CONUS stands for Continental United States. CONUS Per Diem Rates are established by the GSA for the 48 contiguous states. Alaska and Hawaii are not considered to be CONUS. They are OCONUS. Information on how to properly calculate M&IE expenses using CONUS and OCONUS per diem rates can be fon in IRS Publication 463, on the airline pilot tax and flight attendant tax articles on the EZPERDIEM.COM website, or throughout the aviation tax information in this website.