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Common Tax Phrases for
Pilots and Flight Attendants
2% Limit
A.G.I. (Adjusted Gross Income)
Above the Line Deductions
Accountable Plan
Actual Cost Meal Deduction
Adequate Records
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IRS Form 1040
IRS Form 2106
IRS Publication 1542
IRS Publication 463
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Per Diem
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Schedule A
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Travel Expenses

City-by-City Per Diem Deduction

The city-by-city per diem rates (i.e. locality per diem rates) are established for every location in the world by the GSA and Department of State.  The per diem rates are used for a variety of reasons.  Per diem rates get used by the government for meals, incidentals, and lodging reimbursements, but for airline flight crews, per diem rates are important because they can be used as a simple way to determine a flight crewmember's standard meal allowance.  The standard meal allowance is used for tax purposes as way of deducting meals and incidental expenses (M&IE) from an airline pilot or flight attendant's taxes.

The city-by-city per diem rates almost always generate the highest tax deduction for meals than other approved meal deduction methods.  Most tax preparers do not perform the city-by-city per diem deduction, however, because it involves looking up each rate for each city a flight crewmember stays at in a given tax year on a given date.  EZPERDIEM.COM makes the city-by-city per diem deduction about a 20 minute process because all of the IATA codes for 12,500 plus airports all over the world are pre-linked to their respective city-by-city CONUS and OCONUS per diem rates.  Pilots and flight attendants simply enter their layover airport codes into the per diem calculator and the worksheets and instructions for the 2106 tax form are generated in seconds.

The city-by-city per diem deduction is not the only method that can be used by traveling professionals to calculate their per diem deduction.  Crewmembers can also use the actual cost meal deduction or the special rate for transportation workers, though they are generally lower that the city-by-city.  EZPERDIEM.COM uses both the special rate for transportation workers and the city-by-city per diem calculation to ensure that airline crewmembers get the highest per diem deduction they are entitled to.

Publication 1542
IRS CONUS Per Diem Rates

IATA Codes Linked to Per Diem Rates
Airports on Layovers, Locality Per Diem Rates

Per Diem Deduction Calculator for Flight Crews
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CONUS and OCONUS Per Diem Rates
Government Per Diem (Meal Expense) Rates

Airline Pilot Taxes and Flight Attendant Taxes

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