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Text of IRS Notice 2016-58: Special Per Diem Rates 2016-2017 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 27, 2016
"This annual notice provides the 2016-2017 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically [1] the special transportation industry meal and incidental expenses (M&IE) rates, [2] the rate for t he incidental expenses only deduction, and [3] the rates and list of high- cost localities for purposes of the high- low substantiation method."
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