Fringe Benefits

CAUTION--This page contains data for several years. Please watch all dates carefully.

Contents

High-Low Per Diem Amounts 2023/2024--High- and Low-Cost Rates

High-Low Per Diem Amounts 2022/2023--High- and Low-Cost Rates

High-Low Per Diem Amounts 2021/2022--High- and Low-Cost Rates

High-Low Per Diem Amounts 2020/2021--High- and Low-Cost Rates

High-Low Per Diem Amounts 2019/2020--High- and Low-Cost Rates

High-Low Per Diem Amounts 2018/2019--High- and Low-Cost Rates

Standard Industry Fare Level (SIFL)

High-Low Per Diem Amounts 2023/2024--High- and Low-Cost Rates

Notes.

We are no longer publishing the list of high-cost areas. The list for the current year is available in Notice 2023-68 at IRS.gov.
For the detailed listing of per diem amounts for individual localities, go to www.gsa.gov and look for Per Diem Rates
For more details on the per diem method see Revenue Procedure 2019-48.
Optional incidental expense only per calendar day (or partial day) is $5 per day.


Travel during the period October 1, 2023 to September 30, 2024

                                    M and IE    Max.Per Diem

High-cost localities                  $74         $309
All other localities                   64          214

Special M and IE rate for taxpayers in the transportation industry are $69 for any locality of travel in the continental U.S (CONUS) and $74 for any locality of travel outside the continental U.S. (OCONUS).

High-Low Per Diem Amounts 2022/2023--High- and Low-Cost Rates

Notes.

We are no longer publishing the list of high-cost areas. The list for the current year is available in Notice 2022-44 at IRS.gov.
For the detailed listing of per diem amounts for individual localities, go to www.gsa.gov and look for Per Diem Rates
For more details on the per diem method see Revenue Procedure 2019-48.
Optional incidental expense only per calendar day (or partial day) is $5 per day.


Travel during the period October 1, 2022 to September 30, 2023

                                    M and IE    Max.Per Diem

High-cost localities                  $74         $297
All other localities                   64          204

High-Low Per Diem Amounts 2021/2022--High- and Low-Cost Rates

Notes.

We are no longer publishing the list of high-cost areas. The list for the current year is available in Notice 2021-52 at IRS.gov.
For the detailed listing of per diem amounts for individual localities, go to www.gsa.gov and look for Per Diem Rates
For more details on the per diem method see Revenue Procedure 2019-48.
Optional incidental expense only per calendar day (or partial day) is $5 per day.


Travel during the period October 1, 2021 to September 30, 2022

                                    M and IE    Max.Per Diem

High-cost localities                  $74         $296
All other localities                   64          202

High-Low Per Diem Amounts 2020/2021--High- and Low-Cost Rates

Notes.

We are no longer publishing the list of high-cost areas. The list for the current year is available in Notice 2020-71 at IRS.gov.
For the detailed listing of per diem amounts for individual localities, go to www.gsa.gov and look for Per Diem Rates
For more details on the per diem method see Revenue Procedure 2019-48.
Optional incidental expense only per calendar day (or partial day) is $5 per day.


Travel during the period October 1, 2020 to September 30, 2021

                                    M and IE    Max.Per Diem

High-cost localities                  $71         $292
All other localities                   60          198

Special M and IE rate for taxpayers in the transportation industry are $66 for any locality of travel in the continental U.S (CONUS) and $71 for any locality of travel outside the continental U.S. (OCONUS).

High-Low Per Diem Amounts 2019/2020--High- and Low-Cost Rates

Notes.

We are no longer publishing the list of high-cost areas. The list for the current year is available in Notice 2019-55 at IRS.gov.
For the detailed listing of per diem amounts for individual localities, go to www.gsa.gov and look for Per Diem Rates
For more details on the per diem method see Revenue Procedure 2011-47.
Optional incidental expense only per calendar day (or partial day) is $5 per day.


Travel during the period October 1, 2019 to September 30, 2020

                                    M and IE    Max.Per Diem

High-cost localities                  $71         $297
All other localities                   60          200

High-Low Per Diem Amounts 2018/2019--High- and Low-Cost Rates

Notes.

We are no longer publishing the list of high-cost areas. The list for the current year is available in Notice 2018-77 at IRS.gov.
For the detailed listing of per diem amounts for individual localities, go to www.gsa.gov and look for Per Diem Rates
For more details on the per diem method see Revenue Procedure 2011-47.
Optional incidental expense only per calendar day (or partial day) is $5 per day.


Travel during the period October 1, 2018 to September 30, 2019

                                    M and IE    Max.Per Diem

High-cost localities                  $71         $287
All other localities                   60          195

Standard Industry Fare Level (SIFL)

If your company provides a free flight on a company aircraft to an employee that's not for business purposes, you must impute the value of the flight as income on the employee's W-2. The table below is how the IRS values such a flight. It's a combination of a terminal charge and a mileage charge.

