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.