Laserfiche WebLink
2022-2023 Special Per Diem Rates <br />Notice 2022-44 <br />SECTION 1. PURPOSE <br />This annual notice provides the2022-2023 special perdiem rates fortaxpayers to <br />use in substantiating the amount of ordinary and necessary business expenses incurred <br />while traveling away from home, specifically (1) the special transportation industry meal <br />and incidental expenses (M&lE) rates, (2) the rate forthe incidental expenses only <br />deduction, and (3) the rates and list of high-cost localities for purposes of the high-low <br />substanti ation method. <br />SECTION 2. BACKGROUND <br />Rev. Proc. 2019-48,2019-51 l.R.B. 1392 (or successor), provides rules for using a <br />per diem rate to substantiate, under S 274(d) of the lnternal Revenue Code and <br />S 1.274-5 of the lncome Tax Regulations, the amount of ordinary and necessary <br />business expenses paid or incurred while traveling away from home. Taxpayers using <br />the rates and list of high-cost localities provided in this notice must comply with Rev. <br />Proc. 2019-48 (or successor). Notice 2021-52, 2021-38 l. R. B. 381 , provides the rates <br />and list of high-cost localities for the period October 1,2021, to September 30, 2022. <br />SECTION 3. SPECIAL M&IE RATES FOR TRANSPORTATION INDUSTRY <br />The special M&lE rates for taxpayers in the transportation industry are $69 for any <br />locality of travel in the continental United States (CONUS) and $74 for any locality of <br />travel outside the continental United States (OCONUS). See section 4.04 of Rev. Proc.