Notice 2014-57 announces the 2014-2015 per diem rates for substantiating employees’ business expenses for lodging, meals, and incidental expenses incurred while traveling away from home. The M&IE rates for the transportation industry remain unchanged at $59 for travel in the continental U.S. and $65 outside the continental U.S. The incidental-expenses-only rate remains at $5 per day. The updated rates and list of high-cost locations apply to per diem allowances paid to employees after September 30, 2014.
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