Notice 2014-57 provides special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home for Oct. 1, 2014, through Sept. 30, 2015.
The incidental-expenses-only deduction remains unchanged at $5 per day for any locality of travel.
The special meals and incidental expenses rates for taxpayers in the transportation industry remain unchanged at $59 inside and $65 outside the continental United States.
The high-low substantiation method rates are $259 for travel to any high-cost locality and $172 for travel elsewhere within the continental United States.
The notice also lists high-cost localities with rates of $216 or more.