{"uid":"cap_3WN7yjlujm3xNVS-sfE3P","slug":"interzoid-irs-per-diem-rates-lookup-8fcc83e1","name":"Interzoid IRS Per Diem Rates Lookup","description":"Retrieve current IRS high-low method per diem rates for any US location to support accountable-plan travel reimbursement (Revenue Procedure 2019-48). Classifies each location as High-Cost or Low-Cost with separate lodging and meals-and-incidentals (M&IE) components.","url":"https://api.interzoid.com/getirsperdiemrates","method":"GET","headers":{},"bodySchema":{"type":"object","$schema":"https://json-schema.org/draft/2020-12/schema","required":["input"],"properties":{"input":{"type":"object","required":["type","method"],"properties":{"type":{"type":"string","const":"http"},"method":{"enum":["GET"],"type":"string"},"queryParams":{"type":"object","required":["lookup"],"properties":{"lookup":{"type":"string","description":"Full street address, ZIP code, city, county, or state (CONUS)"}}}},"additionalProperties":false},"output":{"type":"object","required":["type"],"properties":{"type":{"type":"string"},"example":{"type":"object"}}}}},"responseSchema":{"type":"json","example":{"City":"New York","Code":"Success","State":"New York","Credits":"0","Jurisdiction":"New York, NY (Manhattan)","TotalPerDiem":"$319.00","EffectivePeriod":"October 1, 2024 — September 30, 2025 (IRS Notice 2024-68)","LodgingAllowance":"$233.00","IRSClassification":"High-Cost Locality","MealsIncidentalAllowance":"$86.00"}},"example":{"request":{"input":{"type":"http","method":"GET","queryParams":{"lookup":"Denver, CO"}}},"response":{"City":"Denver","Code":"Success","State":"Colorado (CO)","County":"Denver County","Credits":"0","LookupType":"City","Jurisdiction":"Denver, CO is NOT enumerated as a high-cost locality in IRS Notice 2025-54 (or its predecessor Notice 2024-68). The only Colorado localities on the current high-cost list are Aspen, CO and Silverthorne/Breckenridge, CO (both seasonal). Denver therefore falls under the Low-Cost (all other CONUS) category. Low-cost total per diem = $225 ($151 lodging + $74 M&IE). Notice 2025-54 confirmed no changes to the high-cost locality list from Notice 2024-68.","TotalPerDiem":"$225.00","EffectivePeriod":"October 1, 2025 - September 30, 2026 (IRS Notice 2025-54)","IRSReferenceURL":"https://www.irs.gov/pub/irs-drop/n-25-54.pdf","LodgingAllowance":"$151.00","IRSClassification":"Low-Cost Locality","JurisdictionLevel":"City","MealsIncidentalAllowance":"$74.00","IncidentalExpensesOnlyRate":"$5.00"}},"exampleRequest":{"lookup":"Denver, CO"},"tags":["x402"],"displayCostAmount":"0.25","displayCostAsset":"USDC","priceDynamic":false,"priceHint":null,"priceStatus":"priced","priceSource":"settled","requiresHandshake":false,"reviewCount":0,"rating":{"score":"0.00","successRate":"0.00","reviews":0,"stars":null,"state":"unrated"},"availabilityStatus":"unknown","priceObserved":null,"sessionDeposit":null,"pricing":{"kind":"static","summary":"$0.25/call","primary":{"kind":"static","protocol":"x402","network":"base","amountUsd":"0.25","per":"call","confidence":"exact"},"accepted":[{"kind":"static","protocol":"x402","network":"base","amountUsd":"0.25","per":"call","confidence":"exact"}]},"paymentMethods":[{"uid":"pm_oan95XtBTWIAf8uxeA3ZJ","protocol":"x402","methodType":"crypto","chain":"base","mode":"charge","costAmount":"0.25","costPer":"request","priority":0,"asset":"0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913","unit":"request","depositMicros":null,"planRef":null}],"brandName":null,"brandSlug":null,"brandBaseUrl":null,"brandDocsUrl":null,"whatItDoes":"Retrieves current IRS per diem rates (lodging, meals, incidentals, and total) for a given US location by address, ZIP code, city, county, or state","exampleAgentPrompt":"What are the current IRS per diem rates for San Francisco, CA — I need the lodging allowance, meals and incidentals, and whether it's a high-cost locality?","exampleUseCases":null,"resultDescription":"Returns a JSON object with the city and state, IRS jurisdiction name, total per diem rate, lodging allowance, meals and incidentals allowance, IRS locality classification (e.g. High-Cost Locality), and the effective IRS notice period for that location.","failureModes":["Location not found in CONUS per diem database — returns error or empty result","Non-US or non-CONUS location (e.g. Alaska, Hawaii, overseas) — not supported","Ambiguous location string that cannot be resolved — may return incorrect or null jurisdiction","Payment failure or insufficient USDC — 402 Payment Required before response","Malformed or missing lookup query parameter — returns 400 Bad Request"],"whenToPreferThis":"Use this endpoint when you need authoritative IRS-sourced per diem rates for a specific US location, particularly for corporate travel expense reimbursement, tax compliance, HR policy enforcement, or ERP/CRM enrichment. Prefer this over manual lookups or static tables when the effective period or high-cost locality classification matters for accuracy.","instructions":null,"reviewSummary":null,"reviewSummaryHighlights":null,"reviewSummaryConcerns":null,"reviewSummaryGeneratedAt":null,"activationCount":0,"lastUsedAt":null,"lastSuccessfullyRanAt":null,"lastHealthCheckAt":"2026-09-15T12:58:36.457Z","isFirstParty":false}