2025 Special Per Diem Rates Announced
The IRS issued Notice 2024-68 announcing the 2025 special per diem rates effective October 1, 2024. The transportation special meals and incidental expense (M&IE) rates increase significantly from the 2024 rate of $69 per day to $80 per day in 2025 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 increase from $309 to $319 for travel to high-cost localities and from $214 to $225 for travel to any other locality within CONUS. Notice 2024-68 can be accessed here.
For more information, please contact Steve Pletcher or Kelli Block.
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.
2025 Special Per Diem Rates Announced
The IRS issued Notice 2024-68 announcing the 2025 special per diem rates effective October 1, 2024. The transportation special meals and incidental expense (M&IE) rates increase significantly from the 2024 rate of $69 per day to $80 per day in 2025 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 increase from $309 to $319 for travel to high-cost localities and from $214 to $225 for travel to any other locality within CONUS. Notice 2024-68 can be accessed here.
For more information, please contact Steve Pletcher or Kelli Block.
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.