State travel taxes and official forms
49 references for the contiguous states and DC: payment accounts, source conditions, forms and tax authority links.
Highest and lowest per diem rates
FY2027 rankings by peak and average lodging, seasonal swing, M&IE tier and the largest changes from FY2026.
IRS high-low per diem rates
The IRS high-low substantiation rates for employers, the high-cost locality list and how it differs from GSA rates.
Meals & incidental expenses
All five CONUS allowance levels, meal allocations, 75% travel-day amounts and deduction examples.
Federal travel rules
A practical rule index: qualifying travel, actual lodging costs, provided meals, receipts and agency approvals.
Official source directory
Which agency publishes each rate or rule, including Alaska, Hawaii, overseas destinations and state tax information.
Using this reference
Begin with the work location and travel dates. Read the locality’s coverage description, select the applicable fiscal year, and check each overnight date against the seasonal lodging calendar. M&IE is a daily allowance; lodging is a limit on eligible room costs.
A rate lookup does not approve a claim. Use the official rule and the travel authorization when the itinerary includes personal time, multiple destinations, an exception or an employer policy.
Browse the practical guides for worked examples and booking questions.