Hebrew Word of the Week. Based on Weekly Torah Portion. The Hebrew word of the week is yalad, meaning to bear, beget, or bring forth. Two derivatives of this word occur in the first verse of parashat Toldot : And these are the generations of Isaac, Abraham's son: Abraham begat Isaac (Gen.
Comment: The rate for the incidental expenses-only deduction is $5 per day for post-September 30, 2012, travel, which is unchanged from the previous rate. The IRS-approved per diem rate for high-cost areas is $242 ($177 for lodging and $65 for meals and incidental expenses).The IRS-approved per diem rate for all other areas is $163 ($111 for lodging and $52 for meals and incidental expenses).The rates apply to per diem allowances paid for travel after September 30, 2012. Comment: There are no changes in the list of high-cost localities for 2013 in Notice 2011-81.he IRS-approved per diem rate for high-cost areas is $242 ($177 for lodging and $65 for meals and incidental expenses).
If the per diem amount is not sufficient to cover employee business expenses, then the employee may take a deduction for unreimbursed expenses.File Form 2106, showing both the documented expenses and the amount of per diem received as a reimbursement.he IRS treats a per diem payment as a reimbursement for business expenses. As such, the amount is not taxable income, as long as the per diem does not exceed the actual expenses incurred.