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").
When the IRS May Waive Interest
Unlike IRS penalties, where the IRS is permitted to remove or reduce a penalty based on reasonable cause, the law does not permit the IRS to remove or reduce interest based on reasonable cause. However, there is a situation when the IRS will remove interest.
The law requires the IRS to remove interest up to the date you were requested to repay an erroneous refund when:
- You did not cause the erroneous refund in any way, and
- The refund doesn't exceed $50,000.