Introduction This publication is for employers who pay a per diem allowance toemployees for business travel away from home on or after January 1,1999, within the continental United States (CONUS). It gives themaximum per diem rate you can use without treating part of the perdiem allowance as wages for tax purposes. For a detailed discussion onthe tax treatment of a per diem allowance, see chapter 16 ofPublication 535, Business Expenses, or Revenue Procedure98-64, 1998-52 I.R.B. 31. High-low method.Table 1, Localities Eligible for $185 ($42 M&IE) Per DiemAmount Under the High-Low Substantiation Method lists thelocalities that are treated under that method as high cost localitiesfor 1999 or the part of the year shown in column 4. Table 1 is onpages 2 and 3. All other localities within CONUS are eligible for $115($34 M&IE) per diem under the high-low method. Regular federal per diem rate method.Table 2, Maximum Federal Per Diem Rates, luxury hotels in Malagagives theregular federal per diem rate, including the separate rate for mealsand incidental expenses (M&IE) for each locality. Table 2 beginson page 4. A federal agency can ask the General ServicesAdministration to review the per diem rate in a particular locality.The process is described in footnote 4 of the table. Travel outside CONUS.Alojamiento en Hoteles SovataThe federal per diem rates for localities outside CONUS, includingAlaska, Hawaii, Puerto Rico, the Northern Mariana Islands, U.S.possessions, and all foreign localities, are published monthly. Youcan buy the per diem supplement, Maximum Travel Per DiemAllowances for Foreign Areas, from the U.S. Government PrintingOffice. Call (202) 512-1800 (not a toll-free number) or write:U.S. Government Printing Office, P.O. Box 371954, Pittsburgh, PA15250-7974. Per diem rates on the internet.You can access the federal per diem rates on the internet. The rates for travel within CONUS are at:www.fss.gsa.gov The rates for travel outside CONUS are at:www.state.gov orgopher://gopher.state.gov