Publication 1542

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Per Diem Rates (For Travel Within the United States)

Overview

This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS), on or after October 1, 2009, and before January 1, 2012. It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Rev. Proc. 2010-39.

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