What is the minimum travel distance for per diem?

The IRS has not published any official guidelines that detail specific eligibility requirements (e.g., specific amount of miles away from tax home); however, it is generally a rule-of-thumb that the required commute must be greater than 50 miles from the employee's tax home and the employee must be in travel status for ...



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For example, if an employee travels to a state where per diem is $139 per day, they will receive $130 for each day they stay there on business. For a four-day business trip, that would equal $520 in total.

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The total per diem is the sum of the M&IE rate and the lodging rate. In other words: Total Per Diem = M&IE rate + Lodging rate. So, for example, if the M&IE rate for a specific location is $60 per day, and the lodging rate is $100 per day, the total per diem for that location would be $160 ($60 + $100).

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FY 2023 Results: The standard CONUS lodging rate will increase from $96 to $98. All current NSAs will have lodging rates at or above FY 2022 rates. The M&IE per diem tiers for FY 2023 are unchanged at $59-$79, with the standard M&IE rate unchanged at $59. There are no new NSA locations this year.

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