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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 can use per diem to substantiate your meals and incidental expenses. You must have actual receipts for lodging (although your employer can reimburse you for lodging under a per diem, your deduction requires documentation of actual expenses).uring the 46 days I was compensated with a base rate âsalaryâ of $10,000 as well as $150/day per diem to cover hotel and food expenses.