Department of the Treasury Internal Revenue Service

Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How To Use Per Diem Rate Tables . . . . . . . . . . . . The Two Substantiation Methods . . . . . . . . . . . . Transition Rules . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 2 3

Publication 1542
(Rev. October 2007)
Cat. No. 12684I

Per Diem Rates
(For Travel Within the Continental United States)

Per Diem Rate Tables . . . . . . . . . . . . . . . . . . . . . . . 4 Table 1. Localities Eligible for $246 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2006 – September 30, 2007) . . . . . . . . . . . . . . . . . . 4 Table 2. Localities Eligible for $237 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2007) . . . . . . . . . . . . . . 6 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2006 – September 30, 2007) . . . . . . . . . . . . . . . . . . 8 Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2007 – September 30, 2008) . . . . . . . . . . . . . . . . . . 25 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 42

Introduction
This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2006, and before January 1, 2009. It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2007-63, 2007-42 I.R.B. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb. Per diem rates on the Internet. You will find links to per diem rates at www.gsa.gov. Click on “Per Diem Rates” for links to:

• CONUS per diem rates, • Per diem rates for areas outside the continental
United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions, and

• Foreign per diem rates.
Publication 1542 revisions. Publication 1542 is only available on the Internet at www.irs.gov. Print copies can no longer be ordered. During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. A “What’s Hot” article on the IRS website will alert you to which locations have updated rates. You will find the new rates in Table 4 of the revised publication.

Get forms and other information faster and easier by: Internet • www.irs.gov

To reach the “What’s Hot” articles, go to www.irs.gov/ formspubs; click on What’s Hot in forms and publications; then click on the link provided under Changes to Our Current Tax Products. We will also incorporate mid-year changes to the high-low rates into Publication 1542. You will be alerted to these changes by a “What’s Hot” article on the IRS website, and find the changes in Table 2 of the revised publication. The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. The annual issue of the publication should be available each year in mid- to late-October. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/ formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 Tax questions. If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

The Two Substantiation Methods
The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. High-low method. The first two tables in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Table 1 lists the localities that are eligible for $246 ($58 meals and incidental expenses (M&IE)) per diem, effective October 1, 2006. For travel on or after October 1, 2006, all other localities within CONUS are eligible for $148 ($45 M&IE) per diem under the high-low method. Table 2 lists the localities that are eligible for $237 ($58 M&IE) per diem, effective October 1, 2007. For travel on or after October 1, 2007, the per diem for all other localities increases to $152 ($45 M&IE). Regular federal per diem rate method. Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. The rates listed in Table 3 are effective October 1, 2006; those in Table 4 are effective October 1, 2007. The standard rate for all locations within CONUS not specifically listed in Table 3 is $99 ($60 for lodging and $39 for M&IE). For Table 4, this rate is $109 ($70 for lodging and $39 for M&IE).

Transition Rules
The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. During this period, you generally may change to the new rates or finish out the year with the rates you had been using. High-low method. If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. For example, Employee A travels extensively during March and April of 2008, and you determine A’s travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2008. For A’s November trip and any others during the remainder of 2008, you may continue using the same set of rates (Table 2) or change to the new rates that generally will be effective in October. Assume that two of your other employees, B and C, are also reimbursed under the high-low method —your choice of rates must also apply to them. For Employee A’s travel on or after January 1, 2009, you must use the rates in effect for 2009, but may either continue with the high-low method or choose the regular federal per diem rate method. The choice of method stays in effect for the entire 2009 calendar year. Publication 1542 (October 2007)

How To Use Per Diem Rate Tables
This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Page 2

The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb. Federal per diem rate method. New CONUS per diem rates become effective on October 1 of each year, and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. For example, Employees P and Q attend an industry conference in February 2008 and you reimburse their expenses using the per diem rate method (Table 4). Employee P attends other conferences in July (reimbursed

using Table 4) and December 2008, while Employee Q’s only other travel occurs in October 2008. When determining Q’s travel allowance for the October travel, you must decide whether to continue with the old (Table 4) rates, or adopt the new ones effective October 1, 2008. Your choice of rates will also apply to Employee P’s December travel. Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2008. You can choose a new method for either or both employees; this choice will become effective on January 1, 2009. The new federal CONUS per diem rates are published each year, generally early in September, on the Internet at www.gsa.gov. Per diem rates for localities listed in Table 4 may change at any time during the rest of 2007 or CAUTION 2008. To be sure you have the most current rate, check the IRS website (www.irs.gov) for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040.

