TRAVEL UPDATE U.S/CONUS PER DIEM RATES (Summary of BAC No. 2006-01) January 1, 2006

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TRAVEL UPDATEU.S/CONUS PER DIEM RATES(Summary
of BAC No. 2006-01)January 1, 2006
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CONUS HIGH/LOWPER DIEM RATES

• Effective January 1, 2006, the CONUS Federal
  Allowable High/Low Per Diem Rates were amended.

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Summary of the Changes
1) 2006 CONUS Federal Allowable High/Low Per Diem
Rates

• High Cost Localities Increase from 204.00 to
  226.00 per day.

• Other Localities Increase from 129.00 to
  141.00 per day.

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Summary of the Changes (cont)
2) 2006 CONUS Federal Allowable High/Low MIE

• High Cost Localities Increase from 46.00 to
  58.00 per day.

• Other Localities Increase from 36.00 to 45.00
  per day.

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TAXABILITY ANDREPORTABILITY

• Per Diem for Other Localities increased from
  129.00 to 141.00 per day.

• MIE for Other Localities increased from 36.00
  to 45.00 per day.

• These rates are now higher or equal to the Per
  Diem and MIE rates allowed for non BU 07
  employees traveling Out-of-State (U.S./CONUS).

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TAXABILITY ANDREPORTABILITY

• As a result of these changes to the CONUS
  High/Low Per Diem Rates, taxability and
  reportability no longer applies to Non BU 07
  employees traveling Out-of-State (U.S./CONUS).

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TAXABILITY ANDREPORTABILITY

• Form 4C, Per Diem/MIE/ Lodging Tax Calculation
  Worksheet is no longer required for Non BU 07
  employees traveling Out-of-State (U.S./CONUS)

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HOW DOES THISAFFECT eTRAVEL?
Travelers will no longer be required to input
data into the IRS Rate column for U.S./CONUS
travel only. (See next two slides for samples)
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Prior to January 1, 2006, BU 08 Travelers needed
to input IRS rates for MIE and Per Diem for
travel within U.S./CONUS to determine if a trip
was reportable/taxable.
Sample completion Prior to 01/01/06
Form 4-C was required.
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Sample completion
Sample completion After to 01/01/06
After January 1, 2006, due to changes in the FAR
HI/LO Rates, BU 08 Travelers do not need to input
IRS rates for MIE and Per Diem for travel within
U.S./CONUS. (These fields have been eliminated.)
Form 4-C will no longer appear.