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DoS (Department of State)

What per diem rates does the DoS determine for flight crew taxes?

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 pilots and flight attendants calculate their per diem deduction using the city-by-city method found in IRS Publication 463.

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.

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