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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.
You need to INCUR actual expenses in order to take incidental per diem deductions. The IRS is showing zero tolerance with the unsubstantiated practice. State income taxpayers. Just because the IRS allows a deduction doesnât necessarily mean the State is of the same opinion. Make sure your positions are supported on all venues.