The GSA Breakdown of the Meals & Incidental Expenses are as follows:

$39 dollars a day: Breakfast 7; Lunch 11; Dinner 18; Incidentals 3
$44 dollars a day: Breakfast 8; Lunch 12; 'Dinner 21; Incidentals 3
$49 dollars a day: Breakfast 9; Lunch 13; Dinner 24; Incidentals 3
$54 dollars a day: Breakfast 10; Lunch 15; Dinner 26; Incidentals 3
$59 dollars a day: Breakfast 11; Lunch 16; Dinner 29; Incidentals 3
$64 dollars a day: Breakfast 12; Lunch 18; Dinner 31; Indidentals 3

The M&IE rates differ by travel locations. View the per diem rate for your primary destination determines which M&IE rates apply. This is an exact wording off the GSA-Meals and Incidental Expense website. The same site that list the Per Diem rates by state and city. Or I can e-mail you a copy, if you use Quickbooks Pro 2008 I can send you the table that I use for my husbands Per Diem. My software can also get download to EXCEL format.

Need more info ask, all of the above is a FREE service.

Linda
TAX LADY