Meals must be incurred during travel status and based on allowable per diem rates which includes:

• basic cost of meal
• sales tax
• customary tip/gratuity
• incidental expenses

Per Diem Rates

List of Domestic Per Diem Rates

• includes 48 contiguous States and District of Columbia high cost locations
• use this county code search when the city is not listed and to identify if the city is in a high cost county 
• if both city and county is not listed, use CONUS (contiguous U.S. and District of Columbia) standard meal rate of $46
• use this meal breakdown for domestic locations  (do not use GSA meal breakdown)

List of Non-Contiguous Per Diem Rates

• includes Alaska, Hawaii and other U.S. territories
• use other category if location is not listed
• add local incidental and local meal rates to compute total allowable daily meal rate
• meal breakdown is 25% for breakfast, 30% for lunch, 45% for dinner of total daily meal rate

List of Foreign Per Diem Rates

• listed in US dollars
• use other category if location is not listed
• meal breakdown is 25% for breakfast, 30% for lunch, 45% for dinner of total daily meal rate

Reimbursement 

Daily meal allowance is allowable according to the following time guidelines:

1. entering travel status by departing from official duty station/residence; it's allowable to go into travel status up to three hours before domestic flights and up to four hours before international flights
   • 8am or before (breakfast, lunch and dinner)
   • after 8am until 2pm (lunch and dinner)
   • after 2pm until 6pm (dinner)
2. coming off travel status by returning to official duty station/residence
   • before 12 noon  (breakfast)
   • 12 noon until before 6pm (breakfast and lunch)
   • 6pm or after (breakfast, lunch and dinner)

Reimbursement for Actual Cost Over Allowance

Meal(s) such as banquet dinners (if required) must be conference/seminar sponsored and have speakers or pertinent round table discussions. These type of meals are not considered meal per diem. Use banquet meals line item in eTravel. Receipts are required.

Meals Paid on Behalf of Others

Itemized receipt(s) are required regardless of cost.  Reimbursement is at actual amount paid (exclude alcohol) and cannot exceed allowable meal per diem rate/per person according to location of travel.  Spreadsheet is required.  Review instructions.

TIPS:

• travelers should pay for their own meals and request allowable meal per diem which does not require receipts
• if it's necessary to pay meals on behalf of others, request itemized receipt before ordering

Non-Reimbursable

• meals included in price of lodging (i.e. B & B)
• meals included in registration fee
• provided meals (except for airline meals and continental breakfasts) and regardless whether or not:
  • there was a registration fee
  • attended the function where the meal was served (unless there is a legitimate business reason not attending)