Questions to ask about a travel pay package

Ask the agency

• "If I take a local assignment, how does my pay change?"
• Is the per diem paid under an accountable plan (business connection, substantiation, return of excess)? How does the agency handle substantiation?
• How is the pay split between taxable hourly pay and stipends? (Keep the stipend breakdown with the contract.)
• How long is the assignment realistically expected to last, including any extension?

Check for yourself

• Would my total pay be the same if I didn't travel? If yes, the "per diem" is wages (Rev. Rul. 2012-25).
• Am I away from my tax home on a temporary assignment? Tax-free stipends require both.
• Do the weekly stipends fit within 7 × (GSA lodging + M&IE) for this location and fiscal year? The excess is taxable. Look up the rate at gsa.gov/perdiem.
• Have I already worked in this same area? A series of short assignments there may be considered indefinite.
• A very low taxable rate lowers your Social Security earnings record and any overtime pay based on the regular rate.

Sources: Rev. Rul. 2012-25, IRB 2012-37; Pub 463 (2025), ch. 6; GSA per diem rates