Standard per diem rates are established by the
GSA (General
Service Agency) and
DoS (Department of
State) for every location in the world. These
CONUS and
OCONUS
per diem rates are
used for a variety of purposes, but for flight crewmembers they are important
because they can be used as a substitute for
meals and
incidental
expenses on aviation crewmember tax returns.
The CONUS per diem rates are displayed on
IRS Publication
1542. The OCONUS per diem rates can be viewed on the Department of
Defense website. EZPERDIEM.COM has linked all of these per diem rates to
most of the airports in the world so pilots and flight attendants can easily
generate their M&IE
per diem deduction
with the EZPERDIEM.COM
Per Diem
Calculator TM.