M&IE breakdowns
The meals and incidental expense (M&IE) breakdowns in the tables below are provided should federal travelers need to deduct meals furnished by the government or included in a registration fee from their M&IE allowance consistent with Federal Travel Regulation 301-11.18. Meals provided by a common carrier or a complimentary meal provided by a hotel/motel do not affect per diem (301-11.17).
M&IE breakdowns for continental U.S. (CONUS)
M&IE Total |
Continental
Breakfast/
Breakfast |
Lunch |
Dinner |
Incidental
Expenses |
First & Last Day of Travel |
$59 |
$13 |
$15 |
$26 |
$5 |
$44.25 |
$64 |
$14 |
$16 |
$29 |
$5 |
$48.00 |
$69 |
$16 |
$17 |
$31 |
$5 |
$51.75 |
$74 |
$17 |
$18 |
$34 |
$5 |
$55.50 |
$79 |
$18 |
$20 |
$36 |
$5 |
$59.25 |
M&IE breakdown for foreign and non-foreign areas outside the continental U.S. (OCONUS)
For M&IE rates greater than $265, allocate 15%, 25%, and 40% of the total to breakfast, lunch, and dinner, respectively. The remainder is the incidental expense allowance.