First and Last Travel Day Meal Allowances

Departure and return days do not automatically use the full daily Meals and Incidental Expenses (M&IE) amount for federal travelers. GSA's Per Diem FAQs, question 15, says federal employees are eligible for 75 percent of the total M&IE rate on the first and last travel day, using the temporary-duty location rather than the official duty station. This is federal travel guidance, not an automatic rule for a private employer: check the employer's written travel policy before using the same calculation for a company claim.

Identify the right base amount

First confirm the temporary duty location and the rate period for the travel date in the GSA lookup. A traveler's home office, departure airport, and hotel do not by themselves determine the applicable duty-location rate. The GSA M&IE breakdown page includes a separate “First and last day of travel” amount alongside the full M&IE total for listed CONUS rates. Use that published reduced amount when available instead of calculating from a rate for another city or assuming that a standard amount applies everywhere.

Record the first and last travel dates under the agency's rules. If the itinerary has an unusual departure, return, or same-day pattern, consult agency procedure: GSA FAQ #15 gives the 75-percent rule but does not settle every case. Do not infer eligibility from flight times alone.

Check whether a meal was provided

GSA's M&IE breakdown page says its tables help determine deductions when a meal is provided by the government or included in a registration fee. Match the actual meal—breakfast, lunch, or dinner—to the breakdown for the applicable rate and document who provided it. The same page says complimentary hotel or motel meals and meals provided by a common carrier do not affect the per diem allowance. A meal being available for purchase, or a traveler's decision not to eat, is not the same as a meal being provided under that guidance.

The page lists full daily meal components as well as a distinct first/last-day M&IE amount. Do not subtract an entire meal component from a prorated amount without support. Follow the agency's prescribed method for a provided meal on a reduced day and record which table or instruction was used. If registration is unclear, request details rather than guessing.

Worked example: distinguish the rate from the meal

Assume, hypothetically, GSA lists a full M&IE total of $80 for a federal travel locality and a first/last-day amount of $60. These are illustrative values, not a current rate. The traveler departs on the first day, attends an event where registration explicitly includes lunch, and returns on the final day. The reviewer uses the GSA-published reduced amount for each qualifying first or last day, checks the agency's meal-deduction method against the applicable table, and keeps the registration evidence. A hotel continental breakfast that is complimentary is treated differently under GSA's breakdown guidance and is not recorded as a deductible provided meal.

Handle exceptions and keep a clear record

If travel dates change, recalculate from the final itinerary instead of carrying forward the planned first/last days. If a meal's status or applicable rate is disputed, pause that portion of the claim and ask the agency travel office or policy owner; do not silently remove an amount or pay it twice. Keep the destination, dates, published full and first/last M&IE values, meal evidence, deduction reference, and reviewer decision together. Private organizations should substitute their own written rules and obtain qualified advice for legal or tax questions.

• Confirm federal eligibility and the temporary-duty locality.
• Select the correct GSA rate period and first/last-day amount.
• Identify only meals provided in a way covered by the applicable rule.
• Document the calculation, evidence, and resolution of any unclear meal.