15. Per Diem Rates

A. Maximum Per Diem Rates

Generally, Section 274(d) disallows a deduction for business-related travel expenses, unless the worker substantiates the expenses incurred. Reg. section 1.274-5 provides general rules for such substantiation. In Publication 1542, Per Diem Rates (For Travel Within the Continental United States), the Service publishes a list of locations and a maximum lodging amount and meals and incidental expenses amount that will be accepted without actual substantiation.

B. Deemed Substantiation Areas

In guidance issued near the end of each year, the IRS provides a list of "high-cost localities." Expenses incurred in those locales are eligible for "deemed substantiation" at a stated figure. See the following documents for the high-cost localities.

Per Diem Deemed Substantiation Areas
Applicable Period	Source Document
Oct. 1, 2023 -- Sep. 30, 2024	Notice 2023-68
Oct. 1, 2022 -- Sep. 30, 2023	Notice 2022-44
Oct. 1, 2021 -- Sep. 30, 2022	Notice 2021-52
Oct. 1, 2020 -- Sep. 30, 2021	Notice 2020-71
Oct. 1, 2019 -- Sep. 30, 2020	Notice 2019-55
Oct. 1, 2018 -- Sep. 30, 2019	Notice 2018-77
Oct. 1, 2017 -- Sep. 30, 2018	Notice 2017-54
Oct. 1, 2016 -- Sep. 30, 2017	Notice 2016-58
Oct. 1, 2015 -- Sep. 30, 2016	Notice 2015-63
Oct. 1, 2014 -- Sep. 30, 2015	Notice 2014-57
Oct. 1, 2013 -- Sep. 30, 2014	Notice 2013-65
Oct. 1, 2012 -- Sep. 30, 2013	Notice 2012-63
Oct. 1, 2011 -- Sep. 30, 2012	Notice 2011-81
Oct. 1, 2010 -- Sep. 30, 2011	Rev. Proc. 2010-39
Oct. 1, 2009 -- Sep. 30, 2010	Rev. Proc. 2009-47
Oct. 1, 2008 -- Sep. 30, 2009	Rev. Proc. 2008-59
Oct. 1, 2007 -- Sep. 30, 2008	Rev. Proc. 2007-63
Oct. 1, 2006 -- Sep. 30, 2007	Rev. Proc. 2006-41
Oct. 1, 2005 -- Sep. 30, 2006	Rev. Proc. 2005-67
Oct. 1, 2004 -- Sep. 30, 2005	Rev. Proc. 2004-60; Rev. Proc. 2005-10
Nov. 1, 2003 -- Sep. 30, 2004	Rev. Proc. 2003-80
Oct. 1, 2002 -- Oct. 31, 2003	Rev. Proc. 2002-63
Oct. 1, 2001 -- Sep. 30, 2002	Rev. Proc. 2001-47
Oct. 1, 2000 -- Sep. 30, 2001	Rev. Proc. 2000-39; Announcement 2001-73
Jan. 1, 2000 -- Sep. 30, 2000	Rev. Proc. 2000-9
Jan. 1, 1999 -- Dec. 31, 1999	Rev. Proc. 98-64
Jan. 1, 1998 -- Dec. 31, 1998	Rev. Proc. 97-59
Jan. 1, 1997 -- Dec. 31, 1997	Rev. Proc. 96-64
Apr. 1, 1996 -- Dec. 31, 1996	Rev. Proc. 96-28
Jan. 1, 1995 -- Mar. 31, 1996	Rev. Proc. 94-77
Jan. 1, 1994 -- Dec. 31, 1995	Rev. Proc. 93-50

C. Travel Outside CONUS

The federal per diem rates for localities outside CONUS, including Alaska, Puerto Rico, the Northern Mariana Islands, U.S. possessions, and all foreign localities, are published monthly. You can access the federal per diem rates for travel outside CONUS at: www.gsa.gov.