!

Publication 1542 (October 2007)

Page 3

Per Diem Rate Tables
Table 1. Localities Eligible for $246 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2006 – September 30, 2007)1,2
Note: The standard (“low”) rate of $148 ($103 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Per Diem Locality State AZ CA Key City Phoenix, Scottsdale San Francisco Santa Barbara Santa Monica South Lake Tahoe CO Aspen Crested Butte, Gunnison Steamboat Springs Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Fort Lauderdale Fort Walton Beach, DeFuniak Springs Key West Miami Naples Palm Beach Broward Okaloosa, Walton Monroe Miami-Dade Collier Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Martin Cook, Lake Orleans, St. Bernard, Jefferson, and Plaquemines Parishes Suffolk; City of Cambridge Dukes Nantucket County and/or Other Defined Location Maricopa San Francisco Santa Barbara City limits of Santa Monica El Dorado Pitkin Gunnison Routt San Miguel Eagle Effective Date of $246 Rate 1/1 - 3/31 All year 7/1 - 8/31 All year 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 10/1 - 12/31 1/1 - 3/31 12/1 - 12/31 All year

FL

1/1 - 3/31 6/1 - 7/31 All year 1/1 - 3/31 2/1 - 3/31 2/1 - 3/31

Stuart IL LA MA Chicago New Orleans Boston, Cambridge Martha’s Vineyard Nantucket MD Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City

2/1 - 3/31 All year 1/1 - 5/31 10/1 - 12/31 All year 6/1 - 8/31 6/1 - 11/30 All year

Baltimore City Dorchester, Talbot Worcester

All year 5/1 - 8/31 6/1 - 9/30

Page 4

Publication 1542 (October 2007)

Table 1. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality State NY Key City County and/or Other Defined Location All year 7/1 - 8/31 All year All year 7/1 - 8/31 All year 3/1 - 11/30 All year 1/1 - 3/31 12/1 - 12/31 All year King All year
high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2006-41, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.
2 Revenue Procedure 2006-41 in Internal Revenue Bulletin No. 2006-43 and Announcement 2006-96 in Internal Revenue Bulletin No. 2006-50.

Effective Date of $246 Rate

Floral Park, Garden City, Glen Cove, Great Nassau Neck, Roslyn Lake Placid Manhattan Queens Saratoga Springs, Schenectady Essex Boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island Queens Saratoga, Schenectady Philadelphia Newport Providence Summit

PA RI

Philadelphia Jamestown, Middletown, Newport Providence

UT VA WA
1

Park City Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax Seattle

Transition rule. A payor who uses the high-low substantiation method in Table 1 for an employee during the first 9 months of calendar year 2007 must continue to use the high-low substantiation method for the remainder of calendar year 2007 for that employee. For travel on or after October 1, 2007, and before January 1, 2008, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and

Publication 1542 (October 2007)

