When claiming per diems, meals cannot exceed the per diem rate for the location of travel. Meals provided at no-cost to the traveler, whether or not purchased, provided as part of a conference package, paid for by another person, or claimed as a business meal, must be deducted from the per diem. Travelers will receive 75% of the per diem rate for the first and last day of travel regardless of the actual meals purchased. For trips involving multiple travel destinations, use the rate in effect for the location where the traveler spent the night. For the departure day, use the rate in effect for the location where the traveler will spend the night. For the return day, use the rate in effect for the location where the traveler spends the night before returning home. Meal tipping and taxes are included in the expense limit for the meal. Travelers do not need to provide receipts for meals when claiming per diem limits.
Travelers should claim actual meals or per diems but not both in one trip.