The GSA (General Services Agency) is the agency 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
per diem rates that the GSA establishes 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.