Page 5

Table 2. Localities Eligible for $237 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2007)1,2
Note: The standard (“low”) rate of $152 ($107 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Per Diem Locality State AZ Key City Phoenix, Scottsdale Sedona CA Napa Palm Springs San Diego San Francisco Santa Barbara Santa Monica South Lake Tahoe Yosemite National Park CO Aspen Crested Butte, Gunnison Silverthorne, Breckenridge Steamboat Springs Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Fort Lauderdale Fort Walton Beach, DeFuniak Springs Key West Miami Naples Palm Beach Broward Okaloosa, Walton Monroe Miami-Dade Collier Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Martin Cook, Lake Suffolk; City of Cambridge Dukes Nantucket County and/or Other Defined Location Maricopa City limits of Sedona Napa Riverside San Diego San Francisco Santa Barbara City limits of Santa Monica El Dorado Mariposa Pitkin Gunnison Summit Routt San Miguel Eagle Effective Date of $237 Rate 1/1 - 3/31 3/1 - 4/30 All year 1/1 - 4/30 All year All year All year All year 1/1 - 3/31 12/1 - 12/31 All year 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 2/29 12/1 - 12/31 1/1 - 3/31 10/1 - 12/31 All year All year

FL

1/1 - 4/30 10/1 - 12/31 6/1 - 7/31 All year 1/1 - 2/29 10/1 - 12/31 2/1 - 3/31 1/1 - 3/31

Stuart IL MA Chicago Boston, Cambridge Martha’s Vineyard Nantucket MD Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City

2/1 - 3/31 All year All year 7/1 - 8/31 All year All year

Baltimore City Dorchester, Talbot Worcester

All year 4/1 - 8/31 6/1 - 8/31

Page 6

Publication 1542 (October 2007)

Table 2. (Effective October 1, 2007) (Continued)
Per Diem Locality State NH NV NY Key City Conway Incline Village, Crystal Bay, Reno, Sparks County and/or Other Defined Location Carroll Washoe Effective Date of $237 Rate 7/1 - 8/31 6/1 - 8/31 All year All year All year 7/1 - 8/31 All year All year 2/1 - 11/30 All year 1/1 - 3/31 All year Loudon City of Virginia Beach King Walworth All year 6/1 - 8/31 All year 6/1 - 9/30
high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2007-63, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.
2

Floral Park, Garden City, Glen Cove, Great Nassau Neck, Roslyn Manhattan Queens Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle, Yonkers Boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island Queens Saratoga, Schenectady Westchester Philadelphia Newport Providence Summit

PA RI

Philadelphia Jamestown, Middletown, Newport Providence

UT VA

Park City Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax Loudon County Virginia Beach

WA WI
1

Seattle Lake Geneva

Transition rule. A payor who uses the high-low substantiation method in Table 2 for an employee during the first 9 months of calendar year 2008 must continue to use the high-low substantiation method for the remainder of calendar year 2008 for that employee. For travel on or after October 1, 2008, and before January 1, 2009, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and

Revenue Procedure 2007-63 in Internal Revenue Bulletin No. 2007-42.

Publication 1542 (October 2007)

Page 7

Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2006 – September 30, 2007)1
Note: The standard rate of $99 ($60 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 80 88 107 88 71 73 87 76 65 81 65 71 141 109 74 103 107 118 107 66 119 83 71 104 M&IE Rate $44 39 39 39 44 39 49 54 44 44 44 54 59 59 59 59 64 64 64 39 49 49 39 49 Maximum Per Diem Rate $124 127 146 127 115 112 136 130 109 125 109 125 200 168 133 162 171 182 171 105 168 132 110 153

State AL

Key City2 Birmingham Gulf Shores

County and/or Other Defined Location3,4 Jefferson, Shelby Baldwin

Effective Dates All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year All year All year All year 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 All year All year

Huntsville Montgomery AR Hot Springs Little Rock AZ

Madison, Limestone Montgomery Garland Pulaski

Grand Canyon, Flagstaff Coconino (except city limits of Sedona)

Kayenta Phoenix, Scottsdale

Navajo Maricopa

Sedona

City of Sedona that falls within Yavapai and Coconino Counties Cochise Pima Yuma Contra Costa

Sierra Vista Tucson Yuma CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake) Barstow, Ontario, Victorville

