Availability of Per Diem Rates for Self-Employed Farmers and Ranchers

Date
2007-03-30
Authors
Harl, Neil
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Iowa State University Digital Repository
Abstract

The issue of whether and to what extent self-employed taxpayers can make use of the federal per diem rates1 for lodging, meals and incidental expenses incurred during business travel away from home without the need to produce receipts was brought into focus by an early 2007 Tax Court decision.2 The case, Riley v. Commissioner,3 was a small Tax Court decision but illustrates some important points for travel expense deductibility.

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