Income & Expenses

Per diem rates are on the Internet. See:

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
Foreign per diem rates

Category: Small Business, Self Employed, Other Business
Subcategory: Income & Expenses

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:

IRS, Tax Products Coordinating Committee

SE:W:CAR:MP:T:T:SP

1111 Constitution Avenue NW

Washington, DC 20224