The simplified per-diem rates are increasing for post-9/30/18 business travel. The IRS issued a notice of the “high-low” simplified per-diem rates for post-9/30/18 travel. The high-cost area per-diem increases to $287 (from $284) and the low-cost area per-diem increases to $195 (from $191). Under the high-low substantiation method, there’s one uniform per-diem rate for all “high-cost” areas within the continental United States, and another rate for all other areas. The IRS also made changes to its list of localities considered “high cost.” (Notice 2018-77)

---

Posts You Might Also Like: