The seasonal start date marks a time of year where a set of per diem rates is valid.  It differs from the effective date because the seasonal start date is just a month and a day (like Jan. 26 instead of Jan. 26, 2008).  Basically, the per diem rates often change throughout the year, and the seasonal start date is the beginning date for a change in per diem rates.  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.  EZPerDiem and EZCrewTax factor in these adjustments when calculating the M&IE deduction.

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