Irs per Diem Rates 2024 Calculator

IRS Per Diem Rates 2024 Calculator

Calculation Summary

Total Lodging:

Total M&IE (Meals & Incidentals):

Estimated Total:

function calculatePerDiem() { var lodgingRate = parseFloat(document.getElementById('lodgingRate').value); var mieRate = parseFloat(document.getElementById('mieRate').value); var numNights = parseInt(document.getElementById('numNights').value); var fullDays = parseInt(document.getElementById('fullDays').value); var includeFirstLast = document.getElementById('includeFirstLast').checked; if (isNaN(lodgingRate) || isNaN(mieRate) || isNaN(numNights) || isNaN(fullDays)) { alert("Please enter valid numeric values."); return; } // Calculation Logic var totalLodging = lodgingRate * numNights; var baseMIE = mieRate * fullDays; var proratedMIE = 0; if (includeFirstLast) { // IRS Rule: 75% of M&IE for first and last day proratedMIE = (mieRate * 0.75) * 2; } var totalMIE = baseMIE + proratedMIE; var grandTotal = totalLodging + totalMIE; // Display Results document.getElementById('resLodging').innerText = "$" + totalLodging.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resMIE').innerText = "$" + totalMIE.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resTotal').innerText = "$" + grandTotal.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resultsArea').style.display = 'block'; }

Understanding 2024 IRS Per Diem Rates

Per diem is a daily allowance provided to employees for business travel expenses, covering lodging, meals, and incidental expenses (M&IE). The rates are set by the General Services Administration (GSA) for the continental United States (CONUS) and fluctuate annually.

Standard 2024 Rates

For the fiscal year 2024 (effective October 1, 2023), the standard per diem rates for most locations in the United States are:

• Lodging: $107 per night
• Meals & Incidental Expenses (M&IE): $59 per day
• Total Standard Daily Rate: $166

The "First and Last Day" Rule

A critical component of IRS per diem calculation is the prorated rate for travel days. On the day you depart and the day you return home, you are generally only entitled to 75% of the M&IE rate. Our calculator automatically applies this math if the checkbox is selected.

High-Cost Areas (Non-Standard Areas)

Many major cities (like New York City, San Francisco, or Chicago) have "Non-Standard" rates that are significantly higher than the $166 base rate. For these destinations, you should look up the specific GSA rate for that city and enter the values into the calculator manually.

Example Calculation

If you travel to a standard CONUS location for a conference, staying 3 nights and having 2 full middle days plus 2 travel days (departure and return):

1. Lodging: $107 x 3 nights = $321
2. Full Days M&IE: $59 x 2 days = $118
3. Travel Days M&IE: ($59 x 0.75) x 2 days = $88.50
4. Total Reimbursement: $527.50

Incidental Expenses Defined

Incidentals under the IRS definition specifically include fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. It does not include transportation between the airport and hotel or laundry expenses for short trips.

Note: While per diem simplifies accounting, employers may choose to reimburse actual expenses instead. If you use per diem, you generally do not need to provide receipts for meals, but you must still provide receipts for lodging to prove the expense was incurred.