2015 per diem meal rates
The rates are effective for per diem allowance for lodging, meal, and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after Oct. 1, 2015, for travel away from home on or after that date.he special per diem rates for 2015-16 that taxpayers can use for substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home were set by the IRS on Sept. 16. The amount of the $275 high rate and $185 low rate that is treated as paid for meals is $68 for travel to any high-cost locality and $57 for travel to any other locality within the continental United States. Notice 2015-63 also lists the high-cost localities that have a federal per diem rate of $230 or more.he special per diem rates for 2015-16 that taxpayers can use for substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home were set by the IRS on Sept. 16. Dinner $ 21.00. Daily per diem meal rate $37.50. Effective January 1, 2015, the per diem amounts listed below apply for  High Cost Cities . International travel will also be reimbursed at the  High Cost Cities  per diem amounts.unch $ 10.50. Dinner $ 24.00. Daily per diem meal rate $42.50. Receipts are not required for meal expenditures up to and including the applicable per diem rates. Lunch $ 10.50. Dinner $ 24.00. Daily per diem meal rate $42.50. Receipts are not required for meal expenditures up to and including the applicable per diem rates.unch $ 10.50. Dinner $ 24.00. Daily per diem meal rate $42.50. Receipts are not required for meal expenditures up to and including the applicable per diem rates. For purposes of the high-low substantiation method, the per diem rates are $275 for travel to any high-cost locality, up from $259 last year, and $185 for travel to any other locality within the continental United States, which increased from $172 for 2014-15.he special per diem rates for 2015-16 that taxpayers can use for substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home were set by the IRS on Sept. 16. What is the federal per diem rate for my area?Publication 1542, Per Diem Rates provides the rates for all continental U.S. areas.Return to top 3. What does per diem cover? There is a per diem rate for combined lodging and meal costs, and a per diem rate for meal costs alone.An employer mayuse either per diem method for reimbursing employee travel expenses.hat does per diem cover? There is a per diem rate for combined lodging and meal costs, and a per diem rate for meal costs alone. An employer mayuse either per diem method for reimbursing employee travel expenses. A self-employed person can only use per diem forthe meal costs.Return to top 4. The proportional meal rate (PMR)is based on the locality meal rate and the GOVT meal rate (GMR). The per diem ta bles on this website have the PMRs already computed. The examples below using the Standard CONUS M&IE rate of $46.00 and the Standard GMR of $11.85 show how to compute a PMR amount.The $46.00 consists of $41.00 for meals and $5.00 for incidental expenses.he Per Diem is specific to a given travel location and can range from a standard CONUS rate from $140 per day up to $702 per day for Out-of-CONUS rates. For M&IE, even those who own more than 10% of the company may use the per diem rates. For fiscal year 2015 — which spans Oct. 1, 2014, through Sept. 30, 2015 —the per diem rate for high-cost areas has risen to $259, an increase of $8 over the prior year. This rate consists of $194 for lodging and $65 for M&EI.The per diem rate for low-cost areas has increased by only $2.The low-cost per diem rate is now $172, including $120 for lodging and $52 for M&IE.or M&IE, even those who own more than 10% of the company may use the per diem rates. For fiscal year 2015 — which spans Oct. 1, 2014, through Sept. 30, 2015 —the per diem rate for high-cost areas has risen to $259, an increase of $8 over the prior year. This rate consists of $194 for lodging and $65 for M&EI. The per-diem amount you will be issued for meals and lodging depends on the location to which you are travelling. There are almost 400 destinations across the United States for which a special per-diem rate has been specified.For travel to any other areas within the United States, the 2015 general per diem rates are used.Read more about how Per-diems work here.here are almost 400 destinations across the United States for which a special per-diem rate has been specified. For travel to any other areas within the United States, the 2015 general per diem rates are used. Read more about how Per-diems work here. On October 1, 2015 the standard CONUS per diem rate increases to $140 ($89 lodging/$51 meals) from $129 ($83 lodging/$46 meals).he Per Diem is specific to a given travel location and can range from a standard CONUS rate from $140 per day up to $702 per day for Out-of-CONUS rates.
$37.50