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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.
1 We are no longer publishing the list of high-cost areas. 2  The list for the current year is available in Notice 2015-63 at IRS.gov. 3  For the detailed listing of per diem amounts for individual localities, go to www.gsa.gov and look for Per Diem Rates. 4  For more details on the per diem method see Revenue Procedure 2011-47.otes. 1  We are no longer publishing the list of high-cost areas. 2  For the detailed listing of per diem amounts for individual localities, go to www.gsa.gov and look for Per Diem Rates. 3  For more details on the per diem method see Revenue Procedure 2011-47. 4  Optional incidental expense only per calendar day (or partial day) is $5 per day.