FY 2026 CONUS Per Diem References for Locum CRNA’s & 1099 Physicians

Locum life comes with real money on the table — if you know how to read it. The FY2026 Per Diem Guide for Locum CRNAs & 1099 Physicians breaks down exactly what portion of your housing and meal stipend is tax-free versus taxable, city by city, using the same GSA rates the IRS actually enforces.

Inside, you'll find:

• Per diem rates for all 49 U.S. jurisdictions — standard rates plus the highest-cost locality caps, so you can benchmark any assignment before you sign
• The complete M&IE breakdown by tier — breakfast, lunch, dinner, incidentals, and the 75% first/last travel-day rule, spelled out dollar by dollar
• The 4 rules that determine whether your stipend holds up under IRS scrutiny — tax home requirements, the 12-month temporary assignment limit, the GSA rate ceiling, and why 1099 providers can't use the high-low method

No guessing, no relying on your recruiter's word for it — just the actual federal numbers, organized so you can check your rate in seconds.