The IRS recently released new per diem rates for travelers. These rates are effective October 1, and may be used in lieu of previously published year 2000 rates. Taxpayers who prefer to use the previous rates may do so until December 31, 2000.
The complete table of rates by city is available for downloading or online perusal. The new rates will be effective for the fiscal year ending September 30, 2001, and new rates will be released annually on October 1.
See our previous article for more details about the use of per diem rates.