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SECTION 3. SPECIAL M&IE RATES

Internal Revenue Bulletin 2012-42 · 2026-10-03 edition · updated 2026-10-04 · United States

FOR TRANSPORTATION INDUSTRY

The special M&IE rates for taxpayers in the transportation industry are $59 for any locality of travel in the continental United States (CONUS) and $65 for any locality of travel outside the continental United States (OCONUS). See section 4.04 of Rev. Proc. 2011–47.

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▸Contents — Internal Revenue Bulletin 2012-42
Internal Revenue Bulletin 2012-42

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