Lodging and Meals
Lodging and meals can be claimed in different ways depending on your choice of method.
Do not use third-party websites such as Expedia, as tax exemption requests and refunds are often more difficult to receive and additional charges or fees may not be reimbursable. Travelers should book lodging directly through hotel websites and do not stay at a hotel that forces you to use a third-party website to make a reservation.
This method provides a fixed rate per diem allowance for lodging, meals and incidental expenses regardless of where lodging is obtained, including lodging with relatives or friends. To be eligible for the full per diem rate, travelers must be in overnight travel status and meet the meal eligibility requirements for dinner and breakfast.
Rates are based on the city or county and state where lodging is located, or the work location to which the employee was traveling. This location must appear on the Travel Expense Voucher.
No receipts are required to claim this method of reimbursement.
Meal Eligibility Requirements
| On the day of departure, the traveler is eligible for | If travel begins before |
| Breakfast | 7:00am |
| Lunch | Non-reimbursable |
| Dinner | 6:00pm |
| On the day of return, the traveler is eligible for | If the trip ends after |
| Breakfast | 8:00am |
| Lunch | Non-reimbursable |
| Dinner | 7:00pm |
When breakfast or dinner is included or provided at a conference or meeting, the meal is not reimbursable. An agenda must be provided with the Travel Expense Voucher to confirm that meals were not included.
Method 1 (Unreceipted) Per Diem Allowances within the United States
| Location | Allowance |
| New York City and surrounding counties of Nassau, Suffolk, Rockland, and Westchester | $50.00 |
| Cities of Albany, Binghamton, Buffalo, Rochester, Syracuse and their surrounding metropolitan areas (any city, town, or village within 15 miles of these cities) | $40.00 |
| All other locations within New York State | $35.00 |
| All other locations within the continental US | $50.00 |
Addition or Reduction of Meal Allowances
- When the traveler is using the Overnight Unreceipted method but is not eligible for certain meals according to the meal eligibility requirements, the traveler will receive the per diem less the allowance for the meals as listed below
- If the traveler is entitled to an additional breakfast on the first day of travel or an additional dinner on the last day of travel according to the meal eligibility requirements, the rate schedule below can be used
Adjustments to Method 1 and Non-Overnight Meal Allowances
| Location | Breakfast | Dinner |
| All locations | $5 | $12 |
Domestic Per Diem Travel Rates
This method provides reimbursement of actual lodging costs up to the federal per diem rate, and a per diem allowance for meals and incidental expenses, based on federal reimbursement rates for the city or county and state of lodging.
To be entitled to the full per diem rates, travelers must be in overnight travel status and meet the meal eligibility requirements for dinner and breakfast.
- Rates are based on location of lodging
- Lodging receipts are required
- Receipts should be itemized, showing cost per night and any other charges
- The address of the lodging must be on the receipt
The maximum lodging rate excludes taxes. For travel within New York State, the RF New York State and Local Sales and Use Tax Exemption Certificate for Occupancy By Government Employees (Form ST-129) must be used. State and local taxes will not be reimbursed. The following states also honor the RF’s tax exemption for lodging: Florida, Kentucky, New Jersey, Pennsylvania, Tennessee and Texas. Tax exempt certificates for each state can be obtained by contacting [email protected]. Note, when booking lodging in Tennessee, travelers must use the NYS certificate (Form ST-129). For travel to all other states, state and local taxes are not included in the maximum lodging per diem but will be reimbursed.
Short-term rental lodging
In addition to hotels, travelers may also stay in short-term rental properties which are booked through companies such as Airbnb and Vrbo. The standard way to book this type of lodging is to pay for the rental personally and then seek reimbursement via the Travel Expense Voucher. The option to pay for the rental via P-Card is also available, however, approval needs to be obtained prior to booking, by completing the RF Purchasing Short-Term Lodging Rental Booking Request Form and Waiver of Liability for Additional Travelers (if applicable) and sending it to [email protected]. Review this guidance for more information on the process. When considering a short-term rental, travelers should familiarize themselves with the company’s cancellation policy as they may be less favorable than a hotel. Travelers assume a very high risk of non-reimbursement from RF funding if a cancellation occurs on a short-term lodging rental reservation. If a P-Card is used for payment and the lodging is canceled, any incurred costs cannot be charged to an award.
Exceeding Lodging Per Diem Rates
On occasion, travelers may be unable to find lodging at a rate that does not exceed the maximum federal lodging per diem rate for the location of travel. If that occurs, travelers must complete the Over the Max Request section of their Travel Authorization prior to their trip. If this is not possible, an Over the Max Travel Request should be completed and sent to [email protected], with the Travel Expense Voucher. The Over the Max Request must include:
- Justification for exceeding the rate (conference-recommended hotel is not valid)
- Evidence of attempts to find lodging within the federal per diem rate
- Supervisor’s signature
All lodging over the per diem rate needs to be reviewed and approved by Sponsored Programs Post Award before traveling.
The M&IE per diem is for dinner one night and breakfast the following day. To be entitled to the full per diem rate, travelers must be in overnight travel status and meet the meal eligibility requirements for dinner and breakfast. The M&IE per diem allowance is apportioned for breakfast and dinner. Please refer to the Per Diem Meal Allowance Breakdown below for current meal breakdowns.
Meal Eligibility Requirements:
| On the day of departure, the traveler is eligible for | If travel begins before |
| Breakfast | 7:00am |
| Lunch | Non-reimbursable |
| Dinner | 6:00pm |
| On the day of return, the traveler is eligible for | If the trip ends after |
| Breakfast | 8:00am |
| Lunch | Non-reimbursable |
| Dinner | 7:00pm |
- When breakfast or dinner is included or provided at a conference or meeting, the meal is not reimbursable. An agenda must be provided with the Travel Expense Voucher to confirm that meals were not included
- If you move between locations during your trip, include dinner at night and breakfast the next morning for one location, then repeat at each new location
Per Diem Meal Allowance Breakdown
For RF travel, M&IE per diem rates are split into two parts: 20% for breakfast and 80% for dinner. Lunch is not reimbursed. Incidental costs, such as tips for bellhops and housekeeping are included in the per diem rate. An example of how this works on NYS travel is displayed below.
| County | M&IE Total | Breakfast 20% | Dinner 80% |
| Standard CONUS Rate for counties not otherwise listed | $ 68.00 | $ 14.00 | $54.00 |
| Broome | $ 74.00 | $ 15.00 | $59.00 |
| Dutchess, Erie, Monroe, Niagara, Onondaga, Oswego, Orange, Rensselaer, Rockland, Saratoga, Schenectady, Tompkins | $ 80.00 | $ 16.00 | $64.00 |
| Albany, Essex, Nassau, Suffolk, Ulster, Warren | $ 86.00 | $ 17.00 | $69.00 |
| Bronx, Kings, New York, Richmond, Queens, Westchester | $ 92.00 | $ 18.00 | $74.00 |
Non-Overnight Meals
Travelers can elect to submit a Taxable Meal Payment Request and Authorization Form if they are in travel status for less than a full day, incur no lodging charges, and are required to leave before 7:00am or return home after 7:00pm.
- Non-overnight meals are taxable, per IRS regulation. The payment is made via Payroll and appears in the traveler’s paycheck
- Lunch is not reimbursable
Submit a Travel Expense Voucher as usual and include the Taxable Meal Payment Request and Authorization Form as a separate file, along with other required documentation. Justification on the form should match justification on the Travel Expense Voucher. See ‘Adjustments to Method 1 and Non-Overnight Meal Allowances’ table within Unreceipted Lodging (Method 1) for non-overnight meal allowances.