1 Lodging taxes are not included in the CONUS per diem rate. 2  The Federal Travel Regulation Â§301-11.27 states that in CONUS, lodging taxes paid by the federal traveler are reimbursable as a miscellaneous travel expense limited to the taxes on reimbursable lodging costs. If the city or county you are looking for is not listed on the GSA per diem rate page, then the standard CONUS rate of $89 for lodging and $51 for meals applies.
What is a qualified buyer? To ensure an M&A process runs smoothly, business owners should confirm the investment bankers who represent them know how to properly qualify buyers. Otherwise, owners will be stuck in a time-consuming process that goes nowhere and increases the chance their confidential data will be sent to a competitor.
Qualifying Person: A qualifying person is a relative, including an eligible foster child, who can qualify you for the head of household filing status. To determine which relatives can qualify you for the status, see the Head of Household Qualification Requirements.f your child did not live in your home more than half of the taxable year, you may qualify for the Credit for Joint Custody Head of Household. See the Personal Income Tax Booklet (540 Booklet) to determine if you qualify for this credit.