Ref: IRS Notice 2024-68

The IRS has published this notice superseding Notice 2023-68 (published appx a year ago).

Per diem rates are used when traveling away-from-home for business in lieu of using actual receipts. The following don’t include special rates for the transportation industry. [You must maintain records such as a calendar substantiating your away-from-home business days].

High cost localities include: Los Angeles, Ventura, Orange, Santa Barbara, San Francisco and San Diego Counties. A full listing is included in Notice 2024-68 including locations outside of California.

High cost cities travel per diem: $319; meals only per diem $86.

Low cost cities travel per diem: $225; meals only per diem $74

EFFECTIVE DATE OCTOBER 1, 2024.