The special standard meal allowance (or per diem) rate for individuals working in the Transportation Industry (subject to the U.S. Department of Transportation "hours of service" rules) is $66 per day in the Continental U.S. ($71 per day outside the continental U.S.) for travel between 10/1/18 and 9/30/20.
In addition, transportation workers can claim a deduction of 80% for meals (compared to the general 50% limitation.)
Per IRS Publication 463, you can claim the special standard meal allowance if you work in the transportation industry. You are considered to be in the transportation industry if your work:
- Directly involves moving people or goods by airplane, barge, bus, ship, train, or truck; and
- Regularly requires you to travel away from home and, during any single trip, usually involves travel to areas eligible for different standard meal allowance rates.
You are subject to the Department of Transportation's “hours of service” limits if you are one of the following:
- Certain air transportation workers who are under Federal Aviation Administration regulations
- Interstate truck operators and bus drivers who are under the Department of Transportation regulation
- Certain railroad employees who are under Federal Railroad Administration regulations
- Certain merchant mariners who are under Coast Guard regulations
Please Note: The deduction for meals and incidental expenses is not available to employees who receive a W-2. Unreimbursed employee business expenses are no longer deductible as a miscellaneous itemized deduction unless you are in a special category of employment. Please see IRS Publication 529 for more information.
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