IRS Logo
Print - Click this link to Print this page

Publication 1542, Per Diem Rates

Effective for 2012 and later, the IRS will no longer be updating Publication 1542.  Instead, current per diem rates may be found on the Per Diem Rates page at the U.S. General Services Administration (GSA) website. Other information regarding per diem rates, such as substantiation methods and transition rules, may be found in Publication 463, Travel, Entertainment, Gift, and Car Expenses.


Other Items You May Find Useful:

All Revisions for Publication 1542

Publication 463, Travel, Entertainment, Gift, and Car Expenses

Per Diem Rates on the U.S. General Services Administration (GSA) Website

Other Current Products


Comment on Publication 1542

Use the Comment on Tax Forms and Publications  web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 18-Nov-2013