$63 per day
Expenses must be ordinary and necessary. This deduction is limited to the regular federal per diem rate (for lodging, meals and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees and tolls. Claim these expenses on Form 2106 or Form 2106-EZ and carry them to the appropriate line on Form 1040.  (April 2007). Per diem (Latin for per day or for each day) is a daily allowance for expenses—a specific amount of money an organization gives an individual, often an employee, per day to cover living expenses when traveling for work.  For purposes of the high-low substantiation method, the per diem rates are $259 for travel to any high-cost locality, up from $251 last year, and $172 for travel to any other locality within the continental United States, which is a little higher than the $170 rate for 2013-14. The per diem rate for the incidental expenses-only deduction is $5 per day for any locality of travel inside or outside the continental United States. The Internal Revenue Service defines per diem as the allowance an employer pays to employees for travel-and meal-related expenses when traveling on business. Employers provide a per diem in lieu of paying actual travel expenses. Because the IRS limits your deduction to the amount the federal government usually reimburses its employees for travel expenses, confirm the current federal per diem rates. In addition, as with all tax-related documents, save your receipts in case of an IRS audit. In its simplest terms, the Per Diem deduction is a tax deduction that the IRS allows for travel incidental expenses. In this article, we address the specific rules around using this significant tax deduction. New for 2015: Effective October 1, 2015, Per Diem rates have been adjusted. The IRS allows people who travel for business to deduct their meal expenses from their income. The Per Diem rate is set by the IRS. The current rate (as of October 1, 2015) is $63 per day in the Continental US and $68 per day while in Canada. You may hear the amount of the deduction quoted as $50.40 If the per diem amount is not sufficient to cover employee business expenses, then the employee may take a deduction for unreimbursed expenses. File Form 2106, showing both the documented expenses and the amount of per diem received as a reimbursement.  A more correct name for per diem deduction would be meal expenses and incidental expenses tax deduction. The term Per Diem Deduction is not a term that truckers will find in the tax code, yet this term describes a very lucrative tax write-off for truckers.  The rates are effective for per diem allowance for lodging, meal, and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after Oct. 1, 2014, for travel away from home on or after that date. The per diem rate for the incidental expenses-only deduction is $5 per day for any locality of travel inside or outside the continental United States. Reimbursements and Income. In the view of the IRS, an employee who receives a per diem allowance for business travel is receiving reimbursement from the employer. Any per diem allowance over and above the expenses reported by the employee is income and is reported on the employee's W-2 form. If the employee's wages include business travel expenses, there are no reimbursements, no deductions by the employee and no additional income reported to the IRS. High Low Rates.
https://www.irs.gov/taxtopics/tc511.html https://en.wikipedia.org/wiki/Per_diem http://www.accountingweb.com/tax/irs/2014-15-per-diem-rates-for-travel-expenses-set-by-irs http://finance.zacks.com/tax-deduction-per-diem-army-reserve-10988.html http://www.atbsshow.com/perdiemtaxes http://finance.zacks.com/per-diem-tax-deductions-working-outoftown-3194.html http://truckertaxglossary.com/per_diem_deduction/ http://www.accountingweb.com/tax/irs/2014-15-per-diem-rates-for-travel-expenses-set-by-irs http://www.ehow.com/about_5270829_per-tax-deductions-working-outoftown.html
per diem deduction irs