Per Diem Meal Reimbursement
Generally, meals and certain incidental travel expenses are reimbursable on a per diem basis (not actual expenses) for overnight official business travel outside the traveler's official station.
- Meal expenses will be reimbursed only through submission of an Expense Report in Chrome River.
- Meal expenses not involving an overnight stay are not reimbursable (with the exception of business-related meals and overtime meals).
IRS Reporting Requirements
Meal reimbursements made in accordance with these regulations are not considered by the IRS to be reportable income, except for meal/tip expenditures of $75 or more, which are not related to overnight travel. This includes situations where one traveler purchases and claims reimbursement for the meals of another person on official business. A receipt is required for meal expenses of $75 or more. Attach the receipt to the Expense Report in Chrome River. Original receipts must be maintained in a department file.
If you are reimbursed for meal amounts that exceed the published per diem rate, the amount that your meal reimbursement exceeds the per diem will be reported as taxable income, per IRS ruling.
M&IE Rate Table
This table provides individual meal reimbursement amounts, which are breakdowns of the M&IE per diem rates shown in the M&IE Per Diem and Lodging Guideline tables. These rates should be used to determine the maximum meal reimbursement amounts for official business meals and/or the M&IE reduction, which must occur where meals are provided at no cost during an overnight travel period.
If your department chooses to reimburse travelers for meals based on actual meal costs, you may not exceed the allowable meal amount.
M&IE Rate Table
View the GSA M&IE Rate Table for meal breakdown
Per Diem Rates
Meal and Lodging Per Diem Rates