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The IRS allows people who travel for business to deduct their meal expenses from their income. The Per Diem rate is set by the IRS. The current rate (as of October 1, 2015) is $63 per day in the Continental US and $68 per day while in Canada.You may hear the amount of the deduction quoted as $50.40.he IRS allows people who travel for business to deduct their meal expenses from their income. The Per Diem rate is set by the IRS. The current rate (as of October 1, 2015) is $63 per day in the Continental US and $68 per day while in Canada.
October 03, 2014 Categories: Tax Planning & Compliance. Effective October 1, 2014, IRS Notice 2014-57, 2014â2015 Special Per Diem Rates, updates the per diem rates that can be used for reimbursement of ordinary and normal business expenses incurred while employees travel away from home.or fiscal year 2015 â which spans October 1, 2014, through September 30, 2015 â the per diem rate for high-cost areas has risen to $259, an increase of $8 over the prior year. This rate consists of $194 for lodging and $65 for M&IE.