SECTION 5. HIGH-LOW

SUBSTANTIATION METHOD

1. Annual high-low rates . For purposes of the high-low substantiation method, the per diem rates in lieu of the rates described in Notice 2017–54 (the per diem substantiation method) are $287 for travel to any high-cost locality and $195 for travel to any other locality within CONUS. The amount of the $287 high rate and $195 low rate that is treated as paid for meals for purposes of § 274(n) is $71 for travel to any high-cost locality and $60 for travel to any other locality within CONUS. See section 5.02 of Rev. Proc. 2011–47 (or successor). The per diem rates in lieu of the rates described in Notice 2017–54 (the meal and incidental expenses only substantiation method) are $71 for travel to any high-cost locality and $60 for travel to any other locality within CONUS.

2. High-cost localities . The following localities have a federal per diem rate of $241 or more, and are high-cost localities for all of the calendar year or the portion of the calendar year specified in parentheses under the key city name.

Comments@irscounsel.treas.gov, with “Notice 2018–76” in the subject line. All submissions will be available for public inspection and copying in room 1621, 1111 Constitution Avenue, NW, Washington, DC, from 9 a.m. to 4 p.m.

DRAFTING INFORMATION

The principal author of this notice is Patrick M. Clinton of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice, contact Patrick M. Clinton at (202) 317-7005 (not a toll-free number).

2018–2019 Special Per Diem Rates

Notice 2018–77