What is the current per diem for 2018 for self-employed business owner that is subject to 80% DOT expenses?

[Cindy0H · Accepted solution]

Per diem rates for Transportation worker are as follow according to the IRS:

The special M&IE rates for taxpayers in the transportation industry are $66 for any locality of travel in the continental United States (CONUS) and $71 for any locality of travel outside the continental United States (OCONUS).

Here is the latest from the IRS (see page 2):

https://www.irs.gov/pub/irs-drop/n-18-77.pdf