N-2018-77: 2018-2019 Special Per Diem Rates

Internal Revenue Service (IRS) sent this bulletin at 09/26/2018 02:58 PM EDT

IRS GuideWire

September 26, 2018

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Issue Number: N-2018-77

Inside This Issue

Notice 2018-77 announces the special per diem rates effective October 1, 2018, which taxpayers may use to substantiate the amount of expenses for lodging, meals, and incidental expenses when traveling away from home. This notice provides the special transportation industry rate, the rate for the incidental expenses only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method.

Notice 2018-77 will be in IRB 2018-42, dated 10/15/2018.

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