The IRS may apply special per diem rates for Meals and Incidental Expenses (M&IE) to workers in the Transportation Industry if, during any single trip away from home, they travel to localities with differing federal M&IE rates.
A Transportation Industry worker is defined as an employee or self-employed individual whose work is of the type that directly involves moving people or goods by airplane, barge, bus, ship, train, or truck, and regularly requires travel away from home.
For 2019, the special transportation industry per diem rate for CONUS (Continental US) M&IE allowance is $66 and the OCONUS (Outside Continental US) rate is $71 found on Page 6 of IRS Publication 463.
Per IRS Publication 463 Travel, Entertainment, Gift, and Car Expenses:
Page 6: Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year.
Page 12: Individuals subject to "hours of service" limits. You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. The percentage is 80%.
Individuals subject to the Department of Transportation's "hours of service" limits include the following persons.