Per Diem Calculator for Remote Workers & 1099 Contractors
Stop leaving money on the table.
Upload your Google Timeline → See what you can still claim before filing.
Calculate My Per Diem Free →Also see: Travel Tax Deductions Guide | Remote Worker Deductions | 1099 Write-Offs
What Is Per Diem and Why Does It Matter?
Per diem is a daily allowance set by the IRS that covers meals, lodging, and incidental expenses during business travel. Instead of saving every receipt from every meal and hotel stay, self-employed workers and 1099 contractors can use the standard per diem rate for their travel destination.
The IRS publishes per diem rates through GSA (General Services Administration) for locations across the continental United States. Rates vary by city and county, and some locations have seasonal variations. WriteOffRoad has all 8,620+ location entries across fiscal years 2014–2026 built in.
Per Diem Includes Two Components
- M&IE (Meals & Incidentals) — Covers breakfast, lunch, dinner, tips, and small expenses. Available to both 1099 contractors and self-employed workers.
- Lodging — Covers hotel and accommodation costs. Available to 1099 contractors. Self-employed workers typically deduct actual lodging costs instead.
How the Per Diem Calculator Works
1. Upload Your Timeline
Export your Google Maps Timeline as a JSON file from Google Takeout and upload it. Your location history contains the travel data we need.
2. Set Your Home Address
Enter your tax home address. We automatically identify every trip that took you more than 50 miles from home — the IRS threshold for travel deductions.
3. Get Your Deductions
See per diem rates applied to every qualifying trip, broken down by city. Mark trips as work or personal and export for your tax preparer.
IRS Per Diem Rules We Handle Automatically
75% First & Last Day Rule
Per IRS Publication 1542, the first and last day of a business trip receive 75% of the M&IE rate. Full days in the middle get 100%. WriteOffRoad calculates this automatically for every multi-day trip.
Multi-Day Trip Grouping
Consecutive travel days are automatically grouped into business trips, even across multiple cities. A trip from Portland to Olympia to Spokane over 3 days is correctly treated as one business trip with the right per diem for each city.
Location-Specific Rates
Per diem rates vary significantly by location. New York City has a much higher rate than rural Kansas. WriteOffRoad looks up the exact GSA rate for every city and county you visited.
Seasonal Rate Variations
Some locations have different per diem rates depending on the time of year. Our database includes seasonal variations so your calculations match the exact rate for the dates you traveled.
Per Diem Coverage
Includes CONUS (continental US) rates from GSA, plus OCONUS rates for Alaska, Hawaii, Puerto Rico, Guam, US Virgin Islands, and 228+ foreign countries from the Department of Defense and US State Department. Whether you're a remote worker or 1099 contractor, we have the rates for your destinations.
IRS Compliance & Data Sources
Rate Sources
- CONUS Rates: General Services Administration (GSA), published under IRS Publication 1542
- OCONUS Rates: Department of Defense (DoD) for US territories; US State Department for 228+ foreign countries
- Fiscal Years: FY2014 through FY2026, with seasonal rate variations where applicable
- Mileage Rates: IRS standard mileage rate for business use of a personal vehicle
IRS Rules Applied Automatically
- 75% Partial Day Rule: Per IRS Publication 1542, first and last days of a business trip receive 75% of the M&IE rate. Full (middle) days receive 100%.
- Multi-Day Trip Grouping: Consecutive travel days are grouped into business trips, even across multiple cities.
- 50-Mile Threshold: Trips must be more than 50 miles from your tax home to qualify for per diem deductions.
- Lodging Exclusion on Final Day: Lodging is included on first and middle days only, not on the final travel day.
Disclaimer: WriteOffRoad is an educational and informational tool for estimating travel-related tax deductions. It does not constitute tax, legal, or financial advice. Per diem calculations are based on publicly available IRS, GSA, DoD, and State Department data. Always consult a qualified tax professional before filing your return.
Frequently Asked Questions About Per Diem
Who qualifies for per diem tax deductions?
Self-employed individuals, 1099 contractors, freelancers, and business owners who travel for work can claim per diem deductions. W-2 employees generally cannot deduct unreimbursed travel expenses since the 2017 tax reform, unless their employer provides per diem payments.
What counts as "away from home" for per diem purposes?
The IRS considers you "away from home" when your work requires you to be away from your tax home substantially longer than a regular workday and you need to sleep or rest to meet work demands. WriteOffRoad uses the 50-mile threshold as a practical benchmark.
Can I use per diem instead of actual expense receipts?
Yes. Self-employed taxpayers can use the standard per diem rate instead of tracking actual meal expenses. This is often more advantageous and significantly simpler than keeping every receipt. You still need to document the business purpose and destination of each trip.
How far back can I claim per diem deductions?
You can amend tax returns for up to three years. WriteOffRoad includes per diem rate data going back to fiscal year 2014, so you can calculate deductions for prior years and file amended returns to claim money you missed.
Where do per diem rates come from?
CONUS (continental US) per diem rates are set by the GSA and published in IRS Publication 1542. OCONUS rates (Alaska, Hawaii, territories, foreign countries) come from the Department of Defense and US State Department. Rates are updated annually each fiscal year (October 1).