Generally, in lieu of actual lodging, meal, and incidental expenses incurred, a payer may consider substantiated, for federal tax purposes, an employee’s expenses incurred for employment-related travel in an amount up to or equaling the federal per diem rate for the locality of travel.<\/p>\n\n\n\n
The rate for travel to high-cost localities within CONUS is $309; the rate for non-high-cost localities will be $214. The current rates for the period Oct. 1, 2022, to Sept. 30, 2023, are, respectively, $297 and $204. The portion of the rates treated as paid for meals for purposes of Sec. 274(n) is $74 for high-cost CONUS localities and $64 for all other CONUS localities, both the same as this year and the previous year.<\/p>\n\n\n\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Employers Paying Per Diem to Employees Generally, in lieu of actual lodging, meal, and incidental expenses incurred, a payer may consider substantiated, for federal tax purposes, an employee’s expenses incurred for employment-related travel in an amount up to or equaling the federal per diem rate for the locality of travel. Continental United States (CONUS) The […]<\/p>\n","protected":false},"author":1,"featured_media":4603,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"apple_news_api_created_at":"2023-09-26T14:25:46Z","apple_news_api_id":"b4d0934a-6968-42c2-9bdb-b2fdfadbed90","apple_news_api_modified_at":"2023-09-26T14:25:46Z","apple_news_api_revision":"AAAAAAAAAAD\/\/\/\/\/\/\/\/\/\/w==","apple_news_api_share_url":"https:\/\/apple.news\/AtNCTSmloQsKb27L9-tvtkA","apple_news_cover_media_provider":"image","apple_news_coverimage":0,"apple_news_coverimage_caption":"","apple_news_cover_video_id":0,"apple_news_cover_video_url":"","apple_news_cover_embedwebvideo_url":"","apple_news_is_hidden":"","apple_news_is_paid":"","apple_news_is_preview":"","apple_news_is_sponsored":"","apple_news_maturity_rating":"","apple_news_metadata":"\"\"","apple_news_pullquote":"","apple_news_pullquote_position":"","apple_news_slug":"","apple_news_sections":[],"apple_news_suppress_video_url":false,"apple_news_use_image_component":false,"footnotes":""},"categories":[1,82],"tags":[],"class_list":["post-4602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tax"],"apple_news_notices":[],"_links":{"self":[{"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/posts\/4602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/comments?post=4602"}],"version-history":[{"count":0,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/posts\/4602\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/media\/4603"}],"wp:attachment":[{"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/media?parent=4602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/categories?post=4602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cookco.us\/news\/wp-json\/wp\/v2\/tags?post=4602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}