New Member

In 2017, I spent 45 days in London and 60 days in San Diego on research trips leading to publications. Can I claim the U.S. government per diem rates?

New Member


Yes, if your trips were for business purpose, you can use the U.S Dept of State per diem rates. You may already have this website, click here for US Dept of State Foreign per diem rates

To read more about Travel expense rules, click here:  Publication 463 (2017), Travel, Entertainment, Gift, and Car Expenses  "You can deduct all your travel expenses of getting to and from your business destination if your trip is entirely for business or considered entirely for business." Your trip is considered entirely for business if:

  • You were outside the United States for more than a week, and

  • You spent less than 25% of the total time you were outside the United States on nonbusiness activities.

For this purpose, count both the day your trip began and the day it ended.

See Pub 463 link above for all details.

To read more click on this link: Publication 463 (2017), Travel, Entertainment, Gift, and Car Expenses

View solution in original post