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Transportation-industry per diem. The IRS-approved meal and incidental expenses rate for taxpayers in the transportation industry is $59 for all localities within the CONUS and $65 for all localities outside the CONUS.
per diem categories the gsa breaks down per diem rates into two categories meals and incidental expenses m ie which include all meals room service laundry dry cleaning and pressing of clothing and fees and tips for the people who provide services such as food servers and luggage handlerslodginghe m ie per diem is shown on the right side of the table these rates remain static during the entire fiscal year note that a standard rate of $ 46 day for meals and incidental expenses and $ 83 day for lodging applies to any location that doesn t have a specified rate in the gsa tables