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OCONUS stands for Outside of the Continental United States. OCONUS Per Diem Rates are established by the Department of State (DoS). Alaska and Hawaii are considered OCONUS locations rather than CONUS. This is important for anyone using the standard per diem deduction rather than the city-by-city per diem deduction. Information on how to properly calculate M&IE expenses using CONUS and OCONUS per diem rates can be found in IRS Publication 463.

Generally, truck drivers will use CONUS much more than OCONUS, unless the truck driver drives across the US border or travels in Alaska or Hawaii.

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