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

What is a 52-53-Week Year?

---

A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. You can elect to use a 52-53-week tax year if you keep your books and records and report your income and expenses on that basis. If you make this election, your 52-53-week tax year must always end on the same day of the week.

Your 52-53-week tax year must always end on:

• Whatever date this same day of the week last occurs in a calendar month, or
• Whatever date this same day of the week falls that is nearest to the last day of the calendar month.

To transition to a 52-53 week fiscal year, attach a statement to your tax return that includes the following information:

• The month in which your new 52-53 week fiscal year is due to end.
• The day of the week on which you have elected to end your new 52-53 week year.
• The date this particular tax year ends.

For example, if you elect a tax year that always ends on the last Monday in March, your 2021 tax year will end on March 29, 2021.

How to Make an Election for a 52-53 Week Year

To make the election for the 52-53-week tax year, attach a statement with the following information to your tax return:

1. The month in which the new 52-53-week tax year ends.
2. The day of the week on which the tax year always ends.
3. The date the tax year ends. It can be either of the following dates on which the chosen day...
   • last occurs in the month in (1), above, or
   • occurs nearest to the last day of the month in (1), above

When you figure depreciation or amortization, a 52-53-week tax year is generally considered a year of 12 calendar months. To determine an effective date (or apply provisions of any law) expressed in terms of tax years beginning, including, or ending on the first or last day of a specified calendar month, a 52-53-week tax year is considered to...

• begin on the first day of the calendar month beginning nearest to the first day of the 52-53-week tax year, and
• end on the last day of the calendar month ending nearest to the last day of the 52-53-week tax year.

Example:
Assume a tax provision applies to tax years beginning on or after July 1, 2021, which happens to be a Thursday. For this purpose, a 52-53-week tax year that begins on the last Tuesday of June, which falls on June 29, 2021, is treated as beginning on July 1, 2021.