The IRS has announced the special per diem rates that are effective Oct. 1, 2021. Taxpayers may use these per diem rates to substantiate the amount of expenses for lodging, meals and incidental expenses when traveling away from home. An employer may pay a per diem or daily amount to an employee for business-travel instead of reimbursing actual substantiated expenses for away-from-home lodging, meal and incidental expenses. Taxpayers in the transportation industry can use a special transportation industry rate and some taxpayers may use higher rates for certain high-cost localities. To see the various rates in Notice 2021-52: 


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