Travel Therapy 101: The Complete Handbook for PTs, OTs, and SLPs

Frequently asked questions

Who sets per diem rates?

The U.S. General Services Administration says: “We establish the per diem rates that federal agencies use to reimburse their employees for lodging and meals and incidental expenses incurred while on official travel within the continental United States.” Source: GSA: Per diem rates, read October 6, 2026.

What is the federal per diem rate?

The IRS says: “The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging and M&IE (or M&IE only) while they are traveling away from home in a particular area.” Source: IRS Publication 463 (2025), Travel, Gift, and Car Expenses, read October 6, 2026.

What happens to stipends on an indefinite assignment?

The IRS says: “If your assignment is indefinite, you must include in your income any amounts you receive from your employer for living expenses, even if they are called “travel allowances” and you account to your employer for them.” Source: IRS Publication 463 (2025), Travel, Gift, and Car Expenses, read October 6, 2026.

When are next year's per diem rates announced?

The U.S. General Services Administration says: “Rates for the coming federal government fiscal year are typically announced in mid-August.” Source: GSA: Per diem rates, read October 24, 2026.

What if I have no tax home at all?

The IRS says: “If you don’t have a regular or main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work.” Source: IRS Publication 463 (2025), Travel, Gift, and Car Expenses, read October 24, 2026.