{"id":3195,"date":"2022-11-19T07:59:00","date_gmt":"2022-11-19T07:59:00","guid":{"rendered":"https:\/\/www.irstaxapp.com\/?p=3195"},"modified":"2022-11-29T03:12:51","modified_gmt":"2022-11-29T03:12:51","slug":"search-per-diem-rates-countywise","status":"publish","type":"post","link":"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/","title":{"rendered":"Search Per Diem Rates State &#038; County wise"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><picture><source srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-1024x576.webp 1024w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-300x169.webp 300w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-768x432.webp 768w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-150x84.webp 150w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-750x422.webp 750w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-1140x641.webp 1140w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use.webp 1200w\" sizes=\"(max-width: 1166px) 100vw, 1166px\" type=\"image\/webp\"><img src=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-1024x576.png\" height=\"656\" width=\"1166\" srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-1024x576.png 1024w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-300x169.png 300w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-768x432.png 768w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-150x84.png 150w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-750x422.png 750w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use-1140x641.png 1140w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2022\/11\/per-diem-rate-use.png 1200w\" sizes=\"(max-width: 1166px) 100vw, 1166px\" class=\"wp-image-6043 sp-no-webp\" alt=\"per diem rates\" decoding=\"async\" loading=\"lazy\"  > <\/picture><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-662d98f9180c4\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-662d98f9180c4\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#What_is_per_diem\" title=\"What is per diem?\">What is per diem?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#What_are_per_diem_rates_for_2022_2023\" title=\"What are per diem rates for 2022 &amp; 2023 ?\">What are per diem rates for 2022 &amp; 2023 ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#What_is_standard_IRS_per_diem_rate\" title=\"What is standard IRS per diem rate?\">What is standard IRS per diem rate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#Search_per_diem_rates_US_state_or_county_wise\" title=\"Search per diem rates US state or county wise\">Search per diem rates US state or county wise<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#Is_per_diem_rates_paid_to_employees_taxable\" title=\"Is per diem rates paid to employees taxable?\">Is per diem rates paid to employees taxable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#Is_per_diem_tax_deductible\" title=\"Is per diem tax deductible ?\">Is per diem tax deductible ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#How_locations_affect_per_diem\" title=\"How locations affect per diem ?\">How locations affect per diem ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#What_are_IRS_per_diem_Guidelines\" title=\"What are IRS per diem Guidelines?\">What are IRS per diem Guidelines?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.irstaxapp.com\/search-per-diem-rates-countywise\/#Can_self_employed_person_claim_per_diem_allowance\" title=\"Can self employed person claim per diem allowance?\">Can self employed person claim per diem allowance?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_per_diem\"><\/span><strong>What is per diem?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The per diem rates is an important data that decides the allowance paid  employees for lodging, meals, and incidental expenses incurred when travelling. In other words, per diem rate is a daily payment to reimburse you for the out-of-pocket costs for food, lodging and incidental expenses you incur during official tours.So, the <em><strong>per diem rates<\/strong><\/em> limit how much you can be reimbursed for meals and lodging. The per diem rate is also used to determine the&nbsp;<a href=\"https:\/\/www.military.com\/money\/pcs-dity-move\/temporary-loding-allowance-faq.html\" target=\"_blank\" rel=\"noopener\">Temporary Lodging Expense (TLE)<\/a>&nbsp;rate.<\/p>\n\n\n\n<h2 class=\"has-neve-button-color-color has-text-color wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_per_diem_rates_for_2022_2023\"><\/span>What are per diem rates for 2022 &amp; 2023 ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The per-diem amount for meals and lodging depends on the location to which one is travelling. There are almost 400 destinations across the United States for which a special per-diem rate has been specified. For travel to any other areas within the United States, general per diem rates which is $96 for lodging and $55 per meal.You can search for per diem rates determined by  The General Services Administration (GSA) .<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_standard_IRS_per_diem_rate\"><\/span>What is standard IRS per diem rate?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f4e09b\"><strong>For&nbsp;2022, the default&nbsp;rate&nbsp;in the continental US is $98 for lodging and $59 for M&amp;IE<\/strong> (<strong>meals and incidentals<\/strong>) . You can always check the <a href=\"https:\/\/www.gsa.gov\/travel\/plan-book\/per-diem-rates\" target=\"_blank\" rel=\"noopener\">GSA published the per diem rates for 2023 <\/a><\/p>\n\n\n\n<h2 class=\"has-neve-button-color-color has-text-color wp-block-heading\"><span class=\"ez-toc-section\" id=\"Search_per_diem_rates_US_state_or_county_wise\"><\/span>Search <em><strong>per diem rates US<\/strong><\/em> state or county wise<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<iframe loading=\"lazy\" width=\"100%\" height=\"900\" layout=\"responsive\" sandbox=\"allow-scripts allow-same-origin\" src=\"https:\/\/gsheetpress.com\/calculator?id=1668949391588\">\n<\/iframe>\n\n\n\n<h2 class=\"has-neve-button-color-color has-text-color wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_per_diem_rates_paid_to_employees_taxable\"><\/span>Is per diem rates paid to employees taxable?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Any amount paid in excess of the per diem rates is taxable in the hand of employee. The&nbsp;payments&nbsp; equal to the maximum federal&nbsp;<strong>per diem rate<\/strong> or less than that   is non-taxable.But, IRS rules ask you  to keep good records and use expense reports . Read <a href=\"https:\/\/www.irs.gov\/pub\/irs-regs\/perdiemfaq%26a.prn.pdf\" target=\"_blank\" rel=\"noopener\">IRS faq on per diem allowance&nbsp; <\/a><\/p>\n\n\n\n<p><strong>The rate of per diem varies and is dependent on location.