Notice 2017-54 announces the special per diem rates effective October 1, 2017, which taxpayers may use to substantiate the amount of expenses for lodging, meals, and incidental expenses when traveling away from home. This notice provides the special transportation industry rate, the rate for the incidental expenses only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method.
Notice 2017-54 will be in IRB 2017-42, dated October 16, 2017.