Publication 1542
From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
You Are Here: Main Page > Tax Research Resources > Forms & Publications > Publication 1542
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.
Links
- Publication 1542 (PDF format)
- Publication 1542 (HTML format)
- Publication 535 (PDF format)
- GSA Per diem rates (including outside CONUS)
