Notice 2026-60: Special per diem rates

IRS GuideWire

September 24, 2026

Issue Number: Notice 2026-60

Inside This Issue

Notice 2026-60 announces the special per diem rates effective October 1, 2026, which taxpayers may use to substantiate the amount of expenses for lodging, meals, and incidental expenses when traveling away from home. This notice provides the special transportation industry rate, the rate for the incidental expenses only deduction, and the rates and list of high-cost localities for purposes of the high-low substantiation method.

Notice 2026-60 will be in IRB:2026-43, dated: October 19,2026.

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