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Form Instructions W-3 (PR) for Palmdale California: What You Should Know
See the link to per diem rates below. Per Diem Rates — GSA establishes additional amounts that GSA must pay to the employees to whom the Continental United States Per Diem rates apply for travel to or from Continental United States airports where, on the taxpayer's account, there are charges for the use of air travel or other related travel facilities. The specific amounts are listed in the following bulletin. Per Diem Rates — GSA is required to pay certain per diem rates of compensation if travel to or from the continental U.S. is required due to Federal, State, or local governmental duties and the travel is for travel outside the Continental United States. The travel may be for a period on the taxpayer's account, even though no travel to or from the continental United States is involved. Additional information regarding per diem rates and travel requirements may be found at the Travel Regulations page at . The per diem rates set forth on this page are subject to change over time and by law. Per diem rates do not apply to GSA employees who are: Traveling to and from a U.S. government facility (e.g., a military installation, Federal courthouse, or foreign embassy); Moving their residences to a U.S. city where their children attend school; Traveling out of the continental United States while employed for a GSA contract (not for employment outside the continental United States); Traveling to and from a U.S. government facility (e.g., a military installation, Federal courthouse, or foreign embassy) and returning to the continental United States. To determine if the employee has been assigned a per diem rate, the amount of travel time needed to complete the trip on the taxpayer's account must be checked against the appropriate per diem rate provided on this page. If a per diem rate has been assigned for this trip, the per diem rate must be checked against the per diem rate for that trip. If not, the time must be reduced by the required per diem rate, if applicable. The amount of travel required to be performed by the taxpayer must be checked with the per diem rate. If the travel is outside the Continental United States and the total travel time required is less than the per diem rate, the per diem rate will be applied.
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