![]() ![]() The following localities have been added to the list of high-cost localities: Los Angeles, California San Diego, California Gulf Breeze, Florida Kennebunk/Kittery/Sanford, Maine and Virginia Beach, Virginia.There are, however, a few noteworthy changes, including: You can find the list of high-cost localities for all or part of the calendar year - including the applicable rates - in the most recent IRS notice. ![]() ![]() The meals & incidental expenses only per diem for travel to those destinations remain $71 for travel to a high-cost locality and $60 for travel to any other locality within the continental United States. For purposes of the high-low substantiation method, the per diem rates are $292 for travel to any high-cost locality and $198 for travel to any other locality within the continental United States. Of course, since the cost of travel can vary depending on where - and when - you're going, there are special rates for certain destinations. That’s good advice across the board: If you previously deducted those unreimbursed job expenses and can no longer do so under the TCJA, ask your employer about potential reimbursements. If you want to snag a break for those, and you use the per diem rates, you may request that your employer reimburse you. Transportation between where you sleep or work and where you eat, as well as the cost of filing travel vouchers and paying employer-sponsored charge card billings, are no longer included in incidental expenses. Incidental expenses include fees and tips paid at lodging, including porters and hotel staff. The rate for incidental expenses only remains $5 per day, no matter the location. The per diem rate for meals & incidental expenses includes all meals, room service, laundry, dry cleaning, and pressing of clothing, and fees and tips for persons who provide services, such as food servers and luggage handlers. As of October 1, 2020, the special meals and incidental expenses (M&IE) per diem rates for taxpayers in the transportation industry are $66 for any locality of travel in the continental United States and $71 for any locality of travel outside the continental United States those rates are the same as they were last year. ![]()
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