I know of rules allowing travel & perdiem. This question is for long hours at a regular base and not being given lunch breaks
No. " in the transportation industry." does Not apply to everyone in the industry, only those whose duty hours are subject to DOT limits. There is no Tax break for working long shifts. Any additional compensation should be pursued through applicable Labor - not Tax - laws/channels. See https://www.irs.gov/pub/irs-pdf/p463.pdf
thanks Rainman.
I don't think my original question was too clear, it looks like the "special standard meal allowance for transportation workers" does apply to me. I am a pilot based in my home location, on call, so most days I fly outside this location and I am not reimbursed meal expenses.
So my next question would be, can I go back and amend 2016 & 2017 to add this and if so how can I find the amount allowed for previous years (I have the rate for 2018)?
You can find M&IE rates for prior years at https://www.gsa.gov/travel/plan-book/per-diem-rates NB: Link allows you to select FY and location by ZIP; Charts include CONUS and Overseas locations.
However, if you're a W-2 employee, don't bother for 2018; That employee deduction was eliminated.
M&IE rates Only can be used for DOT rates; Lodging expenses must be actual, based on itemized billing.