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CONUS

CONUS stands for Continental United States, and when in the context of taxes, are used as one method to caluclate a trucker's per diem deduction. CONUS Per Diem Rates are established by the GSA for the 48 contiguous states. IRS Pulication 1542 lists the CONUS per diem rates for each location.  Note that Alaska and Hawaii are not considered to be CONUS. They are OCONUS, along with foreign locations. Information on how to properly calculate M&IE expenses using CONUS and OCONUS per diem rates can be found in IRS Publication 463


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