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What is the current per diem for 2018 for self-employed business owner that is subject to 80% DOT expenses?
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Per diem rates for Transportation worker are as follow according to the IRS:
The special M&IE rates for taxpayers in the transportation industry are $66 for any locality of travel in the continental United States (CONUS) and $71 for any locality of travel outside the continental United States (OCONUS).
Here is the latest from the IRS (see page 2):
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