Special Per Diem Rates

Notice 2021-52 announces the special per diem rates effective October 1, which taxpayers may use to substantiate the amount of expenses for lodging, meals, and incidental expenses when traveling away from home. It includes:

  • The special transportation industry rate;
  • The rate for the incidental expenses only deduction; and
  • The rates and list of high-cost localities for purposes of the high-low substantiation method.