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Bulletin No. 2015–40 October 5, 2015

ADMINISTRATIVE

Internal Revenue Bulletin 2015-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2015–63, page 461. Optional special per diem rates. This notice provides the 2015–2016 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. The notice includes (1) the special transportation industry rate, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method.

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▸Contents — Internal Revenue Bulletin 2015-40
Internal Revenue Bulletin 2015-40

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