Why do international pilots and flight attendants benefit more?

While all pilots and flight attendants are likely to benefit from the per diem deduction if they are able to itemize, international crew members typically get a higher M&IE deduction because international per diem rates (OCONUS) are typically much higher than domestic per diem rates (CONUS).

It is not uncommon for pilots and flight attendants who only fly international trips to see their tax liability reduced by as much as $3000 to $4000 because of the very high OCONUS rates.