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IRS Per Diem Rates API

Retrieve current IRS high-low per diem rates for any US location to support accountable-plan travel reimbursement under Revenue Procedure 2019-48 — with full lodging, meals, and incidental breakdown plus explicit classification of High-Cost, Low-Cost, or Out-of-Scope localities.

API Overview

This API returns current IRS high-low method per diem rates for any US location, designed specifically for private-sector employer travel reimbursement under an IRS accountable plan. Submit a full street address, ZIP code, city, county, or state, and the API classifies the location as High-Cost Locality or Low-Cost Locality per the most recent annual IRS Notice, returning the total daily per diem with separate lodging and meals-and-incidentals (M&IE) components. Payroll platforms, expense management tools, travel-and-expense systems, and HRIS software use this data to automate compliant per-diem reimbursement, set default travel policy tiers, and reconcile travel expense reporting — all with direct reference to the authoritative IRS Notice.

High-Low Classification

Every response tells you whether the location is a High-Cost Locality per the current annual IRS Notice or a Low-Cost Locality (everywhere else in CONUS), with the full per-diem, lodging, and M&IE amounts corresponding to that classification.

Seasonal Locality Awareness

Several high-cost localities (Aspen, Vail, Martha's Vineyard, Napa, Telluride) qualify only during specific months. The Jurisdiction field surfaces the seasonal window so callers apply the high-cost rate only during eligible dates.

CONUS Scope Enforcement

The IRS high-low method applies only to continental US travel. Alaska, Hawaii, US territories, and foreign locations are explicitly flagged as "Out of Scope - Not CONUS" rather than silently returning the wrong reimbursement framework.

Premium API

This is a premium API that uses advanced AI analysis across current IRS Notices, Revenue Procedure 2019-48, and the annually-published high-cost locality list to provide accountable-plan per diem classifications for any US location.

25 credits per API call

Sample Results

Field Example Value Description
Jurisdiction New York, NY (Manhattan) The specific locality the classification applies to, with seasonal window where applicable
JurisdictionLevel City Granularity of the resolved locality
LookupType Address How the API classified the caller's input
State New York Full state name
County New York County County name
City New York City name
IRSClassification High-Cost Locality "High-Cost Locality", "Low-Cost Locality", or "Out of Scope - Not CONUS"
TotalPerDiem $319.00 Total daily per diem (lodging plus M&IE)
LodgingAllowance $233.00 Lodging portion of the daily per diem
MealsIncidentalAllowance $86.00 Meals and incidentals (M&IE) portion
IncidentalExpensesOnlyRate $5.00 Flat nationwide incidental-only rate for partial-day scenarios
EffectivePeriod October 1, 2024 — September 30, 2025 (IRS Notice 2024-68) Effective window and source IRS Notice reference
IRSReferenceURL https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2025 URL to the current IRS Notice or Rev. Proc. 2019-48

API Details

Endpoint

https://api.interzoid.com/getirsperdiemrates

Request Format

https://api.interzoid.com/getirsperdiemrates?license=[licensekey]&lookup=[address, ZIP, city, county, or state]

Sample Request

https://api.interzoid.com/getirsperdiemrates?license=fh5hs7*****&lookup=350 Fifth Avenue, New York, NY 10118

Sample Response

{ "Jurisdiction": "New York, NY (Manhattan)", "JurisdictionLevel": "Address", "LookupType": "Address", "State": "New York", "County": "New York County", "City": "New York", "IRSClassification": "High-Cost Locality", "TotalPerDiem": "$319.00", "LodgingAllowance": "$233.00", "MealsIncidentalAllowance": "$86.00", "IncidentalExpensesOnlyRate": "$5.00", "EffectivePeriod": "October 1, 2024 — September 30, 2025 (IRS Notice 2024-68)", "IRSReferenceURL": "https://www.irs.gov/pub/irs-drop/n-24-68.pdf", "Code": "Success", "Credits": "20220031" }

cURL Example (with API key in header)

curl --header "x-api-key: fh5hs7*****" "https://api.interzoid.com/getirsperdiemrates?lookup=Manhattan,+NY"

