The transition period covers the last three months of a calendar year or tax year (October 1 - December 31).  The transition period is referred to in IRS Publication 1542 under the topic of using standard per diem rates as a method for writing off M&IE expenses from a taxpayer's travel expenses.  CONUS and OCONUS per diem rates are provided by the GSA and Department of State for many purposes.  The IRS allows CONUS and OCONUS per diem rates to be used for the per diem deduction.

Because per diem rates generally increase each year, taking advantage of the following year's per diem rates for the last three months of the tax year can increase the M&IE expense calculation for a pilot or flight attendant.

EZPerDiem and EZCrewTax automatically take advantage of the increased rates in the transition period.

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