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").

Per Diem Rates

Taxpayers Prohibited From Using the Cash Method

---

The following taxpayers are prohibited from using the cash method:

1. If your business's average annual gross receipts exceed for the prior three years exceed $10 million.
2. C corporations and partnerships with C corporations as a partner with average annual gross receipts exceeding $5 million at any time after 1985.
3. Tax Shelters may not use the cash method.
4. Tax-exempt trusts with unrelated business income.

Principal business activities prohibited in Revenue Procedure 2002-28:

1. Retail trade: NAICS Code: 44-45
2. Wholesale trade: NAICS Code: 42
3. Manufacturing: NAICS Code: 31-33
4. Mining activity: NAICS Code: 211-212
5. Information industries: NAICS Code: 5111-5122

NAICS codes:

You determine your principal business activity by reference to the North American Industry Classification System (NAICS) code published by the Department of Commerce (www.census.gov).

Principal Business Activity:

The Principal activity of a business refers to the business activity that produces the largest percentage of gross receipts in the prior year or the largest average percentage over the three prior years.