NOTE The SIFL rates are based on airline industry expenses divided seat miles. As a result of the pandemic seat miles decreased faster than expenses. Thus, the historical computation method yielded much higher SIFL rates. Taxpayers can use any three of the methods below to compute the personal usage for the six-month period indicated. See Rev. Rul. 2021-11 (IRB 2021-24) for a complete description.

Period Flight Taken     Terminal    Up to    501-1500   Over 1500
                         Charge    500 miles   miles      miles


(See below for rates in 2023 and subsequent years)

SIFL Rate Adjusted for PSP Grants

Jul.1, 22--Dec.31, 22    $44.97      0.2460    0.1875     0.1803

SIFL Rate Adjusted for PSP Grants and Promissory Notes

Jul.1, 22--Dec.31, 22    $46.83      0.2562    0.1953     0.1878



SIFL Rate Adjusted for PSP Grants

Jan.1, 22--Jun.30, 22    $33.88      0.1853    0.1413     0.1359

SIFL Rate Adjusted for PSP Grants and Promissory Notes

Jan.1, 22--Jun.30, 22    $29.45      0.1611    0.1228     0.1181



SIFL Rate Adjusted for PSP Grants

Jul.1, 21--Dec.31, 21    $43.54      0.2382    0.1816     0.1746

SIFL Rate Adjusted for PSP Grants and Promissory Notes

Jul.1, 21--Dec.31, 21    $30.69      0.1679    0.1280     0.1231


SIFL Rate Adjusted for PSP Grants

Jan.1, 21--Jun.30, 21    $44.35      0.2426    0.1850     0.1778

SIFL Rate Adjusted for PSP Grants and Promissory Notes

Jan.1, 21--Jun.30, 21    $38.03      0.2080    0.1586     0.1525


SIFL Rate Historical Computation

Jan.1, 24  Jun.30, 24    $55.05      0.3012    0.2296     0.2208
Jul.1, 23  Dec.31, 23     52.98      0.2898    0.2210     0.2124
Jan.1, 23  Jun.30, 23     52.35      0.2864    0.2183     0.2099
Jul.1, 22--Dec.31, 22     44.18      0.2417    0.1843     0.1771
Jan.1, 22--Jun.30, 22     44.98      0.2460    0.1876     0.1803
Jul.1, 21--Dec.31, 21     81.43      0.4455    0.3396     0.3265
Jan.1, 21--Jun.30, 21     61.88      0.3385    0.2581     0.2481
Jul.1, 20--Dec.31, 20     42.62      0.2331    0.1778     0.1709
Jan.1, 20--Jun.30, 20     42.84      0.2344    0.1787     0.1718
Jul.1, 19--Dec.31, 19     42.46      0.2322    0.1771     0.1702
Jan.1, 19--Jun.30, 19     43.53      0.2381    0.1816     0.1745
Jul.1, 18--Dec.31, 18     42.88      0.2346    0.1788     0.1719
Jan.1, 18--Jun.30, 18     41.71      0.2282    0.1740     0.1673
Jul.1, 17--Dec.31, 17     40.63      0.2222    0.1694     0.1629
Jan.1, 17--Jun.30, 17     38.85      0.2125    0.1620     0.1558
Jul.1, 16--Dec.31, 16     37.68      0.2061    0.1572     0.1511
Jan.1, 16--Jun.30, 16     39.19      0.2144    0.1635     0.1572
Jul.1, 15--Dec.31, 15     42.79      0.2341    0.1785     0.1716
Jan.1, 15--Jun.30, 15     45.52      0.2490    0.1898     0.1825
Jul.1, 14--Dec.31, 14     46.25      0.2530    0.1929     0.1855
Jan.1, 14--Jun.30, 14     45.98      0.2515    0.1918     0.1844
Jul.1, 13--Dec.31, 13     48.53      0.2654    0.2024     0.1946
Jan.1, 13--Jun.30, 13     48.54      0.2655    0.2024     0.1946
Jul.1, 12--Dec.31, 12     46.97      0.2569    0.1959     0.1884
Jan.1, 12--Jun.30, 12     44.88      0.2455    0.1872     0.1800
Jul.1, 11--Dec.31, 11     43.79      0.2395    0.1826     0.1756
Jan.1, 11--Jun.30, 11     40.90      0.2237    0.1706     0.1640
Jul.1, 10--Dec.31, 10     41.00      0.2243    0.1710     0.1644
Jan.1, 10--Jun.30, 10     40.28      0.2204    0.1680     0.1615
Jul.1, 09--Dec.31, 09     45.71      0.2501    0.1907     0.1833
Jan.1, 09--Jun.30, 09     45.41      0.2484    0.1894     0.1821


Maximum Certified        Aircraft Multiple        Aircraft Multiple
 Takeoff Weight           Control Employee       Non-Control Employee

6,000 lbs. or less             62.5%                    15.6% 
6,001-10,000 lbs.             125.0%                    23.4%
10,001-25,000 lbs.            300.0%                    31.3%
25,001 lbs. or more           400.0%                    31.3%

Copyright 2017-2024 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536

--Last update 04/17/24

Fringe Benefits

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