A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. To do so, you must establish the number of persons who participated in the event. Each irs receipt requirements separate payment is generally considered a separate expense. For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Three-hour sessions are held each day over a 5-day period at each of the selected overseas facilities where participants can meet with individual practitioners. These sessions are composed of a variety of activities including workshops, mini-lectures, roleplaying, skill development, and exercises. Professional conference directors schedule and conduct the sessions. Mileage Tax Deduction Vs. Reimbursement for Automobile Expenses Most major cities and many other localities in the United States are designated as high-cost areas, qualifying for higher standard meal allowances. Federal employees should refer to the Federal Travel Regulations at GSA.gov for changes affecting claims for reimbursement.. The facts are the same as in Example 1, except that you realistically expected the work in Fresno to last 18 months. The following examples illustrate whether an assignment or job is temporary or indefinite. You have worked for your employer in Boston for a number of years. Your employer enrolls you in a 12-month executive training program.