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.