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.
Standard Deductions - 2017
Married Filing Joint $12,700
Single (other than HOH or surviving spouse) $ 6,350
Head of Household $ 9,350
Married
Filing Separate $ 6,350
Standard deduction for dependent on another's return is the greater of $ 1,050 or the individual's
earned income for the year plus $350 (but not more than the standard deduction amount)
Married Over 65 or blind additional
$ 1,400
Single or Head of Household over 65 or blind additional $ 1,550
