Printable checklist

Questions to ask about a travel pay package

Last verified:

Questions drawn from the stipend, one-year, and wage-recharacterization guides.

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

Related guides: Stipends guide · Low hourly + high stipend guide · Per diem guide

Research, not tax advice. Confirm with a CPA or EA before filing.