Client Site Travel Expenses for Audit Teams

For the bigger picture, see our guide to accounting expense management for under $10/user (2026). For a complete overview, see our expense management guide.

For business use, the rate is 72.5 cents per mile from January 1 to June 30, 2026, and 76 cents per mile from July 1 to December 31, 2026.

Remember to keep accurate records of miles driven, including dates, starting and ending points, and the total miles traveled.

Record-Keeping Requirements for Reimbursable Travel Expenses

Here are the key requirements:

• Keep detailed records of all reimbursable expenses, including receipts for lodging, meals, and incidentals.
• Document the dates, times, and locations of all business-related activities.
• Use a log or spreadsheet to track daily expenses, including the date, expense type, and amount.
• For each expense, include a description of the business purpose and the name of the employee or audit team member.

This includes all supporting documentation, such as receipts, invoices, and bank statements.

Consider implementing a system to track and categorize expenses, such as a spreadsheet or log, to make it easier to review and verify expenses.

These rules include:

• Business connection: The expense must be incurred while traveling for business purposes.
• Substantiation: The employer must require employees to keep records of their expenses, including receipts and a detailed explanation of the expense.

This agreement must include a statement that the employee will return any excess reimbursement.

Employers must also keep records of all reimbursed expenses, including the employee's name, date of travel, and the amount reimbursed. These records must be kept for three years.

For expenses under $75, detailed records may suffice, but lodging always requires receipts.

Meals and Incidental Expenses (M&IE) Only Rates for 2026-2027 are as follows:

• High-cost localities: $86 per day.
• Other localities within the continental U.S.: $74 per day.

Keep in mind that these rates cover both meals and incidentals.

When recording these expenses, be sure to include the date, location, and a brief description of the expense. This will help you maintain accurate records and ensure compliance with IRS guidelines.