The D.O.T. (Department of Transportation) is the government agency that sets the
hours of
service limits for individuals subject to the DOT rules. All pilots, flight
attendants, dispatchers, mechanics and control tower operators are under the
D.O.T. rules. As such, pilots and flight attendants can either use the
special rate
for transportation workers or
city-by-city
meal calculation method
described in IRS
Publication 463. Both methods are appropriate for pilots and flight
attendants to calculate their
per diem deduction,
and both methods are simultaneous checked when a
pilot or flight attendant uses EZPERDIEM.COM for their taxes.