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Taxaide Publication 554 - Additional Material Prev  Up  Next   Home   More Online Publications

The Taxaide

Taxaide Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Taxaide Tax questions. Taxaide What's New Future developments. Taxaide  The IRS has created a page on IRS. Taxaide gov for information about Publication 1542, at www. Taxaide irs. Taxaide gov/pub1542. Taxaide Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Taxaide Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Taxaide It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Taxaide For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Taxaide R. Taxaide B. Taxaide 520, which can be found on the Internet at www. Taxaide irs. Taxaide gov/irb/2011-42_IRB/ar12. Taxaide html. Taxaide Per diem rates on the Internet. Taxaide   You will find links to per diem rates at www. Taxaide gsa. Taxaide gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Taxaide S. Taxaide possessions; and Foreign per diem rates. Taxaide Publication 1542 revisions. Taxaide   Publication 1542 is available only on the Internet at IRS. Taxaide gov. Taxaide Print copies can no longer be ordered. Taxaide   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Taxaide An article on IRS. Taxaide gov will alert you to which locations have updated rates. Taxaide To reach these articles, go to www. Taxaide irs. Taxaide gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Taxaide You will find the new rates in Table 4. Taxaide   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Taxaide You will be alerted to these changes by a similar article on IRS. Taxaide gov and can find the changes in Table 2 of the revised publication. Taxaide   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Taxaide The annual issue of the publication should be available each year in mid- to late-October. Taxaide Comments and suggestions. Taxaide   We welcome your comments about this publication and your suggestions for future editions. Taxaide   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Taxaide NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxaide Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxaide   You can email us at taxforms@irs. Taxaide gov. Taxaide Please put “Publications Comment” on the subject line. Taxaide You can also send us comments from www. Taxaide irs. Taxaide gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Taxaide ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxaide Ordering forms and publications. Taxaide   Visit www. Taxaide irs. Taxaide gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Taxaide Internal Revenue Service 1201 N. Taxaide Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxaide   If you have a tax question, check the information available on IRS. Taxaide gov or call 1-800-829-1040. Taxaide We cannot answer tax questions sent to either of the above addresses. Taxaide Prev  Up  Next   Home   More Online Publications