餐
Per Diem Meal Reimbursement
一般, meals 和 certain incidental travel expenses are reimbursable on a per diem basis (not actual expenses) for 在一夜之间 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 在一夜之间 stay are not reimbursable (with the exception of business-related meals 和 加班就餐).
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 在一夜之间 travel. This includes situations where one traveler purchases 和 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, 根据国税局的裁定.
M&IE费率表
This table provides individual meal reimbursement amounts, which are breakdowns of the M&IE per diem rates shown in the M&IE Per Diem 和 住宿 Guideline 表. These rates should be used to determine the maximum meal reimbursement amounts for official business meals 和/or the M&IE reduction, which must occur where meals are provided at no cost during an 在一夜之间 travel period.
If your department chooses to reimburse travelers for meals based on actual meal costs, you may not exceed the 所有owable meal amount.
M&IE费率表
查看GSA&IE费率表 for meal breakdown
每日费率
Meal 和 住宿 每日费率
