Long-Term TDY

Start Here If You Are New to Long-Term TDY

Long-term TDY is TDY at one location for more than 30 days. Per diem rates change at specific thresholds. Reduced per diem (75 percent of standard) at over 30 days. Flat-rate per diem (55 percent of locality rate) at over 180 days. Long-term lodging arrangements like extended-stay hotels or apartment rentals are typically more economical. The Income Tax Reimbursement Allowance (ITRA) applies for TDY exceeding 1 year (typically converts to PCS at that point). Family considerations differ from short TDY. Per JTR Chapter 4 paragraph 040501.

This page walks you through long-term TDY from your seat as a General Marine. By the end you will know.

• Reduced per diem (75 percent) at 30+ days
• Flat-rate per diem (55 percent) at 180+ days
• Long-term lodging arrangements
• ITRA framework for extended TDY
• When TDY converts to PCS
• Family considerations during long TDY

Every fact on this page comes from JTR Chapter 4 paragraph 040501, JTR Chapter 5, and Title 26 U.S.C.Title 26 U.S.C. (ITRA).

Per Diem Thresholds

Per JTR Chapter 4 paragraph 040501, per diem rates change based on duration.

30 Days or Less. Standard Rate

The Marine receives 100 percent of the locality per diem rate (lodging plus M&IE). The TDY Per Diem page covers the standard rate.

Over 30 Days. Reduced Per Diem (75 Percent)

For TDY at the same location for more than 30 days, the per diem MAY be reduced to 75 percent of the standard rate. AO authorization required.

Over 180 Days. Flat-Rate Per Diem (55 Percent)

For TDY exceeding 180 days at one location, FLAT-RATE per diem applies. The rate is 55 percent of the locality per diem rate.

Why Rates Reduce

Long-term TDY at one location typically involves more economical lodging arrangements (extended-stay hotels at lower nightly rates, apartment rentals). The reduced per diem matches the actual cost more closely.

Reduced Per Diem (75 Percent at 30+ Days)

Per JTR Chapter 4 paragraph 040501, reduced per diem applies when.

• TDY at one location exceeds 30 days.
• Lodging is at a long-term rate (extended-stay hotel, apartment).
• AO determines reduced per diem is appropriate.

AO Authorization

The AO must authorize reduced per diem in the orders or amendment. The Marine does NOT self-impose the reduction.

Calculation

Reduced per diem is 75 percent of the standard locality rate.

Example. Standard per diem at $200/day (lodging $130 + M&IE $70).

• Reduced per diem. $150/day (75 percent).

The Marine receives the lodging plus M&IE at the reduced rate.

Flat-Rate Per Diem (55 Percent at 180+ Days)

Per JTR Chapter 4, flat-rate per diem applies for TDY over 180 days at one location.

Calculation

Flat-rate per diem is 55 percent of the standard locality per diem rate (combined lodging and M&IE).

Example. Standard per diem at $200/day.

• Flat-rate per diem. $110/day.

The Marine receives a single fixed daily amount.

Why Flat-Rate

Long-term TDY (over 180 days) typically involves apartment-style lodging at significantly reduced cost. Flat-rate per diem provides predictable reimbursement matching the actual cost.

AO Authorization

Flat-rate per diem requires AO authorization in the orders.

Long-Term Lodging Arrangements

For long-term TDY, the Marine selects more economical lodging.

Extended-Stay Hotels

Extended-stay properties (e.g., Residence Inn, Homewood Suites, Suburban Studios, TownePlace Suites) offer.

• Kitchenettes (reduces M&IE meal costs).
• Lower nightly rates for longer stays (typically 7+ days at a discount).
• More space.
• Laundry facilities.

Apartment Rentals

For TDY over 90 days, apartment rentals may be more economical than extended-stay hotels.

• Monthly rent vs. nightly hotel cost.
• More space and amenities.
• Standard apartment lease terms.

The AO authorizes apartment rental as the lodging arrangement.

Lodging Receipts

Long-term lodging requires receipts.

• Extended-stay hotel folios.
• Apartment lease and monthly rental receipts.
• Utility receipts if separately paid.

Income Tax Reimbursement Allowance (ITRA)

Per Title 26 U.S.C.Title 26 U.S.C. and the IRS framework, ITRA is the Income Tax Reimbursement Allowance for federal tax impact of certain extended TDY scenarios.

When ITRA Applies

ITRA may apply when.

• TDY exceeds 1 year at one location (which typically converts to PCS at that point).
• The TDY scenario triggers federal tax obligations beyond standard travel reimbursement.

