Employers who prefer to use per diem allowances to reimburse employees for domestic travel, may use the IRS’s optional ‘high-low’ rates. These rates can be more generous than the regular per diem rates. The high-low per diem rates are effective October 1, 2017 through September 30, 2018.
An employer that prefers to use the high-low rates must comply with IRS Revenue Procedure 2011-47 (2011-42 I.R.B. 520). The Revenue Procedure provides the general rules for using the optional per diem rates to substantiate an employee’s lodging, meal and incidental expenses, or meal and incidental expenses only.
For additional information please go to: https://www.irs.gov/pub/irs-drop/n-17-54.pdf.