James R. Kay, CPA

Helping you keep more of what you earn !

home page

Per Diem Rates for Meals

If you are self-employed and are away from home overnight on business, the cost of your meals while away from home are 50% deductible.  If you do not want to keep track of the actual cost of those meals you may choose to use the per diem rates published by the US Government.  These rates vary depending on the city you are visiting.

When visiting the link below, use the per diem rates in column called "M & IE Rate" (meals & incidental expenses).  If the city you visited is not listed, use the rate of $39.

For your first day of travel, use the per diem rate in the column called "First and Last Day".  If your destination city is not listed, use $29.25.

For your last day of travel, use the per diem rate in the column called "First and Last Day".  If your destination city is not listed, use $29.25.

Link for Per diem rates:

http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentType=GSA_BASIC&contentId=17943

home page

2006 CPAWEBservices.com