The Internal Revenue Service intends to stop authorizing the high-low per diem method for substantiating lodging, meal and incidental expenses that can be incurred when traveling away from home.
In a revenue procedure that it issued last year, the IRS had requested public comment on the continuing need for using the high-low method to substantiate lodging, meal, and incidental expenses incurred when traveling away from home, but received no comments on the proposal. In
While the IRS plans to discontinue publishing the per diem revenue procedure annually, it said it would publish a revenue procedure in subsequent years only when modifying the substantiation rules and procedures. It will also publish the special transportation rate in an annual notice.