2011 Per Diem Rates for Employee and Business Expenses

Revenue Procedure 2011-47provides rules for using a per
diem rate to substantiate the amount of an employees expenses for
lodging, meals and incidental expenses that an employer reimburses.
Employees and self-employed individuals who deduct un-reimbursed
expenses for travel away from home may use a per diem rate for
meals and incidental expenses under this revenue