Per Diem Rates for Meals and Lodging

The standard meal allowance for meals while traveling outside your tax home is the federal M&IE rate.

Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances.

Note that in any case, the standard meal allowance is also subject to the 50% allowable deduction for business related meals.

Lodging allowances are more specific to a specific locality. The allowance rates can be found here:


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