Kelly Phillips Erb, senior contributor at Forbes, explains that as of Oct. 1, the special meals and incidental expenses (M&IE) per diem rates for taxpayers in the transportation industry are $66 for any travel in the continental U.S. and $71 for any travel outside the continental U.S. The per diem rate for M&IE includes all meals, room service, laundry, dry cleaning and pressing of clothing, and fees and tips for service providers such as food servers and luggage handlers. The rate for incidental expenses only is $5 per day.   Click for article