How ITRA Works

ITRA reimburses the Marine for the federal tax impact of certain extended-TDY-related allowances. The framework parallels the RITA/WTA system used for PCS-related tax adjustments.

Coordinate with the AO

ITRA is rare for typical TDY scenarios. Coordinate with the AO and the unit S-1 if ITRA is potentially applicable.

When TDY Converts to PCS

Per JTR Chapter 5, TDY at one location for more than 180 days OR exceeding 1 year may convert to PCS.

180-Day Threshold (Service-Specific)

Some services convert long-term TDY to PCS at the 180-day mark. Marine Corps practice typically aligns with the 180-day mark for specific scenarios.

1-Year IRS Threshold

Per IRS rules, TDY exceeding 1 year at one location is treated as a PCS for federal tax purposes. The Marine's per diem becomes taxable income at that point unless converted to PCS.

PCS Conversion

When TDY converts to PCS, the Marine receives.

• PCS allowances (DLA, TLE, MEA, HHG, POV).
• Updated BAH at the new PDS rate.
• Updated tax treatment.

The PCS Orders and Overview page covers the PCS framework.

Family Considerations During Long TDY

Long TDY differs from short TDY for family considerations.

Short TDY (Up to 30 Days)

Family typically remains at the home PDS. The Marine attends TDY solo. BAH continues at the home PDS rate.

Medium TDY (30 to 180 Days)

Family typically remains at the home PDS but may visit the Marine. The Marine maintains the home of record. BAH continues at the home PDS rate.

Long TDY (Over 180 Days)

Family considerations vary based on the duration and the Marine's preference.

• Family may relocate to the TDY location for the duration (similar to PCS).
• Family may remain at the home PDS.
• The Marine and family coordinate based on operational and personal circumstances.

For long TDY converting to PCS, the family typically PCSes to the new location with full PCS allowances.

Common Questions Marines Ask

I am on TDY at a school for 60 days. Will my per diem be reduced?

Per JTR Chapter 4 paragraph 040501, the AO may authorize reduced per diem (75 percent) at over 30 days at one location. Verify with the AO.

What is flat-rate per diem?

For TDY over 180 days at one location, flat-rate per diem is 55 percent of the locality per diem rate. Combines lodging and M&IE into a single daily amount.

When does TDY become PCS?

Generally, TDY exceeding 180 days OR exceeding 1 year at one location converts to PCS. The IRS treats over-1-year TDY as PCS for tax purposes regardless.

What is ITRA?

Income Tax Reimbursement Allowance. Reimburses the federal tax impact of certain extended TDY scenarios. Rare for typical TDY but applies in specific extended-TDY cases.

What if I don't get reduced per diem authorized?

You receive the standard per diem rate. The AO determines whether to authorize reduced per diem based on the lodging arrangement.

Should I get an apartment instead of a hotel for long TDY?

Yes if the TDY is over 90 days and an apartment is more economical. The AO authorizes apartment rental as the lodging arrangement.

What about my family during a 6-month TDY?

Family typically remains at the home PDS for TDY. For long TDY (over 180 days), some Marines relocate the family for the duration. Coordinate with the AO and family circumstances.

Where to Go for Help

Routing by Issue

• Reduced per diem authorization. Through the AO.
• Flat-rate per diem authorization. Through the AO.
• Apartment lodging authorization. Through the AO.
• ITRA framework. Coordinate with the AO and unit S-1.
• TDY-to-PCS conversion. Coordinate through MMEA/MMOA.
• DFAS Marine Corps Pay direct contact. Phone 1-888-332-7411 (DSN 312-571-9450 from overseas).

Where to Go Next on This Site

• TDY/TAD landing page lists all the TDY topics.
• TDY/TAD Overview covers the foundational TDY framework.
• TDY Per Diem covers the per diem rate framework.
• TDY Lodging covers lodging arrangements.
• PCS Orders and Overview covers PCS conversion.
• PCS with TDY En Route covers the TDY-en-route scenario.

Related Roles

• Leaders coach Marines on long-term TDY planning, including reduced per diem and apartment lodging.
• Admin at S-1 supports AO routing for reduced per diem and flat-rate authorizations.
• Commanders serve as AO and authorize reduced per diem and flat-rate per diem.

Long-term TDY (over 30 days) triggers per diem changes. Reduced per diem at 75 percent at 30+ days. Flat-rate at 55 percent at 180+ days. Long-term lodging via extended-stay hotels or apartment rentals. ITRA for extended scenarios. TDY converts to PCS at 180+ days or 1 year per IRS framework.