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<br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br />2022-2023 Special Per Diem Rates <br />Notice 2022-44 <br />SECTION 1. PURPOSE <br />This annual notice provides the 2022-2023 special per diem rates for taxpayers 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&IE) rates, (2) the rate for the incidental expenses only <br />deduction, and (3) the rates and list of high-cost localities for purposes of the high-low <br />substantiation method. <br />SECTION 2. BACKGROUND <br />R ev. Proc. 2019-48, 2019-51 I.R.B. 1392 (or successor), provides rules for using a <br />per diem rate to substantiate, under § 274(d) of the Internal Revenue Code and <br />§ 1.274-5 of the Income 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 I.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&IE 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.