Airline crew per diem guides

Plain-language explainers for pilots, flight attendants, and other airline crew who track layover per diem alongside our free trip log calculator. Not tax or legal advice—confirm rules with your preparer and employer.

• Crew per diem tax basics

  How airline pilots and flight attendants use GSA meals and incidental (M&IE) rates for layovers, what contract per diem is, and how a trip log helps at tax time.

• 75% first & last day

  Why many crew use 75% of the daily GSA M&IE rate on the first and last day of a multi-day trip away from base, and how to apply it in a calculator.

• Multi-city layovers

  How to assign each calendar day of a trip to the correct layover city for GSA M&IE when you overnight in DFW, LAX, and other hubs on the same rotation.

• Contract vs GSA

  The difference between what your airline pays under your contract and the federal GSA M&IE allowance crews often use for tax worksheets—with a free compare tool.