Kern

All year

70

44

114

San Bernardino

All year All year All year All year All year All year All year All year

87 87 75 68 65 76 79 110

59 44 39 39 44 49 54 64

146 131 114 107 109 125 133 174

Benicia, Dixon, Fairfield, Solano Vacaville, Vallejo Brawley, Calexico, El Centro, Imperial Chico, Oroville Clearlake Death Valley Fresno Los Angeles Imperial Butte Lake Inyo Fresno Los Angeles, Orange, Ventura; Edwards AFB

Page 8

Publication 1542 (October 2007)

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $101 104 M&IE Rate $54 54 Maximum Per Diem Rate $155 158

State CA

Key City2 Mammoth Lakes Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Modesto Monterey Napa Oakhurst

County and/or Other Defined Location3,4 Mono Marin

Effective Dates All year All year

Stanislaus Monterey Napa Madera

All year Before 3/30/07 After 3/29/07 All year 1/1 - 1/31 2/1 - 8/31 9/1 - 12/31 Before 3/30/07 After 3/29/07 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year Before 3/30/07 After 3/29/07 Before 3/30/07: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 3/29/07: 1/1 - 3/29 3/30 - 6/30 7/1 - 8/31 9/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 6/30 7/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year

79 111 123 129 64 75 64 94 98 131 88 105 71 78 103 131 140 102 98 107 130 169 130 130 137 181 137 130 101 126 101 170 108 144 106 122 144 75 110 98 87 70 75

49 64 64 64 39 39 39 59 59 59 59 59 54 44 59 64 64 54 54 54 59 59 59 59 59 59 59 59 54 54 54 64 64 54 54 54 54 44 59 59 59 49 44

128 175 187 193 103 114 103 153 157 190 147 164 125 122 162 195 204 156 152 161 189 228 189 189 196 240 196 189 155 180 155 234 172 198 160 176 198 119 169 157 146 119 119

Oakland Palm Springs

Alameda Riverside

Point Arena, Gualala Redding Sacramento San Diego San Francisco San Luis Obispo San Mateo, Foster City, Belmont Santa Barbara

Mendocino Shasta Sacramento San Diego San Francisco San Luis Obispo San Mateo Santa Barbara

Santa Cruz

Santa Cruz

Santa Monica Santa Rosa South Lake Tahoe

City limits of Santa Monica Sonoma El Dorado

Stockton Sunnyvale, Palo Alto, San Jose Tahoe City Truckee Visalia, Lemoore West Sacramento

San Joaquin Santa Clara Placer Nevada Tulare, Kings Yolo

Publication 1542 (October 2007)

Page 9

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $129 85 129 225 127 108 225 93 80 70 86 70 240 222 84 240 127 84 81 106 81 80 69 64 79 64 140 92 140 169 95 169 150 192 119 150 301 127 301 113 79 99 90 89 94 71 M&IE Rate $64 64 64 64 64 64 64 54 44 39 39 39 49 49 49 49 49 54 49 49 49 44 49 39 39 39 54 54 54 54 54 54 59 59 59 59 64 64 64 64 44 49 64 64 64 59 Maximum Per Diem Rate $193 149 193 289 191 172 289 147 124 109 125 109 289 271 133 289 176 138 130 155 130 124 118 103 118 103 194 146 194 223 149 223 209 251 178 209 365 191 365 177 123 148 154 153 158 130

State CA

Key City2 Yosemite National Park

County and/or Other Defined Location3,4 Mariposa

Effective Dates 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 1/31 2/1 - 4/30 5/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 1/31 2/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year

CO

Aspen

Pitkin

Boulder, Broomfield Colorado Springs Cortez

Boulder, Broomfield El Paso Montezuma

Crested Butte, Gunnison Gunnison

Denver, Aurora Douglas County Durango

Denver, Adams, Jefferson, and Arapahoe Douglas La Plata

Fort Collins, Loveland Glenwood Springs, Grand Junction Montrose

Larimer Garfield, Mesa Montrose

Silverthorne, Breckenridge Steamboat Springs

Summit

Routt

Telluride

San Miguel

Vail

Eagle

CT

Bridgeport, Danbury

Fairfield

Cromwell, Old Saybrook Middlesex Hartford Lakeville, Salisbury New Haven New London, Groton Putnam, Danielson, Storrs, Mansfield Hartford Litchfield New Haven New London Windham, Tolland

