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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This annual notice provides the 2012–2013 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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▸Contents — Internal Revenue Bulletin 2012-42
Internal Revenue Bulletin 2012-42

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