Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Business Interruption Insurance Proceeds
The IRS does not agree with the Tax Court over whether business interruption insurance proceeds must be reported as earnings subject to self-employment tax.
In a case involving a grocer, the Tax Court said the insurance payments for lost earnings were not subject to self-employment tax because the payments were not for actual services.
The IRS disagrees. They say the income would have been earned had the operations not been interrupted.