&nbsp;<\/strong>For example, larger cities will typically set a maximum per diem rate of&nbsp;<strong>$76<\/strong>&nbsp;for meals and incidentals. Smaller cities usually fall within the range of&nbsp;<strong>$56&nbsp;<\/strong>to&nbsp;<strong>$71<\/strong>, and places that see business travel even less frequently have a minimum tier rate of&nbsp;<strong>$55.<\/strong><br>The per diem rate for&nbsp;<strong>lodging is separate from meals and incidentals and can vary greatly depending on the area.&nbsp;<\/strong>Big cities like Atlanta or Chicago will have higher reimbursement rates, while more remote areas will offer less for lodging reimbursement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_per_diem_tax_deductible\"><\/span>Is per diem tax deductible ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>IRS allows Per diem reimbursements while computing business income if the reimbursement for lodging (excluding taxes), meals and incidental expenses to an employee or even to businessman himself is as per IRS per diem rate.<\/p>\n\n\n\n<h2 class=\"has-neve-button-color-color has-text-color wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_locations_affect_per_diem\"><\/span>How locations affect <strong>per diem ?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The rates for per diem  are dependent on the <strong>cost of living in a particular area.&nbsp;<\/strong>This means larger cities like New York or Los Angeles will have higher reimbursement rates. Small towns and cities will have a lower rate on account of lower cost of goods and services .Similarly , <strong>per diem rates for lodging are also vary depending on the <\/strong> supply and demand hotel rooms . So , in different months, per diem rates for lodging are different,<\/p>\n\n\n\n<h2 class=\"has-neve-button-color-color has-text-color wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_IRS_per_diem_Guidelines\"><\/span>What are IRS per diem Guidelines?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>IRS does not consider per diem payments to employees as wages, and therefore per diem reimbursements are not taxable in hand of employees , provided following conditions are fulfilled  :<\/p>\n\n\n\n<ol class=\"has-black-color has-text-color has-background has-medium-font-size\" style=\"background-color:#fdefca\"><li><strong>The payment is equal to or less than allowable federal rate<\/strong>. <\/li><li>Employees must submit an accurate <strong>expense report<\/strong>, per diem payments will also be subject to tax.Essential items like the date, time, place, amount, and business purpose of all expenses must be shown on a&nbsp;daily expense report.<strong>If the expense report is not submitted,&nbsp;<\/strong>those per diem payments  will be considered as wages and will also be subject to the  income tax withholding.<\/li><li><strong>Employer must  report per diem to the IRS, it will be included in the standard W-2 form.<\/strong>&nbsp;For instances where the per diem rate is over the allowable federal rate, only the excess amount will be taxed as wages.<\/li><li>For every expense and per diem report submitted, a log of information must be included to support all travel and related expenses. This log&nbsp;<strong>should consist of the number of days traveled for business, where the employee went, and the exact business purpose for each trip.<\/strong><\/li><li>In  case employee has to travel to extended amount of time that lasts longer than one year in a single location ,<strong>the employee may not be eligible for tax exemption under the current IRS per diem rules.<\/strong><\/li><li>If an employee uses their own personal vehicle for business travel, they will be&nbsp;<strong>reimbursed via the current <a href=\"https:\/\/www.irstaxapp.com\/2020-mileage-reimbursement-calculator\/\">IRS mileage rate reimbursement<\/a>.<\/strong><\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_self_employed_person_claim_per_diem_allowance\"><\/span>Can self employed person claim per diem allowance?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Self employed or freelancers  can use per diems to deduct meals and incidental expenses from their taxes  while on travel, but not for lodging expense. For lodging, the actual expense has to be claimed based on receipt\/payment proof of actual expense on lodging.These expense , with the limit prescribed by GSA are allowed to be deducted as r <a href=\"https:\/\/www.irstaxapp.com\/self-employment-deductions-tax\/\">self employed business deduction<\/a>.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1669006446223\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is per diem taxable?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Per diem granted by the employers to its employees is taxable in the hand of employee only if the per diem given is more than The IRS <strong>per diem rates<\/strong> . Similarly , business entity including self employed person can deduct the per diem expense from gross revenue only to the extent of officially declared per diem rates.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1669006635524\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Are there IRS per diem guidelines ?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>You can read <a href=\"https:\/\/www.irs.gov\/pub\/irs-regs\/perdiemfaq%26a.prn.pdf\" target=\"_blank\" rel=\"noopener\">IRS frequently asked question on  per diem<\/a>  and notice for <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-22-44.pdf\" target=\"_blank\" rel=\"noopener\">special allowance announced by IRS.<\/a><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>What is per diem? The per diem rates is an important data that decides the allowance paid employees for lodging, meals, and incidental expenses incurred when travelling. In other words, per diem rate is a daily payment to reimburse you for the out-of-pocket costs for food, lodging and incidental expenses you incur during official tours.So, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6043,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/3195"}],"collection":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/comments?post=3195"}],"version-history":[{"count":4,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/3195\/revisions"}],"predecessor-version":[{"id":6155,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/3195\/revisions\/6155"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media\/6043"}],"wp:attachment":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media?parent=3195"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/categories?post=3195"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/tags?post=3195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}