The transportation workers’ special standard per diem rate remains unchanged at $63. Outside continental U.S is $68 per day, also unchanged.
That means truckers can continue to declare a $63 per diem dating back to Oct. 1, 2017, when the 2018 per diem rates became effective.
“I’m not sure when I can deduct expenses for meals and lodging under the “overnight” rule. Is there a general rule of thumb?”