{"id":5667,"date":"2011-07-26T17:57:15","date_gmt":"2011-07-26T21:57:15","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=5667"},"modified":"2011-07-26T17:57:15","modified_gmt":"2011-07-26T21:57:15","slug":"irs-announces-intention-to-discontinue-high-low-substantiation-method","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2011\/07\/irs-announces-intention-to-discontinue-high-low-substantiation-method\/","title":{"rendered":"IRS Announces Intention to Discontinue High-Low Substantiation Method"},"content":{"rendered":"<div class=\"img alignright size-medium wp-image-5670\" style=\"width:201px;\">\r\n\t<a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/07\/20110726.jpg\"><img src=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/07\/20110726-201x300.jpg\" alt=\"IRS Announces Intention to Discontinue High-Low Substantiation Method\" width=\"201\" height=\"300\" \/><\/a>\r\n\t<div>IRS Announces Intention to Discontinue High-Low Substantiation Method<\/div>\r\n<\/div>In <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/07\/a-11-42.pdf\" target=\"_blank\">Announcement 2011-42, <em>Discontinuance of High-Low Method for Substantiating Travel Expenses<\/em><\/a>, the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">Internal Revenue Service (IRS)<\/a> announced its intention to discontinue authorizing the high-low substantiation method.<\/p>\n<p><strong>No Comments Received on Proposed Change<\/strong><\/p>\n<p>In <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2011\/07\/rp-10-39.pdf\" target=\"_blank\">Rev. Proc. 2010-39, 2010-42 IRB 459<\/a>, the\u00a0<a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> requested public comment on the continuing need for the high-low method for substantiating, under \u00a7274(d) of the Internal Revenue Code, lodging, meal, and incidental expenses incurred in traveling away from home. The\u00a0<a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> received no comments.<\/p>\n<p><strong>New Revenue Procedure Will Provide General Rules<\/strong><\/p>\n<p>In 2011, the\u00a0<a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> plans to publish a revenue procedure providing the general rules and procedures for substantiating lodging, meal, and incidental expenses incurred in traveling away from home (omitting the high-low substantiation method).<\/p>\n<p><strong>Contact Vision Payroll Today<\/strong><\/p>\n<p>Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> if you have any questions on the discontinuance of high-low method for substantiating travel expenses<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Announces Intention to Discontinue High-Low Substantiation Method In Announcement 2011-42, Discontinuance of High-Low Method for Substantiating Travel Expenses, the Internal Revenue Service (IRS) announced its intention to discontinue authorizing the high-low substantiation method. No Comments Received on Proposed Change In Rev. Proc. 2010-39, 2010-42 IRB 459, the\u00a0IRS requested public comment on the continuing need [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[1377,1588,1587,321,70,75],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5667"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=5667"}],"version-history":[{"count":2,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5667\/revisions"}],"predecessor-version":[{"id":5672,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/5667\/revisions\/5672"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=5667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=5667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=5667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}