A-2011-42: Discontinuance of High-Low Method for Substantiating Travel Expenses

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IRS GuideWire July 19, 2011

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Issue Number:    A-2011-42

Inside This Issue


 

Announcement 2011-42 advises taxpayers that the IRS intends to discontinue authorizing the high-low per diem method for substantiating lodging, meal, and incidental expenses incurred in traveling away from home.  Beginning in 2011, the IRS plans to publish a revenue procedure providing the general rules and procedures for substantiating these expenses (omitting the high-low substantiation method) and a notice providing the special transportation rate.  The IRS plans to discontinue publishing the per diem revenue procedure annually but will publish modifications as required. 

Announcement 2011-42 will be published in Internal Revenue Bulletin 2011-32 on August 8, 2011.

 

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