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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.
The taxpayer used the federal per diem rate for meal and incidental expenses (M & IE) he incurred. The taxpayer argued that maritime common law and a statutory exception permitted crewmembers of a commercial vessel to deduct 100% of expense for food and beverages.eceived per diem. Then went to site in S. Carolina for past 6 months. Been receiving per diem. I'm told per diem will end since I've been with company for 1 yr but I say I relocated just 6 months ago so I still have 6 months of per diem left.