Meal and Incidental Expense (M&IE) is a traveler's daily maximum for meals and incidental expenses (tips for service). M&IE is not the same as per diem, which applies to long-term U.S. travel (30 days or more) and travel outside the continental U.S.

You can claim only the actual amount spent for M&IE, that amount cannot exceed the maximum:

• $42/ day for travel lasting 12 – 24 hours
• $64/ day for travel lasting 1 – 29 days
  
  
After 24 hours of travel, the maximum for each partial day of travel is rounded to the nearest 1/4 day (6 hours) and multiplied by $64. For example, if travel lasts 28 hours, the second day of travel is 4 hours (rounded to 1/4 day, or .25, and multiplied by $64), so your total maximum for day 2 is $16.

Note: Prior to Oct. 1, 2006, these maximums were $33 and $50.

If travel lasts less than 12 hours, a meal expense is not eligible for reimbursement. If you have a unique situation see Remarks, below, for possible exceptions.

Recording and reporting M&IE:

• Receipts:
  • Before your trip, ask your department travel preparer if you must turn in receipts at the end of your trip.
  • UCSD Travel does not require meal receipts, but departments may require them to calculate the actual amount to claim for reimbursement.
  • If your department does not require receipts, keep a log of the amount spent for meals each day of travel.

• Remarks:
  • If actual meal expenses exceed the maximum, you can claim only the allowable amount.
  • Explain why the maximum is being claimed in the "Notes" section of the Meals tab in MyTravel.
  • For travel lasting fewer than 12 hours: If a meal is an integral part of a business meeting, such as actual luncheon costs at an organized conference or working meals served at a meeting site, the expense can be reimbursed.
  • State the business purpose of the meal in the "Notes" section of the Meals tab in MyTravel.

• Tax consequences:
  • Correct use of M&IE, by claiming actual expenses only up to the maximum daily amount, is required.
  • If M&IE is improperly used, by routinely claiming the maximum amount or by claiming the maximum amount on any occasion without written justification, it must be reported as taxable income to the traveler.

Questions? Contact UCSD Travel or an individual Travel Team member.