Small Business Taxes & Management--Copyright 2023, A/N Group, Inc.
--This page contains data for several years. Please watch all dates carefully.
Contents
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
High-Low Per Diem Amounts 2017/2018--High- and Low-Cost Rates
Standard Industry Fare Level (SIFL)
Notes.
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
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 2021/2022--High- and Low-Cost Rates
Notes.
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
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 2020/2021--High- and Low-Cost Rates
Notes.
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.
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
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 2018/2019--High- and Low-Cost Rates
Notes.
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
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 2017/2018--High- and Low-Cost Rates
Notes.
Travel during the period October 1, 2017 to September 30, 2018
M and IE Max.Per Diem
High-cost localities $68 $284
All other localities 57 191
Special M and IE rate for taxpayers in the transportation industry are $63 for any locality of travel in the continental U.S (CONUS) and $68 for any locality of travel outside the continental U.S. (OCONUS).
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
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, 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 2017-2023 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 04/10/23