IRS Publication 1542 is for
per diem rates for
travel within the Continental United States (CONUS).
IRS Publication 1542 contains all the domestic CONUS per diem rates established
by the GSA for each individual locality and year. The tables display the
meals and
incidentals
expenses (M&IE) for
each locality. NOTE: The OCONUS
per diem rates are not contained within IRS Publication 1542. In addition to
M&IE rates, lodging rates for each locality are also listed. Lodging rates are
almost never used by flight crews in their
per diem deduction
because the hotel costs are almost always covered by the flight crewmember’s
employer.