75% rule for first and last travel days (airline crew)
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.
What the 75% rule means
On many federal-style itineraries, the first and last calendar day of travel away from base use 75% of the full daily M&IE rate when the trip is at least two days. Middle days typically use 100% of the locality rate. Airline crew often apply this same convention when building GSA-based trip totals for tax worksheets.
Example
Suppose a three-day trip away from base with a $68 M&IE locality rate. Day 1 (first day) might count $51 (75% of $68), day 2 at $68, and day 3 (last day) at $51 again—subject to how your preparer treats partial days and union contract language.
When it applies in our calculator
The airline crew calculator applies this GSA-style convention on qualifying multi-day GSA calculations. Single-day trips and contract-only mode follow different rules. Always confirm with a qualified tax professional.
Not the same as partial contract days
Your airline may pay partial contract per diem on the first and last day of a pairing using completely different fractions. Compare both in the tool with Compare both mode—see contract vs GSA.
More for airline crew
Planning aid only · Not tax, payroll, or legal advice · GSA methodology