Thursday, October 1, 2015

Per Diem Amounts Effective October 1, 2015

The M&IE rates have increased effective October 1, 2015.  Prior to this date the M&IE rates are $46, $51, $56, $61, $66, and $71 depending on the locality the taxpayer sleeps that night.  Effective October 1, 2015, the M&IE rates increase to $51, $54, $59, $64, $69, and $74.  The full per diem tables by state and key city can be found at

The High/Low cost amounts are now $275 and $185 with the M&IE portion deemed to be $68 and $57, respectively.  As normal some of the localities included in the High cost areas have changed.  These can be found in the Notice.

The special M&IE per diem rate for taxpayers in the transportation industry is $63 for travel in the continental United States on or after October 1, 2015 ($59 for travel before October 1, 2015).

As in the past, taxpayer can choose to use the new rates beginning October 1, 2015, OR continue to use the old rates for the entire year.

Notice 2015-63

This text has been shared with you courtesy of:  David & Mary Mellem, EAs & Ashwaubenon Tax Professionals, 920-496-1065 (920-496-9111).

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