irs per diem for truckers
The IRS provides tables that identify the maximum per diem amounts for lodging and the maximum per diem rates for meals and incidental expenses in many localities. The IRS issued its 2013 per diem amounts in September 2012.If a locality is not listed in the IRS tables, the maximum per diem for lodging in 2013 is $83 and the maximum for meals and incidental expenses in 2013 is $46.High-low method. Rather than using the per diem rates, an employer may use simplified âhigh-lowâ rates for travel within CONUS (Continental United States).f a locality is not listed in the IRS tables, the maximum per diem for lodging in 2013 is $83 and the maximum for meals and incidental expenses in 2013 is $46. High-low method. Rather than using the per diem rates, an employer may use simplified âhigh-lowâ rates for travel within CONUS (Continental United States).