To view new per diem rates, go to www.gsa.gov/perdiem.
Remember railroad per diem rates are subject to different rules
Lodging per diem cannot be used for self-employed or for unreimbursed employee expenses. Only actual costs can be used. Meals and incidentals are allowed at per diem for this group. Lodging for employees can only be used for substantiation purposes for employers to determine reimbursement and income exclusion.
Married Filing Joint $12,600
Single (other than HOH or surviving spouse) $ 6,300
Head of Household $ 9,300
Married
Filing Separate $ 6,300
Standard deduction for dependent on another's return is $ 1,050
Married Over 65 or blind additional
$ 1,250
Single or Head of Household over 65 or blind additional $ 1,550
