meals and incidental expenses


Also found in: Financial, Acronyms.

meals and incidental expenses

An “expenses rate” determined by the location of a traveller's temporary duty (TDY) assignment (the location/destination where the traveller actually performs TDY travel).

The meals portion covers expenses for breakfast, lunch and dinner. Incidental expenses include fees and tips to hotel staff, laundry, dry-cleaning or pressing of clothing, transportation between places of lodging/business and places where meals are taken, and telephone calls necessary to reserve lodging accommodations. Specifically excluded are alcoholic beverages and entertainment expenses, and any expenses incurred for other persons.
References in periodicals archive ?
Of this amount the IRS disallowed 2.7 cents a mile based on another sentence in the revenue procedure: It says when a per diem is paid only for meals and incidental expenses, the amount treated as paid for food and beverages is the lesser of the actual per diem or the federal M&IE rate.
The 2003 per-diem rate for locations not specifically listed is $55 for lodging and $30 for meals and incidental expenses (M&IE).The rates are generally updated in the fall.
The Tax Court rejected this argument and said the revenue procedure may apply to three distinct situations: when a traveling employee pays (1) only for meals, (2) for both meals and incidental expenses and (3) only for incidental expenses.