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 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.