Tax Guide for Per Diem Allowance 2014 (Tax Bible Series 2014)

This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2011, and before January 1, 2013. It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2012-47, 2012-42 I.R.B. 520, which can be found on the Internet at www.irspubs.com
Per diem rates on the Internet. You will find links to per diem rates at www.gsa.gov/perdiem, including links to:
• CONUS per diem rates;
• Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions; and
• Foreign per diem rates.
Publication 1542 revisions. Publication 1542 is available only on the Internet at www.irspubs.com. Print copies can no longer be ordered from the Internal Revenue Service but is being reprinted for distribution on Amazon.com.
During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. An article on irspubs.com will alert you to which locations have updated rates. To reach these articles, go to www.irspubs.com
We will also incorporate mid-year changes to the high-low rates into Publication 1542. You will be alerted to these changes by a similar article on irspubs.com and can find the changes in Table 2 of the revised publication.
The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. The annual issue of the publication should be available each year in mid- to late-October.