Meals for Short-Term Domestic Travel

Find out about meal expenses for travel in the continental U.S. that lasts fewer than 30 days.

Meal costs can be claimed only for travel longer than 24 hours. For details and exceptions, see Claiming M&IE.

Guidelines

• Meal and Incidental Expenses (M&IE) is the term for the daily maximum for meals and service tips for business travelers' individual costs during trips lasting from 24 hours to 29 days in the continental U.S.
• Claim the actual amount spent up to the maximum of $71 per day. (If actual cost exceeds the maximum, see instructions under Claiming M&IE.)
• M&IE isn't per diem, which applies to long-term U.S. travel (30 days or more) and travel outside the continental U.S.

Recording M&IE

• Before your trip, ask your department's travel preparer or approver if you must turn in receipts. UCSD Travel doesn't require meal receipts for M&IE, but departments may require them to calculate the actual amount to claim for reimbursement.
• If your department doesn't require receipts, keep a log of the actual amount spent on meals and tips each day of travel.

Claiming M&IE

Travel shorter than 24 hours:

• Beginning Sept. 1, 2008, you can't claim meals for travel shorter than 24 hours, unless you had:
  • An overnight stay and you provided a lodging receipt to your department's travel approver
  • A working meal scheduled as an integral part of a meeting or conference
• If you claim a meal for either reason above, indicate the business requirement of the cost in the Notes section of the Meals tab in MyTravel.

Travel longer than 24 hours:

• After 24 hours, the maximum M&IE for each partial day is rounded to the nearest 1/4 day (6 hours) multiplied by $71. Example for 28 hours of travel:
  • Day 1 is 24 hours: Claim the actual cost up to $71.
  • Day 2 is 4 hours: Round to 1/4 day, or .25, and multiply by $71. Total M&IE maximum for day 2 is $17.75. Claim the actual cost up to $17.75.
• You can consecutively claim the allowable maximum amount only on a rare occasion. There are no exceptions based on location or high-cost area. If actual expenses exceed the maximum of $71 per day, use the Notes section of the Meals tab in MyTravel to explain.

Note: For travel that occurred prior to March 1, 2012, use $64 as the maximum per day cost.

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 claiming the maximum amount on any occasion without written justification, it would be considered taxable income to the traveler.
For more information, contact UCSD Travel or an individual Travel Team member.

Note: This page has a friendly link that's easy to remember: http://blink.ucsd.edu/go/meals

Notice: UCSD travel policy, as published in Blink, is decisive. It has been adapted to UCSD's organization, delegation of authority, terminology, chart of accounts, and processing applications. The source for UCSD travel policy is UC Travel Policy and Regulations (PDF).

Travel

Meals, Lodging, & Per Diem

• Meals for Short-Term Domestic Travel
• Lodging for Short-Term Domestic Travel