The Arizona Together initiative established by Governor Ducey connects individuals and businesses to resources, information, and volunteer opportunities to support Arizonans during the COVID-19 outbreak. Learn more, visit ArizonaTogether.org.
A taxpayer may choose to use either a standard meal allowance (per diem) or actual meal expenses to calculate the cost of daily meals and incidentals, but cannot claim both. A taxpayer using a standard meal allowance does not have to keep records of actual costs but must still establish the time, place and business purpose of the travel. Meal expenses, whether based on actual expenses or on a standard allowance, are limited to one-half of the allowable amount.