lodging taxes plus the lodging costs exceed the lodging portion of the flat rate per diem. If taxes are
authorized to be reimbursed separately, the traveler must submit a lodging receipt. When TDY to
OCONUS locations lodging taxes are not authorized to be reimbursed separately because taxes are
automatically calculated into the location’s per diem rate.
The traveler is TDY for 31 consecutive days. The flat rate lodging per diem allowance is $80 per night
($2,480 total). The nightly hotel rate is $70 per night ($2,170 total). The nightly hotel tax is $15 per
night ($465 total). Because the nightly rate plus the taxes ($2,170 + $465 = $2,635) exceed $2,480, the
traveler is authorized to be separately reimbursed an additional $155 ($2,635 - $2,480 = $155).
Example 2: If the lodging taxes plus the actual lodging cost is less than the flat rate allowance, the
lodging taxes are not separately reimbursed.
The traveler is TDY for 31 consecutive days. The flat rate lodging per diem allowance is $80 per night
($2,480 total). The nightly hotel rate is $70 per night ($2,170 total). The night hotel tax is $5 per night
($155 total). Because the nightly rate plus the taxes ($2,170 + $155 = $2,325) does not exceed $2,480,
the traveler is not authorized to be separately reimbursed for the taxes.
11. Are travelers required to itemize daily lodging expenses when leave is taken during TDY?
Yes. Lodging expenses during leave days must be itemized to determine the actual daily costs of
lodging. This includes the daily costs of the lodging, lodging taxes, electric, cable, phone, etc. Receipts
are required for all lodging expenses that are incurred during leave periods.
Example: The traveler is TDY for 45 consecutive days. The flat rate lodging per diem allowance is $80
per night but the actual nightly rental rate is $50 per night. The electric bill is $90 for the 45 days.
During this TDY the traveler takes 3 days of leave. The traveler is authorized to be reimbursed $50 per
night and an additional $2 per night ($90 electric bill / 45 days = $2 per day) during the three days of
leave. The traveler is not authorized to be reimbursed the flat rate lodging per diem allowance of $80
per night during the 3 days of leave.
12. Will DTS automatically change the per diem rates if the TDY is 31 or more consecutive days and 181 or
more consecutive days?
No. At this time DTS does not automatically calculate the flat rate per diem based on the length of the
TDY.
13. Is the traveler required to submit a receipt for lodging when flat rate per diem is authorized?
No. When authorized flat rate per diem, travelers are not required to submit a lodging receipt but may
be required to validate to their Authorizing Official that they did incur lodging costs. Receipts are
required when actual lodging is reimbursed during leave periods, dual lodging is authorized, and when
claiming lodging taxes separately (see FAQ #10 for more information about lodging tax
reimbursement).
14. When authorized flat rate per diem are military members mandated to stay in government quarters
when they are available?
Yes. Military members are still required to use government quarters when they are available. When
government quarters are available or if a traveler chooses to stay in government quarters, the flat rate
lodging per diem does not apply and the traveler is reimbursed for actual lodging costs. If meals are
not directed or available, the flat rate M&IE per diem still applies. If meals are directed and available
flat rate M&IE per diem does not apply and the traveler is reimbursed PMR or GMR.