<HTML><HEAD><TITLE>RP-2009-47: Per Diem Expense Guidance</TITLE>
<META http-equiv=Content-Type content="text/html; charset=utf-8"><LINK href="http://service.govdelivery.com/service/w3c/p3p.xml" rel=P3Pv1>
<STYLE type=text/css>
body {
font-size: 12px;
font-family: arial, verdana, sans-serif;
font-weight: normal;
font-style: normal;
}
.physicalAddress {
color: gray;
font-size: 10px;
font-family: arial, verdana, sans-serif;
font-weight: 100;
}
</STYLE>
<META content="MSHTML 6.00.2900.3603" name=GENERATOR></HEAD>
<BODY style="MARGIN: 4px 4px 1px; FONT: 14pt Footlight MT Light">
<DIV>FYI</DIV>
<DIV> </DIV>
<DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=6>Karen Park<BR></FONT></STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon State Social Security Coordinator</STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:KFOTKODQBNNW.IMAGE_35.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
<DIV><STRONG><FONT face="Footlight MT Light" color=#6147c5 size=4></FONT></STRONG> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5>Please note my office hours are Monday thru Thursday 6 am to 4:30 pm</FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV><BR><BR>>>> "Internal Revenue Service (IRS)" <irs@service.govdelivery.com> 9/30/2009 11:27 AM >>><BR></DIV>
<P></P>
<P></P><!--RSS_SECTION-->
<TABLE style="FONT-SIZE: 12pt" cellSpacing=0 cellPadding=5 width=675 border=1>
<TBODY>
<TR>
<TD style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; PADDING-TOP: 0px; BACKGROUND-COLOR: rgb(0,30,89)" colSpan=2><IMG id=logo alt="IRS.gov Banner" src="cid:IDSJATNQCEDM.irslogo.gif" name=logo> </TD></TR>
<TR vAlign=top align=left>
<TD bgColor=#999999>
<TABLE style="PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px; WIDTH: 100%; COLOR: rgb(255,255,255); PADDING-TOP: 0px">
<TBODY>
<TR>
<TD style="TEXT-ALIGN: left">IRS GuideWire </TD>
<TD style="TEXT-ALIGN: right">September 30, 2009 </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
<TABLE cellSpacing=3 cellPadding=3 width=675 border=1>
<TBODY>
<TR vAlign=top align=left>
<TD style="PADDING-LEFT: 10px; FONT-SIZE: 10pt; VERTICAL-ALIGN: top; WIDTH: 30%; COLOR: rgb(0,0,0); BACKGROUND-COLOR: rgb(204,204,255)">
<H3 style="COLOR: #001e5a">News Essentials </H3>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=97322,00.html">What's Hot</A> </P>
<P><A href="http://www.irs.gov/newsroom/content/0,,id=104345,00.html">News Releases</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98248,00.html">IRS - The Basics</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98257,00.html">IRS Guidance</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=97242,00.html">Media Contacts</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98357,00.html">Facts & Figures</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98129,00.html">Problem Alerts</A> </P>
<P><A href="http://www.irs.gov/newsroom/article/0,,id=98936,00.html">Around The Nation</A> </P>
<P><A href="http://www.irs.gov/newsroom/content/0,,id=103381,00.html">e-News Subscriptions</A> </P>
<HR>
<H3 style="COLOR: #001e5a">IRS Resources </H3>
<P><A href="http://www.irs.gov/compliance/index.html">Compliance & Enforcement</A> </P>
<P><A href="http://www.irs.gov/localcontacts/index.html">Contact My Local Office</A> </P>
<P><A href="http://www.irs.gov/efile/index.html">e-file</A> </P>
<P><A href="http://www.irs.gov/formspubs/index.html">Forms & Pubs</A> </P>
<P><A href="http://www.irs.gov/faqs/index.html">Frequently Asked Questions</A> </P>
<P><A href="http://www.irs.gov/newsroom/index.html">News</A> </P>
<P><A href="http://www.irs.gov/advocate/index.html">Taxpayer Advocacy</A> </P>
<P><A href="http://www.irs.gov/file/index.html">Where to File</A> </P>
<HR>
</TD>
<TD style="VERTICAL-ALIGN: top">
<H3 style="COLOR: #001e5a">Issue Number: RP-2009-47 </H3>
<H3 style="COLOR: #001e5a"><A id=Fifteenth name=Fifteenth>Inside This Issue</A> </H3>
<HR>
<P><A href="http://www.irs.gov/pub/irs-drop/rp-09-47.doc">Revenue Procedure 2009-47</A> provides rules for employees who are reimbursed for lodging, meals, and incidental expenses, or meals and incidental expenses only, while traveling away from home, to substantiate the expenses by per diem allowance in lieu of actual expenses. The revenue procedure also provides an optional method for employees and self-employed individuals who are not reimbursed to use in computing the deductible costs they pay or incur for business meal and incidental expenses, or for incidental expenses only if they pay or incur no meal expenses, while traveling away from home. Use of a method described in this revenue procedure is not mandatory, and a taxpayer may use actual allowable expenses if the taxpayer maintains adequate records or other sufficient evidence for proper substantiation. </P>
<P>Revenue Procedure 2009-47 will be in IRB 2009-42, dated October 19, 2009. <BR> </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P><A id=second name=second><B> </B></A>
<HR>
<DIV style="FONT-SIZE: 10pt">
<P>Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. </P>
<P>This message was distributed automatically from the IRS GuideWire mailing list. <B>Please Do Not Reply To This Message.</B> </P></DIV></TD></TR></TBODY></TABLE><!--/RSS_SECTION-->
<P></P>
<HR>
<P>Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your <A href="https://service.govdelivery.com/service/user.html?code=USIRS">Subscriber Preferences Page</A>. You will need to use your e-mail address to log in. If you have questions or problems with the subscription service, please contact <A href="mailto:support@govdelivery.com">support@govdelivery.com</A>. </P>
<P>This service is provided to you at no charge by <A title="" href="http://www.irs.gov/" target="">Internal Revenue Service (IRS)</A>. </P>
<P></P><!-- BLOGLINK --><!-- SHARE_CONTENT -->
<P class=physicalAddress><FONT class=physicalAddress style="FONT-WEIGHT: 100; FONT-SIZE: 10px; COLOR: gray; FONT-FAMILY: Arial" face=Arial color=gray size=1>Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535 · 800-439-1420 </FONT></P></BODY></HTML>