Irs Per Diem Rates 2024 By Location. The irs makes it easy for business travelers by allowing the use of “per diem” rates, which are daily allowances to compensate for lodging, meals and incidental. Foreign per diem rates by location dssr 925.
The irs has released its annual update of special per diem rates. The irs announced the special per diem rates effective october 1, 2023, which taxpayers may use to substantiate the amount of expenses for lodging, meals, and incidental.