IRS Meal Allowance (Per Diem)
Instead
of keeping detailed records of deductible meals and incidentals while traveling
on business, you may prefer to claim the IRS meal allowance. In government tables, the allowance is
referred to as the “M&IE” rate (meals and incidental expenses). In the military it is known as “per
diem”. The allowance covers meals, tips,
tips for luggage handlers, newspapers, etc. while traveling on business. The rate is higher in major cities or resort
areas. You can check the higher per diem
rates by going online to the GSA (General Services Administration) website at http://www.gsa.gov/portal/category/100120. When using this website, note that the
government rates change at the beginning of the government fiscal year (October
1 through September 30 each year).