Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Deducting Unamortized Startup Costs and Organization Costs When Closing a Business
If any unamortized start-up costs or organization costs remain on your books when your business is closed, deduct the balance remaining on your final return.
For example, if you elected to amortize organization costs over five years and you still have two years of unamortized organized costs remaining when your business is closed, deduct the remaining two-year balance on your final return.