In October 2012, the IRS provided rules for using a per diem rate to substantiate the amount of an e

In lieu of substantiating actual travel-related meal and lodging costs, the IRS provides optional per diem allowances, which employers and employees are deemed to have substantiated by adequate records or other sufficient evidence. The per diem amounts also satisfy the requirement that employees provide an adequate accounting to the employer of meal and lodging expenses.
In October lake tahoe accommodations 2012, the IRS provided rules for using a per diem rate to substantiate the amount of an employee's expenses for lodging, meal and incidental expenses, or for meal and incidental expenses only, that a payer reimburses. The IRS also clarified that partners and volunteers who receive reimbursements from payers may use the methods in Rev. Proc. 2011-47 to substantiate their expenses. Additionally, the IRS explained that taxpayers may use the high-low substantiation method in lieu of the meal and incidental only per diem method in Rev. Proc. 2011-47 for travel within the continental United lake tahoe accommodations States (CONUS).
The IRS-approved per diem rate for high-cost areas is $242 ($177 for lodging and $65 for meals and incidental expenses). The IRS-approved per diem rate for all other areas is $163 ($111 for lodging and $52 for meals and incidental expenses). The revised rates apply to per diem allowances paid for travel on or after October 1, 2011.