Per Diem is defined as the reimbursement for meals, meal gratuities, and fees, and tips given to porters, baggage carriers, bellhops, hotel maids, stewards, or stewardess on ships, and hotel servants in foreign countries.
Per Diem Allowances for Trips with Overnight Stay
The amount reimbursed is limited to the lesser of (a) actual expenditures or (b) whichever of the following maximum applies: For in-state travel -- $30 a day; for out-of-state travel --$46 a day, or the Federal Rate.
|Breakfast||$7.50||$11.50||or 25% of Federal Rate|
|Lunch||10.50||16.10||or 35% of Federal Rate|
|Dinner||16.50||25.30||or 55% of Federal Rate|
|7 a.m and after no breakfast||8 a.m. and before no per diem|
|11 a.m. and after no lunch||2 p.m. and before no lunch|
|5 p.m. and after no per diem||7 p.m and before no dinner|
Limitations on Partial Day Reimbursement Without Overnight Stay
In order for reimbursement to be excluded from taxable income, when there is not an overnight stay the travel reimbursement must be ordinary and directly related to the conduct of University business, IRC 274(a)(1)(A).
In those few situations wherby the department has agreed to reimburse outside of the IRC 162(a) and IRC 274(a)(1)(A), reimbursement will be reported as taxable income to the employee. See Administrative Procedoures Manual [Section 70].
Foreign Per DiemForeign Per Diem Rates The foreign travel per diem allowance (FTPDA) is a payment in lieu of reimbursement for actual expenses. The FTPDA is inteded to cover the costs of mandatory service charges, taxes, laundry and dry cleaning. The FTPDA will be based on the most current publications of the U.S. Department of State maximum travel per diem allowances for foreign areas. The daily FTPDA will be 100% of the listed M & IE rate in the referenced publication. The actual costs of lodging plus applicable tax and service charge will be reimbursed to the traveler.