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Publication 1542 (October 2007)

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $188 162 195 188 M&IE Rate $64 64 64 64 Maximum Per Diem Rate $252 226 259 252

State DC

Key City2 Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (see also Maryland and Virginia) Dover

County and/or Other Defined Location3,4

Effective Dates 1/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31

DE

Kent

1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 Before 12/15/06: 1/1 - 3/31 4/1 - 12/31 After 12/14/06: 1/1 - 1/31 2/1 - 3/31 4/1 - 7/31 8/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 9/30 10/1 - 12/31 All year

76 86 76 73 106 73 102 80 89 131 89 103 93 105 83 138 91 83 172 126 94 126 127 81 89 129 89 80 128 168 109 80 79 87 103 87 78

44 44 44 39 39 39 39 39 39 39 39 44 44 44 39 39 39 39 54 54 54 54 49 49 49 49 49 44 44 44 44 44 44 39 39 39 49

120 130 120 112 145 112 141 119 128 170 128 147 137 149 122 177 130 122 226 180 148 180 176 130 138 178 138 124 172 212 153 124 123 126 142 126 127

Lewes

Sussex

Wilmington FL Altamonte Springs Bradenton

New Castle Seminole Manatee

Cocoa Beach

Brevard

Daytona Beach

Volusia

Fort Lauderdale

Broward

Fort Myers Fort Pierce

Lee St. Lucie

Fort Walton Beach, DeFuniak Springs

Okaloosa, Walton

Gainesville Gulf Breeze

Alachua Santa Rosa

Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach

Duval, Nassau; City of Jacksonville

Publication 1542 (October 2007)

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Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $168 214 139 168 75 63 75 81 75 67 75 157 107 110 190 110 92 77 114 89 110 163 110 79 106 127 79 94 78 110 78 88 133 88 92 92 111 92 119 159 101 119 82 111 88 98 131 98 M&IE Rate $64 64 64 64 39 39 39 39 44 44 44 59 59 64 64 64 44 44 49 49 64 64 64 49 49 49 49 49 44 44 44 49 49 49 39 54 54 54 49 49 49 49 44 54 54 49 49 49 Maximum Per Diem Rate $232 278 203 232 114 102 114 120 119 111 119 216 166 174 254 174 136 121 163 138 174 227 174 128 155 176 128 143 122 154 122 137 182 137 131 146 165 146 168 208 150 168 126 165 142 147 180 147

State FL

Key City2 Key West

County and/or Other Defined Location3,4 Monroe

Effective Dates 1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31

Kissimmee

Osceola

Lakeland Leesburg

Polk Lake

Miami Naples

Miami-Dade Collier

Ocala Orlando Palm Beach

Marion Orange Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Bay

Panama City

Pensacola, Pensacola Beach Punta Gorda

Escambia Charlotte

Sarasota

Sarasota

Sebring St. Augustine

Highlands St. Johns

Stuart

Martin

Tallahassee Tampa, St. Petersburg Vero Beach

Leon Pinellas, Hillsborough Indian River

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Publication 1542 (October 2007)

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 81 124 72 79 71 72 100 76 M&IE Rate $39 49 39 39 39 44 49 44 Maximum Per Diem Rate $120 173 111 118 110 116 149 120

State GA

Key City2 Athens Atlanta Augusta Columbus Conyers

County and/or Other Defined Location3,4 Clarke Fulton, DeKalb, Cobb Richmond Muscogee Rockdale

Effective Dates All year All year All year All year All year All year All year After 3/29/07

