2027 Special Per Diem Rates Announced
The IRS issued Notice 2026-60 today announcing the 2026-2027 special per diem rates effective October 1, 2026. The transportation special meals and incidental expense (M&IE) rates for 2026-2027 again remain unchanged from the 2026 rates – $80 per day for any locality of travel within the continental United States (CONUS) and $86 per day for any locality of travel outside the continental United States (OCONUS). For any motor carriers using the High-Low Substantiation Method, the rates for 2026-2027 increased from 2026 – beginning October 1, 2026, rates will be $329 (up from $319) for travel to high-cost localities and $230 (up from $225) for travel to any other locality within CONUS. The amount of the $329 high rate and $230 low rate that is treated as paid for meals for purposes of IRS Code § 274(n) is $86 for travel to any high-cost locality and $74 for travel to any other locality within CONUS. Notice 2026-60 can be accessed here.
News from Scopelitis is intended as a report to our clients and friends on developments affecting the transportation industry. The published material does not constitute an exhaustive legal study and should not be regarded or relied upon as individual legal advice or opinion.
2027 Special Per Diem Rates Announced
The IRS issued Notice 2026-60 today announcing the 2026-2027 special per diem rates effective October 1, 2026. The transportation special meals and incidental expense (M&IE) rates for 2026-2027 again remain unchanged from the 2026 rates – $80 per day for any locality of travel within the continental United States (CONUS) and $86 per day for any locality of travel outside the continental United States (OCONUS). For any motor carriers using the High-Low Substantiation Method, the rates for 2026-2027 increased from 2026 – beginning October 1, 2026, rates will be $329 (up from $319) for travel to high-cost localities and $230 (up from $225) for travel to any other locality within CONUS. The amount of the $329 high rate and $230 low rate that is treated as paid for meals for purposes of IRS Code § 274(n) is $86 for travel to any high-cost locality and $74 for travel to any other locality within CONUS. Notice 2026-60 can be accessed here.
News from Scopelitis is intended as a report to our clients and friends on developments affecting the transportation industry. The published material does not constitute an exhaustive legal study and should not be regarded or relied upon as individual legal advice or opinion.
