Federal Per Diem Rates for Reservists
The lodging and meals part of the reservist deduction is limited by the federal per diem rate for the place where you performed duty. This guide shows where to find that rate, how the fiscal year and the 50 percent meal limit change the math, and walks one invented trip through, line by line.
Two limits, set by GSA
The Form 2106 instructions limit the reservist amount to the regular federal per diem rate for lodging, meals and incidental expenses, and the standard mileage rate for car expenses, plus parking fees, ferry fees and tolls. The General Services Administration publishes the per diem rates. A standard rate applies to most of the continental United States, and individual rates apply to about 300 non-standard areas, most of them a key city and the surrounding county.
The rate has two parts. Lodging is a nightly maximum. Meals and incidental expenses, written M&IE, is a daily amount. They are limited separately.
Where to look
The lookup is on the GSA per diem page, where you choose the fiscal year and search by city, state or ZIP code. GSA typically announces the next fiscal year's rates in mid-August, and they take effect on October 1. Look up the rate for the place where you stayed and performed duty, and if the place is not individually listed, the standard rate applies. A listed county can cover cities that are not named, so check the county.
Fiscal years and calendar years do not line up
A tax return covers a calendar year and per diem rates run by federal fiscal year. A drill in September 2026 and a drill in October 2026 use different rates even though both are in 2026. The standard rate shows it: it was $110 for lodging in FY 2026 and became $113 in FY 2027, with M&IE at $68 in both. A city with its own rate can move more.
| Augusta, Georgia (Richmond County) | Lodging per night | M&IE per day |
|---|---|---|
| July 1 to September 30, 2026 (FY 2026) | $125 | $74 |
| October 1, 2026 to April 30, 2027 (FY 2027) | $131 | $74 |
| May 1 to June 30, 2027 (FY 2027) | $113 | $74 |
Rates can also change by season inside one fiscal year, as the table shows, so use the row for the dates you stayed.
The 50 percent meal limit
The instructions say that generally you can deduct only 50 percent of business meal expenses, including meals while away from home. The standard meal allowance lets you deduct a set daily amount in place of actual meal costs, but you must still keep records that prove the time, place and business purpose of the trip. Lodging is not cut in half.
Departure and return days
Publication 463 says the standard meal allowance is for a full day, so on the day you leave and the day you return you prorate it. Method 1 is three quarters of the allowance. Method 2 is any method you apply consistently that follows reasonable business practice. GSA applies the same 75 percent to the first and last travel day for federal employees, and its breakdown for a $68 daily rate shows $51.00 on those days.
What is inside the daily meals amount
GSA publishes a breakdown of the M&IE amount into its parts. For the $68 tier it lists breakfast $16, lunch $19, dinner $28 and incidental expenses $5, and it shows $51.00 for the first and last day of travel.
| Part of the $68 daily M&IE | Amount |
|---|---|
| Breakfast | $16 |
| Lunch | $19 |
| Dinner | $28 |
| Incidental expenses | $5 |
| First or last day of travel | $51.00 |
GSA publishes the breakdown so federal travelers can reduce their allowance when a meal is provided. The IRS text we reviewed does not say whether a reservist should apply that breakdown to meals furnished during duty, so treat that as an open question for a tax professional and do not assume either answer.
How to look up a rate, step by step
- Find the city, county or ZIP code of the place where you stayed and performed duty, not the place you live.
- Open the GSA lookup and choose the fiscal year that contains your travel dates. A trip that crosses October 1 needs two lookups.
- Read the lodging and M&IE columns for the date range that matches your nights. Seasonal cities list several rows.
- Write the numbers and the date you looked them up on your trip record, and keep a printout or screenshot with your orders.
A worked trip
The reservist is invented, and the rates are the Augusta row for October 2026: $131 for lodging and $74 for M&IE. The trip is four days and three nights.
- Lodging paid: $118, $140 and $131. The second night costs more than the $131 limit, so $131 is the most that night can contribute. Deductible lodging is $118 plus $131 plus $131, or $380. The $9 over the limit is not deductible.
- Meals: the two travel days at three quarters of $74 are $55.50 each, and the two full days are $74 each. That is $259.00 in total.
- After the 50 percent limit, meals are $129.50.
- Lodging and meals together are $509.50, before mileage, parking and tolls.
| Night | You paid | Limit | You deduct |
|---|---|---|---|
| First | $118 | $131 | $118 |
| Second | $140 | $131 | $131 |
| Third | $131 | $131 | $131 |
| Total | $389 | $380 |
The dates matter. Had the third night fallen on September 30, 2026 instead, the limit for that night would have been the FY 2026 figure of $125, and the deductible amount would have been $125, not $131.
If a night's lodging was cheaper than the limit, you deduct what you paid. If a friend put you up and you paid nothing, there is no lodging amount at all. The limit is a ceiling, not an allowance, and unit-paid lodging is a reimbursement that comes off the total.
A reservist's note
As a reservist, I would print the GSA lookup result for each duty location and keep it with the orders. The page changes every year, and a printout dated to the trip shows which row you used, which is worth more in April than a memory of it. It also catches the quiet changes, such as a rate that steps up on October 1 or a seasonal city whose price drops for a few months, before they turn into a wrong number on a form. If your orders send you to the same place every time, one dated printout per fiscal year is enough.
Common questions
Which year's rates do I use for a December drill?
The ones for the fiscal year that includes the date. October through December already belong to the next fiscal year. The 2025 instructions also allowed a consistent choice between earlier and updated rates for that period, so read the instructions for your tax year.
What if my drill location is not listed?
The standard rate applies to counties that are not specifically listed. GSA says cities not listed may be located in a listed county, so search by county or ZIP code before settling for the standard rate.
Does my home city's rate matter?
The sources describe the rate for the travel destination, not the home city. Use the place where you stayed and performed duty.
Related guides
- Lodging, meals and the per diem cap: a second walk through the same limits.
- Form 2106, line by line: where lodging and meals are entered.
- Airfare, rental cars, tolls and parking: costs outside per diem.
- A drilling year, worked through: a whole year in one example.
Sources
- GSA per diem rates lookup
- GSA FY 2027 per diem rates file
- GSA FY 2026 per diem rates file
- GSA FY 2027 per diem highlights
- GSA M&IE breakdowns
- GSA per diem FAQs
- IRS Instructions for Form 2106
- IRS Publication 463, Travel, Gift, and Car Expenses