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Rev. Proc. 2019-48, 2019-51 I.R.B.

SECTION 4. RATE FOR INCIDENTAL

Internal Revenue Bulletin 2022-41 · 2026-10-03 edition · updated 2026-10-04 · United States

EXPENSES ONLY DEDUCTION

The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day. See section 4.05 of Rev. Proc. 2019-48 (or successor).

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▸Contents — Internal Revenue Bulletin 2022-41
Internal Revenue Bulletin 2022-41

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