each locality.
Table 2 begins on page 4. The standard rate for all
locations within CONUS not specifically listed in Table
2 is $85 ($55 for lodging and $30 for M&IE). A federal
agency can ask the General Services Administration to
review the per diem rate in a particular locality. The
process is described in footnote 4 of the table.
Travel outside CONUS. The federal per diem rates
for localities outside CONUS, including Alaska, Hawaii,
Puerto Rico, the Northern Mariana Islands, U.S. pos-
sessions, and all foreign localities, are published
monthly. You can buy the per diem supplement, Maxi-
mum Travel Per Diem Allowances for Foreign Areas,
from the U.S. Government Printing Office. Call (202)
512–1800 (not a toll-free number) or write: U.S. Gov-
ernment Printing Office, P.O. Box 371954, Pittsburgh,
PA 15250–7974.
Per diem rates on the internet. You can access the
federal per diem rates on the internet.
•
The rates for travel within CONUS are at:
•
The rates for travel outside CONUS are at:
or gopher://gopher.state.gov
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