IRS transportation industry per diem rates (truck drivers)
How the federal $80 CONUS and $86 OCONUS M&IE rates for transportation workers differ from GSA per diem, and when OTR drivers can use them.
IRS transportation industry M&IE (not GSA)
Qualified workers in the transportation industry can use special per diem amounts to substantiate meals and incidental expenses under Rev. Proc. 2019-48. The IRS publishes updated dollar amounts each year—often in an October notice for the period starting October 1.
For the current period (Oct 2025 – Sep 2026), the CONUS rate is $80 per day and the outside CONUS rate is $86 per day (see IRS Notice 2025-54).
Who this usually includes
- Over-the-road (OTR) truck drivers away from their tax home
- Many regional and long-haul operators subject to DOT hours-of-service rules
- Other transportation workers covered by the same notice (air, rail, etc.—rules vary)
What you still must document
Per diem does not remove the need to establish that you were traveling away from home for business. Keep records showing time, place, and business purpose of travel, plus the days you were on the road.
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Planning aid only · Not tax, payroll, or legal advice · Methodology