The Tax Professionals Blog — per diem

Lodging Per Diem

Posted by Lee Reams Sr. on

Rev Proc 2011-47 & Notice 2011-81 details the rules, effective October 1, 2011, for using a per diem rate to substantiate the amount of an employee’s expenses for lodging, meals and incidentals that an employer (or third party) reimburses, and explains how an employee or self-employed individual may use the “standard meal allowance” but not the lodging per diem.

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