Why is the last day of my trip at my domicile showing a different per diem rate for each trip?

It is perfectly normal for the domicile to display on the last day of each trip in the Final Tax Report.

The displayed city on the Final Tax Report is simply where you stayed.  It isn't the basis for the rate used.  In the case of the last day of any given trip, it will display your domicile, but actually use the per diem rate of the previous city according to the rules in IRS Publication 463.  Here is an example.

Assume your domicile is XYZ airport.  On the Final Tax Report, the last day will of any given trip will be XYZ.  Again, this is just what is displayed on the Final Tax Report.  It does not mean that the rate for XYZ is used as the rate for your M&IE calculations.

According to IRS Publication 463, the rate that gets used on the last day of a trip is actually the rate of the previous layover.  So assume you had a four day trip from January 3rd to January 6th, with overnights in ABC, DEF, and GHI.  In EZPerDiem, you would enter:

• Jan 3 - ABC - day 1
• Jan 4 - DEF - day 2
• Jan 5 - GHI - day 3
• Jan 6 - XYZ - day 4

Notice on Jan 6, it is your domicile that is entered.  On the Final Tax Report, this is the city that will be display, but the rate that will be used will be the rate for GHI airport because it was the overnight just before you ended the trip.  Again, this is all described on IRS Publication 463.

Now, also assume that you had another trip later in the month from January 12th to January 15th, with overnights in MNO, PQR, and STU.  In EZPerDiem, you would enter:

• Jan 12 - MNO - day 1
• Jan 13 - PQR - day 2
• Jan 14 - STU - day 3
• Jan 15 - XYZ - day 4

Notice on Jan 15, it is your domicile that is entered.  On the Final Tax Report, this is the city that will be display, but the rate that will be used will be the rate for STU airport because it was the overnight just before you ended the trip.