"Per diem," meaning "per day" in Latin, refers to a fixed daily allowance employers provide to cover expenses incurred during business travel. Per diem rates are set each year by the General Services ...

Managing business travel expenses doesn't need to feel like navigating a maze of receipts, reimbursements, and compliance headaches. Nonetheless, per diem policies can create more confusion than ...

This notice provides the special transportation industry rate, the rate for the incidental expenses-only deduction, and the rates and list of high-cost localities for purposes of the high-low ...

The special per diem rates that a taxpayer may use in substantiating travel and business expenses under the per diem substantiation method (set out in Rev. Proc. 2019-48) remain the same as the ...