Irs Publication 2024 Per Diem Rates 2024. Irs per diem rates 2024 by state cass bettine, per diem rates for mileage are set by the irs; The irs has released its annual update of special per diem rates for taxpayers to use in substantiating business expenses while traveling away from home.

For fy 2024, the maximum lodging allowance rates in some existing per diem localities will increase, and the standard conus lodging rate will increase from $98 to $107,. You may use the dropdown box below to select a country.