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M&IE

What is M&IE for pilots or flight attendant taxes?

M&IE is an acronym for meals and incidental expenses. M&IE is referred to in IRS Publication 463 in the section that applies to travel away from home while working. The "M" in M&IE stands for meal expenses. The "I" in M&IE stands for incidental expenses. M&IE is the total that is calculated when pilots and flight attendants calculate their per diem deduction.  M&IE gets placed on IRS Form 2106 Line 5 Column B. 

How are meals and incidental expenses for pilots and flight attendants determined?

Note that by using the city-by-city rates for a flight crew member's per diem calculation to generate your M&IE, one does not need receipts for meals.  The meal expenses are calculated using the layover locations and the per diem rates associated with every city the pilot or flight attendant had an overnight in during the tax year.

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