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|Text of IRS Notice 2021-52: Special Per Diem Rates 2021-2022 (PDF)|
Internal Revenue Service [IRS]
Sept. 7, 2021
"This annual notice provides the 2021-2022 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  the special transportation industry meal and incidental expenses (M&IE) rates,  the rate for the incidental expenses only deduction, and  the rates and list of high-cost localities for purposes of the high-low substantiation method."
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