Meal and Incidental Expenses (M&IE) Per Diem Rates
Michigan Tech follows the U.S. General Services Administration (GSA) guidelines for meal and incidental expenses. Meals while traveling are reimbursable at M&IE per diem rates. The per diem rate includes breakfast, lunch, dinner and incidental expenses. The M&IE per diem rate for each calendar day is determined by the location where lodging was obtained for the night while in travel status. On the day of return, the M&IE per diem rate where you spent the night before returning home should be used. On the first and last of travel, 75% of the full-day M&IE per diem rate will be reimbursable to travelers.
Receipts for meals are not required when travelers are reimbursed using M&IE per diem rates. If no meals are incurred, travelers may still be reimbursed for the incidental portion of the M&IE rate. Meals covered by a conference fee will generally not be reimbursed.
When traveling to Houghton the Standard Rate Allowance of $59 per day should be used.
Standard Rate Allowances for Meals (Including Tips)
IRS Key City Allowances
The IRS key cities and the applicable per diem rates are provided by the US General Services Administration (see Meals and Incidental Expenses).
This table lists the five tiers for Meals and Incident Expenses.
|Breakfast||$ 13.00||$ 14.00||$ 16.00||$ 17.00||$ 18.00|
|Lunch||$ 15.00||$ 16.00||$ 17.00||$ 18.00||$ 20.00|
|Dinner||$ 26.00||$ 29.00||$ 31.00||$ 34.00||$ 36.00|
|$ 5.00||$ 5.00||$ 5.00||$ 5.00||$ 5.00|
|Full-Day Rate||$ 59.00||$ 64.00||$ 69.00||$ 74.00||$ 79.00|
Foreign Per Diem Rates
Foreign per diem rates are provided by the US Department of State. The M & IE (Meals and Incidental Expenses) Rate column for the appropriate city, country and month of travel is used in conjunction with the table below to determine the amount for each meal.
The following percentages may be used to determine the foreign per diem by meal:
For example, if the foreign per diem is $80/day, the following amounts may be claimed.
Reporting Meal Expenses
University policy - Reimbursement of Business Meals
Business meals incurred while traveling must be reported on a Travel Expense Report