Commentary

4.3 Per diem and similar fixed allowances

United States
United States | Commentary

4.3 Per diem and similar fixed allowances

United States | Commentary

4.3     Per diem and similar fixed allowances

An employer is able to reimburse employees for travel days, miles and other fixed allowances. The employee is treated as having provided the appropriate substantiation of the expenses if the employer reimbursement does not exceed rates that are established by the federal government.

The IRS publishes information related to the allowable mileage rate (Publication 15-B).

The per diem rates related to meals and lodging in the continental US can be located at GSA.gov.

Per diem amounts in excess of the allowable rates are reported as taxable income subject to the income tax and

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