IRS Publication 1542

IRS Publication 1542 is for per diem rates for travel within the Continental United States (CONUS). IRS Publication 1542 contains all the domestic CONUS per diem rates established by the GSA for each individual locality and year. The tables display the meals and incidentals expenses (M&IE) for each locality. NOTE: The OCONUS per diem rates are not contained within IRS Publication 1542. In addition to M&IE rates, lodging rates for each locality are also listed. Lodging rates are almost never used by flight crews in their per diem deduction because the hotel costs are almost always covered by the flight crewmember’s employer.