Example 2 for Travel Expenses Form

In table 1 above, you can see that you receive a reimbursement of $0.00 for a one-day trip to Asheville, NC or Charlotte, NC. For a multiday trip, you receive $30.00 for the time in Asheville, NC and $34.00 for the time in Charlotte, NC. An example of a travel expense statement for a trip from April 14th, 1997, 8am to April 16th, 1997 10pm in accordance with the M&IE only method is shown below.

On 14th April, the employee receives a reimbursement of $22.50. The midnight places the employee in Asheville, NC for the reimbursement. Under the quarter rule, the employee receives three quarters of the per diem (18 hours).

On 15th April, the employee is reimbursed $34.00: The full per diem rate for one day in Charlotte, NC. The employee is in two places during the day, but under the midnight rule, he or she receives the per diem for Charlotte, NC. As he or she is travelling the whole day, he or she receives (under the quarter rule) the full rate for the day.

On 16th April, the employee is reimbursed $30.00. The locality for the reimbursement is Asheville, NC (midnight rule). The quarter rule gives the employee the full per diem rate for the day.