Per Diem 2024 Meals. The special per diem rates that a taxpayer may use in substantiating travel and business expenses under the per diem substantiation method (set out in rev. The guide to national joint council rates and allowances provides employees and managers with a brief description of each rate or allowance, how it is determined or.
25% of actual and reasonable expenses for meals as per subsection 3.4.9. Per diem rates for mileage are set by the irs;