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").
What is the Dividends Received Deduction?
If the corporation invests in the stock of domestic corporations and receives a dividend, 70% of the dividend may be excluded from taxes. If the corporation owns more than 20% of the stock of the domestic corporation that is paying the dividend, 80% of the dividend may by excluded from taxes.