The seasonal end date marks a time of
year where a set of per diem rates is no longer valid. It differs from the
expiration date because the seasonal start date is just a month and a day (like
Feb. 15 instead of Feb 15, 2008). Basically the per diem rates change
throughout the year, and the seasonal end date marks the last day that a set of
per diem rates is valid during the year. It is important to note the
effective date,
expiration date,
seasonal start date, and seasonal end date
when calculating the
per diem deduction.
For pilots and flight attendants,
this is important because the date of a layover matters just as much as where
the layover was when it comes to calculating a
per diem deduction.
In 2007, Mexico
City, Mexico was an example of a city where the per diem rates can change
throughout the year, which is why a
per diem
calculator is so useful in calculating the
M&IE deduction.