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GSA per diem rates are the IRS benchmark for tax-free stipend amounts. TaxHomeBase automatically compares your assignment stipends against these limits and flags any excess. For background on what GSA rates are and why they matter, see GSA Rates Explained.

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How the Comparison Works

For each assignment, TaxHomeBase:
  1. Looks up the GSA rate for the assignment’s state and location
  2. Converts your weekly stipend to a daily rate (÷ 7)
  3. Compares housing and M&IE separately against GSA lodging and M&IE limits
  4. Determines if you’re within limits — both must be at or below the GSA rate

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Rate Lookup

TaxHomeBase uses a two-tier lookup:
  1. Live GSA API — Fetches current rates from api.gsa.gov (24-hour cache)
  2. Static fallback — Keyword-matched rates for ~50 top travel nurse metro areas plus the CONUS default
The static fallback ensures the feature works even without a GSA API key or when the API is unavailable.

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Where It Appears

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Assignment Cards

  • Badge on card header — Green “Within GSA limits” or amber “Exceeds GSA limits”
  • Expanded detail — GSA Per Diem Comparison grid:
    • Your daily housing rate vs. IRS max
    • Your daily M&IE rate vs. IRS max
    • Excess amount (if any)
    • First/last day 75% M&IE note

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Tax Estimate

Each assignment in the estimate includes a gsa object with:
  • GSA lodging and M&IE rates for the area
  • Your daily housing and M&IE rates
  • Housing and M&IE excess amounts
  • withinLimits boolean
  • Area name

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Notifications

A gsa_exceeds alert aggregates all exceeding assignments into one notification with the total excess amount.

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Export

The PDF includes a GSA Per Diem Compliance table with per-assignment details:
  • Facility and location
  • GSA area name
  • Daily rate comparison (yours vs. GSA)
  • Status (within/exceeds)
The Audit Defense Checklist includes a GSA compliance item (green if all within limits, amber with count if exceeding).

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First and Last Day Rule

GSA rules specify that M&IE is 75% of the full rate on the first and last day of travel. TaxHomeBase calculates and displays this adjusted rate.

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What to Do If You Exceed

Exceeding GSA rates doesn’t automatically make your stipends taxable, but it increases IRS scrutiny:
  1. Talk to your agency — Ask if they can restructure the pay package
  2. Document the actual costs — If local housing truly costs more than the GSA rate, receipts help justify the higher stipend
  3. Consult your CPA — They can advise on reporting the excess properly