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Seasonal End Date

What is the purpose of the seasonal end date for pilot or flight attendant per diem calculations?

The per diem calculation that gets calculated to generate a pilot or flight attendant's M&IE expenses depends not only on the location of the layover, but also the date.  Per diem rates for various locations can actually change throughout the year, and the seasonal end date marks a time of year where a set of per diem rates is no longer valid.  It differs from the expiration date because the seasonal end date is just a month and a day (like Feb. 15 instead of Feb 15, 2008).  Basically, the per diem rates often change throughout the year for any given city, and the seasonal end date marks the last day that a set of per diem rates is valid during the year.  It is important to note the effective date, expiration date, seasonal start date, and seasonal end date when calculating the per diem deduction.

For pilots and flight attendants, this is important because the date of a layover matters just as much as where the layover was when it comes to calculating a per diem deduction.

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