Maximum federal per diem rates. Beginning February 1, 2006, the maximum per diem rate changes for certain locations in the following states.
-
Arizona
-
California
-
Colorado
-
District of Columbia
-
Florida
-
Illinois
-
Maine
-
Maryland
-
Michigan
-
Minnesota
-
Montana
-
Nevada
-
New Mexico
-
Tennessee
-
Texas
-
Virginia
See Table 4 for the new rates.
This publication is for employers who pay a per diem allowance to employees for business travel away from home within the
continental United States
(CONUS), on or after October 1, 2004, and before January 1, 2007. It gives the maximum per diem rate you can use without treating
part of the per diem
allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 13
of Publication 535,
Business Expenses, or Revenue Procedure 2005-67, 2005-42 I.R.B. You can find the revenue procedure in the weekly Internal
Revenue Bulletin (IRB) on
the Internet at
www.irs.gov/irb.
Per diem rates on the Internet.
You will find links to per diem rates at
www.gsa.gov. Click on “
Per Diem Rates” for links to:
-
CONUS per diem rates,
-
Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions,
and
-
Foreign per diem rates.
Publication 1542 revisions.
Publication 1542 is only available on the Internet at
www.irs.gov. Print copies can no longer be ordered.
During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration
(GSA), we will incorporate
the changes into Publication 1542. A “
What's Hot” article on the IRS website will alert you to which locations have updated rates. You will find
the new rates in Table 4 of the revised publication. To reach the “
What's Hot” articles, go to
www.irs.gov/formspubs; click on
What's Hot in forms and publications; then click on the link provided under
Changes to Our Current Tax Products.
We will also incorporate mid-year changes to the high-low rates into Publication 1542. You will be alerted to these
changes by a “
What's Hot”
article on the IRS website, and find the changes in Table 2 of the revised publication.
The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as
possible after being announced
by GSA and the IRS. The annual issue of the publication should be available each year in mid- to late-October.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the
address.) Please put “
Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Tax questions.
If you have a tax question, visit
www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either
of the addresses listed above.
Ordering forms and publications.
Visit
www.irs.gov/formspubs
to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown
under
How To Get Tax
Help in the back of this publication.
