(541) 388-7888 | cpa@sgabend.com


New Per Diem Rates

SGA Staff

September 18, 2015

 The IRS has approved new per diem rates to go into effect on October 1, 2015.  IRS notice 2015-63 describes the new rates for special transportation industry meal and incidental rates, the rate for incidental expenses only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method.

The special rates for those in the transportation industry are $63 for any locality of travel in the continental United States, and $68 for any locality outside of the continental U.S.  The per diem rate for the incidental expenses-only deduction is $5 per day for any locality of travel inside or outside the continental United States. 

 For purposes of the high-low substantiation method, the per diem rates have increased from $259 last year, to $275 for the high-cost locality.  Low cost localities also saw an increase from $172 per day, to $185.  A complete list of high-cost localities can be found at http://www.irs.gov/pub/irs-drop/n-15-63.pdf

Back to List

In three easy steps, our team can help you
find your path to a sustainable, profitable business
and more individual freedom.



Latest from Our Blog

qb-proadvisor-desktop qb-proadvisor-advdesktop qb-proadvisor-online qb-proadvisor-advonline qb-proadvisor-enterprise

Learn More