The Difference Between Lodging and M&IE Explained
The Difference Between Lodging and M&IE Explained
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One of the most common sources of confusion in Temporary Duty (TDY) travel is the difference between lodging and M&IE. Both are part of the per diem allowance set by the General Services Administration (GSA), but they cover different expenses and follow different rules. Understanding this difference is critical for compliance and for making sure your reimbursement is processed without delays.
What is lodging
Lodging is the portion of per diem that covers housing costs. This includes hotels, furnished apartments, or other approved accommodations. Lodging always requires itemized receipts that show the nightly rate, taxes, location, dates of stay, and proof of payment. Staying within the GSA lodging rate is required to avoid out of pocket expenses.
What is M&IE
M&IE stands for Meals and Incidental Expenses. It is a daily allowance that covers food, tips, and minor costs associated with travel. Unlike lodging, M&IE does not typically require receipts. Instead, it is reimbursed at a flat rate for each day of the assignment. The allowance may be reduced when meals are provided by the government, a conference, or a host organization.
Key differences between lodging and M&IE
| Feature | Lodging | M&IE |
|---|---|---|
| Purpose | Covers housing during TDY | Covers meals and incidental expenses |
| Receipts | Required for every night | Not required, reimbursed as a flat rate |
| Limits | Set by GSA per diem tables, varies by location | Set by GSA per diem tables, varies by location |
| Adjustments | None unless location or orders change | Reduced for travel days or provided meals |
Common mistakes travelers make
- Submitting incomplete lodging receipts without dates or taxes
- Claiming full M&IE when meals were provided
- Mixing lodging and M&IE charges on one receipt
- Averaging costs instead of applying daily per diem rates
How to stay compliant
- Keep every lodging receipt itemized and organized
- Track travel days and adjust M&IE correctly
- Know the GSA rates for your duty location before you travel
- Confirm whether agency-specific rules apply to your assignment
The bottom line
Lodging and M&IE are the two pillars of per diem. Lodging requires receipts and must stay within the daily housing allowance, while M&IE is reimbursed as a flat rate without receipts. By understanding the difference, TDY travelers can avoid mistakes, reduce stress, and receive full reimbursement for their assignments.
