Airline crew per diem & GSA M&IE (tax basics)
How airline pilots and flight attendants use GSA meals and incidental (M&IE) rates for layovers, what contract per diem is, and how a trip log helps at tax time.
Two different “per diem” numbers
Most airline employees hear per diem in two contexts. Your airline pays contract per diem (or a similar away-from-base allowance) under your CBA or company policy. Separately, many crew reference GSA meals and incidental expenses (M&IE) rates for each layover city when organizing records for tax time.
Those amounts are not the same. Contract pay is income; GSA M&IE on a worksheet is a federal benchmark for meals and incidentals on official-style travel—not a paycheck line item.
What GSA M&IE is
The General Services Administration publishes daily M&IE caps for CONUS cities and a standard rate for other areas. Airline layovers in the U.S. usually map to a GSA locality (for example Dallas, Chicago, or Los Angeles) or the state standard rate.
- M&IE covers meals and incidental expenses—not lodging for most crew worksheets.
- Rates change by federal fiscal year (October–September).
- International layovers are outside CONUS; you may enter a reasonable daily M&IE in our tool.
Why crew keep a trip log
A simple trip log—dates away from base, airport or city, and calculated totals—beats rebuilding spreadsheets every spring. Our crew calculator stores trips in your browser, shows a running year total, and exports CSV or print/PDF reports for free.
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Planning aid only · Not tax, payroll, or legal advice · GSA methodology