IRS Notice 2026-60: New 2026–2027 Per Diem Rates ($329/$230)—Travel Reimbursement Checklist for NC Employers and S Corp Owners | YCL | YCL CPA
IRS Notice 2026-60 sets the per diem rates for travel from October 1, 2026: $329 per day for high-cost localities and $230 elsewhere under the high-low method, while GSA's fiscal 2027 rate for Raleigh is $142 lodging plus $74 M&IE. Here is what Cary/RTP employers and S Corp owners should update—including the 10% owner limit and the October–December transition rule.
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