Additional Examples

Here are additional real-world examples showing how the API handles low-cost localities, seasonal high-cost locations, out-of-scope non-CONUS destinations, and state-level lookups:

Low-Cost Locality Low-Cost

{ "Jurisdiction": "Peoria, Peoria County, IL", "JurisdictionLevel": "City", "LookupType": "City", "State": "Illinois", "County": "Peoria County", "City": "Peoria", "IRSClassification": "Low-Cost Locality", "TotalPerDiem": "$225.00", "LodgingAllowance": "$151.00", "MealsIncidentalAllowance": "$74.00", "IncidentalExpensesOnlyRate": "$5.00", "EffectivePeriod": "October 1, 2024 — September 30, 2025 (IRS Notice 2024-68)", "IRSReferenceURL": "https://www.irs.gov/pub/irs-drop/n-24-68.pdf", "Code": "Success", "Credits": "20220006" }

Seasonal High-Cost Locality Seasonal

{ "Jurisdiction": "Aspen, Pitkin County, CO (December 1 — April 14 only)", "JurisdictionLevel": "City", "LookupType": "City", "State": "Colorado", "County": "Pitkin County", "City": "Aspen", "IRSClassification": "High-Cost Locality (seasonal)", "TotalPerDiem": "$319.00 (during high-cost season; $225.00 outside seasonal window)", "LodgingAllowance": "$233.00 (during high-cost season)", "MealsIncidentalAllowance": "$86.00 (during high-cost season)", "IncidentalExpensesOnlyRate": "$5.00", "EffectivePeriod": "October 1, 2024 — September 30, 2025 (IRS Notice 2024-68)", "IRSReferenceURL": "https://www.irs.gov/pub/irs-drop/n-24-68.pdf", "Code": "Success", "Credits": "20219981" }

Out of Scope (Non-CONUS) OCONUS

{ "Jurisdiction": "Honolulu, Honolulu County, HI", "JurisdictionLevel": "City", "LookupType": "City", "State": "Hawaii", "County": "Honolulu County", "City": "Honolulu", "IRSClassification": "Out of Scope - Not CONUS", "TotalPerDiem": "Not applicable", "LodgingAllowance": "Not applicable", "MealsIncidentalAllowance": "Not applicable", "IncidentalExpensesOnlyRate": "Not applicable", "EffectivePeriod": "The IRS high-low method covers continental US only; Hawaii, Alaska, and US territories are governed by GSA OCONUS rates instead", "IRSReferenceURL": "https://www.defensetravel.dod.mil/site/perdiemCalc.cfm", "Code": "Success", "Credits": "20219956" }

State-Level (Multiple Localities) State

{ "Jurisdiction": "State of Texas (classification depends on specific locality)", "JurisdictionLevel": "State", "LookupType": "State", "State": "Texas", "County": "Depends on specific locality", "City": "Depends on specific locality", "IRSClassification": "Mixed — Texas contains both High-Cost (e.g., parts of Austin seasonally) and Low-Cost localities", "TotalPerDiem": "Depends on specific locality", "LodgingAllowance": "Depends on specific locality", "MealsIncidentalAllowance": "Depends on specific locality", "IncidentalExpensesOnlyRate": "$5.00", "EffectivePeriod": "October 1, 2024 — September 30, 2025 (IRS Notice 2024-68)", "IRSReferenceURL": "https://www.irs.gov/pub/irs-drop/n-24-68.pdf", "Code": "Success", "Credits": "20219931" }

These examples demonstrate the API's rigorous handling of IRS per diem scope. Low-cost localities (everywhere in CONUS not on the high-cost list) return the current low-cost rate; seasonal high-cost localities surface their qualifying window directly in the Jurisdiction field; non-CONUS destinations are explicitly flagged out-of-scope rather than returning misleading rates; and state-level lookups note that classification depends on specific locality. This makes the API safe to embed directly into payroll and expense-management workflows.

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