New Per Diem Rates

Rate relates to travel expenses.

Church Law and Tax 1993-05-01 Recent Developments

Clergy – Taxes

Key point: The IRS has issued new “per diem rates” for use by taxpayers in substantiating the amount of their business travel expenses.

New per diem rates for substantiating the amount of travel expenses incurred in 1993 have been released by the IRS. The IRS allows taxpayers to substantiate the amount of their business expenses by using “per diem” (daily) rates. Taxpayers still must have records substantiating the date, place, and business purpose of each expense. There are separate rates for meals and lodging, and separate rates for “high-cost localities” and all other communities. The rates effective March 12, 1993, are summarized in the table below.

Per Diem Rates—March 12, 1993

locality (destination of overnight travel)lodging per diem ratemeals and incidental expense per diem ratemaximum per diem rate
high-cost localities $114 $36 $150
All other localities $66 $28 $94

For a listing of “high-cost localities,” see chapter 6 (Tables 6-7 and 6-8) in Richard Hammar’s 1993 Church and Clergy Tax Guide. As of March 12, 1993, the list of high-cost localities changed. Added to the list was Cambridge/Lowell, Massachusetts. Deleted from the list were Columbia, Maryland and Hilton Head, South Carolina.

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