Here's the people I use to help with my travel taxes: http://www.traveltax.com/ Here's the IRS explanation: http://www.irs.gov/taxtopics/tc511.html Following is the table used for daily deductions. Once you have clicked on the following site, click on Per Diem, then click on Per Diem Rates. A map of the US will pop up. Click on the state where you are travelling. Under the MEI column, you will see the automatic deduction for the area in which you are working. These amounts can be deducted without IRS audit interference. The govt automatically assumes that's the average out-of-pocket expenses on a daily basis for each metropolitan area. http://www.gsa.gov/Portal/gsa/ep/channelView.do?pageTypeId=8203&channelId=-13224 Hope these web sites are helpful! And not against the rules to post!