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G.S.A. (General Services Agency)

The GSA (General Services Agency) is responsible for establishing per diem rates in all U.S. locations, except the following: 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. The GSA per diem rates are called CONUS per diem rates. The CONUS per diem rates used in conjunction with the OCONUS per diem rates established by the Department of State are used by taxpayers to calculate their per diem deduction as described in IRS Publication 463.  The CONUS Per Diem Rates can be viewed on IRS Publication 1542.

Truck drivers have the option of using city-by-city per diem rates for computing their M&IE expenses, so the per diem rates published by the GSA are important to truckers when used for this purpose.


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