就高低证明方法而言,前往任何高成本地区的每日费率为297美元,前往美国大陆内任何其他地方的旅行费用为200美元,略高于去年。 The amount of these rates that is treated as paid for meals is $71 for travel to a high-cost locality and $60 for travel to any other locality within CONUS, both unchanged f...
Under the simplified method, an employee's ordinary and necessary business expenses for lodging and for meals and incidental expenses incurred while traveling away from home will be deemed substantiated when an employer provides a per-diem allowance under a reimbursement or other expense allowance ...
Transportation industry The special meals and incidental expenses rates for taxpayers in the transportation industry are $69 for any locality of travel within CONUS and $74 for any locality of travel outside CONUS, both $3 more than last year. —Paul Bonner(Paul.Bonner@aicpa-cima.com) is aTax...
Internal Revenue Service's new 2014-2015 per diem rates to be used by taxpayers starting October 1, 2014 for traveling business expenses such as lodging, meals and incidentals. Rates covered include the special transportation industry rate and the rate for the incidental expenses only deduction. ...
The amount of these rates that is treated as paid for meals for purposes of Sec. 274(n) is $71 for travel to a high-cost locality and $60 for travel to any other locality within CONUS, both unchanged from last year. The notice contains a list of the localities that are high-cost ...
The special meals and incidental expenses rates for taxpayers in the transportation industry are $66 for any locality of travel within CONUS and $71 for any locality of travel outside CONUS, both $3 higher than last year after remaining the same the last three years. ...
The U.S. Internal Revenue Service (IRS) has updated the substantiation rules for business travel-related lodging, meals and incidental expenses as of November 21, 2003. If one reimburses for business-related travel expenses using the federal per diems, one can eliminate calculations and reduce pa...
also updated rules for substantiating employees’ ordinary and necessary business expenses for lodging, meals and incidental expenses incurred while traveling away from home for which they receive a per diem allowance. The Service revisedPublication 1542,Per Diem Rates, to reflect the changes. The upda...