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Publication 1542, Per Diem Rates

This publication is for employers who pay a daily allowance to employees for business travel away from home within the continental U.S. It gives the maximum daily rate they can use without treating part of the allowance as wages for tax purposes.


Current Products

Publication 1542 (HTML)


Recent Developments

Publication 1542 Will No Longer Be Updated -- 21-MAY-2012

Other Items You May Find Useful:

All Revisions for Publication 1542

Publication 463, Travel, Entertainment, Gift, and Car Expenses

Per Diem Rates on the U.S. General Services Administration (GSA) Website

Other Current Products


Comment on Publication 1542

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Page Last Reviewed or Updated: 15-Apr-2013