How do airline pilots deduct per diem?

Whether you are a regional airline pilot or a major airline pilot, taking advantage of the IRS tax laws with regard to per diem can significantly increase your tax refund. Pilots don't deduct per diem per se. Rather, pilots deduct their meals and incidental expenses while on work related trips using the per diem rates established by the GSA (CONUS) and Department of Defense (OCONUS). The per diem rates are based on the locations that the pilot stays as well as the time the pilot stayed there. Before EZPERDIEM.COM linked the per diem rates to the airport codes all over the world, calculating the so called "per diem deduction" used to be difficult and take hours to accomplish. EZPERDIEM.COM makes it approximately a 15 minute process and generally results in several hundred dollars in extra tax refund if you itemize.