Transportation Industry Rates
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).
The rate is $5 per day for any CONUS or OCONUS travel for the incidental expenses only deduction.
High-Low Substantiation Method
For purposes of the high-low substantiation method, the per diem rates in lieu of the rates described in Notice 2019-55 (the per diem substantiation method) are:
- $292 for travel to any high-cost locality, and
- $198 for travel to any other locality within CONUS.
- $71 for travel to any high-cost locality, and
- $60 for travel to any other locality within CONUS
- Added to the list: Los Angeles, California; San Diego, California; Gulf Breeze, Florida; Kennebunk/Kittery/Sanford, Maine; Virginia Beach, Virginia.
- Localities that have changed the portion of the year in which they are high-cost localities: Sedona, Arizona; Monterey, California; Santa Barbara, California; District of Columbia; Naples, Florida; Jekyll Island/Brunswick, Georgia; Boston/Cambridge, Massachusetts; Philadelphia, Pennsylvania; Jamestown/Middletown/Newport, Rhode Island; Charleston, South Carolina.
- Removed from the list: Midland/Odessa, Texas; Pecos, Texas.