- the special transportation industry meal and incidental expenses (M&IE) rates;
- the rate for the incidental expenses only deduction; and
- the rates and list of high-cost localities for purposes of the high-low substantiation method.
The special M&IE rates for taxpayers in the transportation industry are:
- $69 for any locality of travel in the continental United States (CONUS); and
- $74 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 2021-2022 special per diem rates are:
- $296 for travel to any high-cost locality; and
- $202 for travel to any other locality within CONUS.
- $74 for travel to any high-cost locality; and
- $64 for travel to any other locality within CONUS.
- $74 for travel to any high-cost locality; and
- $64 for travel to any other locality within CONUS.