Irs Publication 2024 Per Diem Rates 2024.  — the special per diem rates that a taxpayer may use in substantiating travel and business expenses under the per diem substantiation method (set out in rev. After rates have increase the last couple years, rates are set.

Per diem or other fixed allowance. You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure.