What are CONUS per diem rates used for in a flight crew member's per diem calculation?
CONUS stands for Continental United States. CONUS Per Diem Rates are established by the GSA for the 48 contiguous states. IRS Pulication 1542 list CONUS per diem rates. 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 found in IRS Publication 463.