How to enter lodging taxes in DTS

Start with the location of the hotel

JTR Table 2-15 distinguishes CONUS and non-foreign OCONUS from foreign locations. Alaska and Hawaii are outside CONUS but are not foreign locations. Do not put every overseas or OCONUS trip into the foreign-tax category.

The hotel location determines this tax distinction. Your authorized duty location generally determines the applicable per diem locality. Those are different questions.

CONUS and non-foreign OCONUS: separate room and tax

Read the itemized folio and enter the actual room cost for each night in the per diem lodging entries. Put eligible lodging taxes in the appropriate lodging-tax expense, identified in DTMO's guidance as Lodging Tax (CONUS/Non-Foreign). Attach the complete paid folio.

Check for local tax exemptions before paying and follow any required certificate process. Only claim taxes you actually incurred. If a hotel later refunds a tax, correct your claim accordingly.

Foreign lodging: include lodging tax in the nightly cost

For a foreign hotel, combine the room charge and lodging tax for each night before comparing the lodging cost with the applicable allowance. Convert foreign currency with appropriate supporting documentation, as explained in the foreign currency guide.

For example, if a night's room charge converts to $120 and its lodging tax converts to $15, the lodging cost is $135 for that night. The $15 is not an additional separate lodging-tax claim. These are example USD amounts, not a current exchange rate or allowance.

Check rate limits and distinguish fees from taxes

Separate tax reimbursement is not unlimited. Under JTR Table 2-15, when lodging exceeds the applicable lodging limit and actual expense allowance (AEA) is not authorized, reimbursable tax is limited to what the government would have paid on lodging at the applicable limit.

A resort fee, parking charge, restaurant bill, and lodging tax are different line items. Certain mandatory fees may be authorized under JTR Table 2-16, while personal charges do not become reimbursable simply because the hotel printed them on a folio. Do not classify every non-room charge as lodging tax.

Variable room rates also matter. If your nightly rate changes, preserve the nightly breakdown rather than averaging a total across dates that have different costs or allowances.

Check the folio against the voucher

• Count occupied nights correctly; the checkout date is not automatically another lodging night.
• Separate room charges, actual lodging taxes, fees, and personal purchases.
• Apply the foreign/non-foreign distinction to each hotel on a multi-country trip.
• Confirm lodging limits and any approved exception.
• Keep payment entries and deposits out of expense totals when they merely settle charges already counted.
• Attach the complete itemized receipt and make sure each charge is claimed only once.

If tax was left out of an approved voucher, review the amendment process and confirm that the additional expense is eligible before submitting a correction.