Per Diem Expense Report Generator
A per diem report replaces receipt-chasing with a daily allowance: each travel day gets a flat meals-and-incidentals amount, usually keyed to the federal GSA rate for the destination. The math has conventions worth getting right (first and last travel days at 75%, lodging handled separately with receipts) and this sheet lays the days out so the total follows them.
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| Date | Locality | Rate basis (e.g. GSA M&IE $79 × 75%) | Amount ($) |
|---|---|---|---|
| September 14, 2026 | Chicago, IL | M&IE $86 × 75% (travel day) | $64.50 |
| September 15, 2026 | Chicago, IL | M&IE $86 full day | $86.00 |
| September 16, 2026 | Chicago, IL | M&IE $86 full day | $86.00 |
| September 17, 2026 | Chicago, IL | M&IE $86 × 75% (travel day) | $64.50 |
| Total expenses | $301.00 | ||
IRS Standard Mileage Rates, 2026
Business and medical/moving rates both changed midyear. Use the rate in effect on the date of travel; the charitable rate is set by statute and rarely changes.
| Purpose | Rate | Effective |
|---|---|---|
| Business | 72.5¢ / mile | Jan 1 to Jun 30, 2026 |
| Business | 76¢ / mile | From Jul 1, 2026 |
| Medical / moving (military) | 20.5¢ / mile | Jan 1 to Jun 30, 2026 |
| Medical / moving (military) | 23.5¢ / mile | From Jul 1, 2026 |
| Charitable (volunteer) | 14¢ / mile | Statutory, unchanged |
Source: IRS (Notice 2026-10, revised by Announcement 2026-11) · checked 2026-08
GSA Per Diem Standard Rates, FY 2026
The standard CONUS rate applies to most of the continental US; about 300 high-cost localities carry higher rates (look yours up at gsa.gov). M&IE on the first and last day of travel pays at 75%.
| Item | Standard rate | Notes |
|---|---|---|
| Lodging | $110 / night | Excludes taxes; charged per night, not per day |
| Meals & incidentals (M&IE) | $68 / day | Full rate for full travel days |
| M&IE, first and last travel day | $51 / day | 75% of the full rate, both directions |
| Incidentals only | $5 / day | When meals are otherwise provided |
Source: GSA Per Diem Bulletin FTR 26-01 (effective Oct 1, 2025) · checked 2026-08
What to Know About Per Diem Expense Reports
- GSA publishes per diem rates by locality each fiscal year (a standard rate for most of the lower 48, higher rates for listed cities); private employers commonly adopt these rates because reimbursements at or below them need no receipt-level substantiation for M&IE.
- The federal convention pays 75% of the M&IE rate on the first and last day of travel. The detail most homemade per diem sheets miss.
- Per diem covers meals and incidental expenses; lodging is either reimbursed on receipts or covered by its own locality rate. Mixing the two on one line is the classic error.
- Paying above the federal rate is allowed, but the excess is taxable wages to the employee. The reason payroll wants the locality and rate on the report.
- Even under per diem, the accountable-plan basics still apply: dates, destination, and business purpose must be documented. Which is exactly what this report records.
Frequently Asked Questions
Where do per diem rates come from?
GSA publishes them by locality and fiscal year at gsa.gov, a standard rate for most areas and higher rates for listed cities. Look up the destination, use the M&IE column for this report, and note the rate basis on each line.
Why are the first and last days 75%?
Federal travel regulation convention: partial travel days get three-quarters of the M&IE rate regardless of departure time. Most private employers adopting GSA rates adopt this too. It's the difference reviewers check first.
Do I still need receipts under per diem?
Not for meals and incidentals at or under the federal rate. That's the point. Lodging still needs receipts (or its own locality-rate handling), and the trip's dates, place, and purpose must still be documented on this report.
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