Guides
Everything you need to calculate, understand and defend a per diem or mileage claim.
What Is Per Diem? A Plain-English Guide
Per diem is a flat daily allowance for lodging, meals and incidentals on a business trip. Here's how it works, who sets the rates, and how to use it.
5 min read
Is Per Diem Taxable? When It Counts as Income
Per diem within the federal rate, backed by an expense report, is tax-free. Here's when per diem becomes taxable wages and how to keep it clean.
5 min read
The 75% First-and-Last-Day Per Diem Rule
On your first and last day of travel, M&IE per diem is paid at 75%, not 100%. Here's why, and how it changes a trip total.
4 min read
How to Calculate Per Diem for a Business Trip
Step by step: find the GSA rate for your destination, apply the 75% first-and-last-day rule to M&IE, add lodging per night, and total the trip.
6 min read
What Does Per Diem Cover? Lodging, Meals & Incidentals
Per diem covers your hotel (lodging) and your meals and incidentals (M&IE). Here's exactly what's in — and what's not — including incidentals.
4 min read
The GSA M&IE Breakdown, Explained
Every GSA M&IE tier splits into breakfast, lunch, dinner and incidentals. Here's the FY2026 breakdown and how deductions for provided meals work.
4 min read
The 2026 IRS Standard Mileage Rates
The 2026 IRS standard mileage rates: 72.5¢ per mile for business, 20.5¢ for medical/moving and 14¢ for charity. What changed and how to use them.
4 min read
Per Diem vs. Actual Expense Reimbursement
Should you use per diem or reimburse actual receipts? A comparison of paperwork, tax treatment, fairness and when each method wins.
5 min read
The Standard CONUS Per Diem Rate, Explained
Most US destinations use the standard CONUS rate — $110 lodging and $68 M&IE for FY2026. Here's when it applies and how it differs from city rates.
4 min read
Travel Nurse Per Diem (Stipends), Explained
How travel-nurse housing and M&IE stipends relate to GSA per diem, and the tax-home rule that keeps them tax-free.
5 min read
Per Diem for Government Contractors
Federal contractors must bill travel at GSA per diem rates. Here's how the FTR/JTR limits flow into a contract and why documentation matters.
5 min read
Why GSA Lodging Rates Change by Month
Many GSA cities have seasonal lodging caps that rise in peak months. Here's why, and how to use the right month's rate for your trip.
3 min read