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IRS Publication 1542

What importance is there for IRS Publication 1542 in pilot or flight attendant per diem calculations?

IRS Publication 1542 is an IRS Publication that lists 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.

What per diem rates are not included in IRS publication 1542?

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.

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