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Text of IRS Notice 2021-52: Special Per Diem Rates 2021-2022 (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
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 [1] the special transportation industry meal and incidental expenses (M&IE) rates, [2] the rate for the 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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