The Internal Revenue Service has issued new “high-low” per diems for lodging, meals & incidentals. Under this method, there’s a list of localities that are classified as "high-cost" areas—all other localities are deemed "low-cost" areas. There’s one per diem rate for high-cost areas and another for low-cost areas. These simplified rates can be used in lieu of the hundreds of city-by-city rates.
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