The IRS has issued the 2020–2021 business travel per diem rates for substantiating employee business expenses, including lodging, meals and incidental expenses. The Meal and Incidental Expense (M&IE) rates for the transportation industry remain at $66 for travel in the continental U.S. and $71 for travel outside the continental U.S. The per diem for travel to high-cost localities has decreased from $297 to $292 ($71 for M&IE), while the rate for travel to other localities has decreased from $200 to $198 ($60 for M&IE). The updated rates and list of high-cost locations apply to per diem allowances paid to employees after Sept. 30, 2020. For additional information:  Call or visit our website for more information!