Notice 2022-44, page 277.

Optional special per diem rates. This notice provides the 2022-2023 special per diem rates for taxpayers to use in substantiating the amount of ordinary and

Finding Lists begin on page ii.

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.