
- 2% Limit
- A.G.I. (Adjusted Gross Income)
- Above-the-Line Deductions
- Accountable Plan
- Actual Cost Meal Deduction
- Adequate Records
- Alternative Minimum Tax
- Below-the-Line Deductions
- City-by-City
- Commuting Expenses
- CONUS
- CPA (Certified Public Accountant)
- D.O.T. (Department of Transportation)
- Documentary Evidence
- DoS (Department of State)
- Effective Date
- Effective Tax Rate
- Employee Business Expenses
- Enrolled Agent
- Expiration Date
- G.S.A. (General Services Agency)
- Gross Income
- Home
- Hours of Service Limits
- Incidental Expenses
- Indefinite Duty
- IRS
- IRS Form 1040
- IRS Form 2106
- IRS Publication 1542
- IRS Publication 463
- IRS Publication 529
- Itemized Tax Deductions
- Itinerant
- Local Trips
- M&IE
- Meals
- Necessary Expense
- Non-Taxable Per Diem
- Nonaccountable Plan
- OCONUS
- Ordinary Expense
- Per Diem
- Per Diem Calculator
- Per Diem Deduction
- Per Diem Rates
- Personal Expenses
- Prorate
- Recordkeeping
- Reimbursement
- Rest
- Schedule A
- Seasonal End Date
- Seasonal Start Date
- Special Per Diem Rates
- Standard Deduction
- Standard Meal Allowance
- Substantiated Expenses
- Tax Attorney
- Tax Audit
- Tax Bracket
- Tax Credit
- Tax Deduction
- Tax Home
- Tax Liability
- Tax Preparer
- Tax Software
- Taxable Income
- Taxable Per Diem
- Temporary Duty
- Transition Period
- Transportation Workers
- Travel Expenses

The Department of State (DoS) is the agency responsible for establishing the per diem rates for Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U.S. Virgin Islands, Wake Island, and other non-foreign areas outside the Continental United States (OCONUS). The per diem rates established are used for tax purposes in helping truck drivers and owner operators calculate their per diem deduction using the city-by-city method found in IRS Publication 463. Generally truck drivers will rarely (if ever) use the OCONUS per diem rates, except for cases where they drive in Mexico, Canada, Central America, South America, Hawaii, or Alaska.
The OCONUS per diem rates (along with the CONUS per diem rates established by the GSA) can be used in lieu of using the special rate for transportation workers.