Duluth, Norcross, Gwinnett Lawrenceville, Braselton Jekyll Island, Brunswick Peachtree City, Jonesboro, Morrow, Newnan Savannah Glynn Fayette, Clayton, Coweta

Chatham

Before 3/30/07 After 3/29/07: 1/1 - 3/29 3/30 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 After 3/29/07 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year

95 95 113 102 95 72 74 79 65 95 65 65 71 82 71 71 76

49 49 49 49 49 39 44 49 59 59 59 44 59 59 59 39 44

144 144 162 151 144 111 118 128 124 154 124 109 130 141 130 110 120

IA

Cedar Rapids Des Moines

Linn Polk Ada Kootenai

ID

Boise Coeur d’Alene

Mountain Home Sun Valley, Ketchum

Elmore Blaine

Twin Falls IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Chicago

Twin Falls Will

Cook, Lake

1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year All year All year All year All year

138 169 141 173 138 80 95 65 76 84 67 68 77 93 75 75

64 64 64 64 64 44 49 39 49 44 44 39 44 44 39 39

202 233 205 237 202 124 144 104 125 128 111 107 121 137 114 114

Elgin, Aurora Oakbrook Terrace Rockford Springfield IN Bloomington Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City

Kane; City of Elgin DuPage Winnebago Sangamon Monroe Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte

Publication 1542 (October 2007)

Page 13

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 66 86 75 67 96 75 88 94 103 84 94 85 94 94 80 94 95 70 95 78 71 148 102 148 66 84 168 203 168 104 85 128 85 80 95 124 80 96 175 116 96 130 224 154 130 88 87 104 87 M&IE Rate $49 44 49 39 44 49 44 44 44 49 49 49 49 44 44 44 49 49 49 49 39 59 59 59 44 59 64 64 64 59 49 49 49 59 59 59 59 64 64 64 64 64 64 64 64 39 59 59 59 Maximum Per Diem Rate $115 130 124 106 140 124 132 138 147 133 143 134 143 138 124 138 144 119 144 127 110 207 161 207 110 143 232 267 232 163 134 177 134 139 154 183 139 160 239 180 160 194 288 218 194 127 146 163 146

State IN

Key City2 Nashville South Bend Valparaiso, Burlington Beach

County and/or Other Defined Location3,4 Brown St. Joseph Porter Geary, Riley, Pottawatomie Wyandotte, Johnson Sedgwick Boone Kenton Fayette Jefferson

Effective Dates All year All year All year All year All year All year All year Before 3/30/07 After 3/29/07 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 6/30 7/1 - 12/31 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 After 3/29/07 All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31

KS

Fort Riley, Manhattan Kansas City, Overland Park Wichita

KY

Boone County Kenton County Lexington Louisville

LA

Baton Rouge

East Baton Rouge Parish

Covington, Slidell

St. Tammany Parish

Lafayette Lake Charles New Orleans

Lafayette Consolidated Government Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Caddo and Bossier Parishes Essex Suffolk; City of Cambridge

Shreveport MA Andover Boston, Cambridge

Burlington, Woburn Falmouth

Middlesex City limits of Falmouth

Hyannis

Barnstable

Martha’s Vineyard

Dukes

Nantucket

Nantucket

Northampton Pittsfield

Hampshire Berkshire

Page 14

Publication 1542 (October 2007)

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 91 111 90 87 188 162 195 188 82 116 148 92 99 146 135 99 104 85 87 65 70 82 74 159 74 67 123 67 69 108 81 69 82 103 82 60 85 60 86 68 71 100 75 M&IE Rate $54 44 44 49 64 64 64 64 44 64 59 54 54 54 54 54 49 39 39 39 39 39 64 64 64 49 49 49 54 54 54 54 44 44 44 49 49 49 44 49 49 49 39 Maximum Per Diem Rate $145 155 134 136 252 226 259 252 126 180 207 146 153 200 189 153 153 124 126 104 109 121 138 223 138 116 172 116 123 162 135 123 126 147 126 109 134 109 130 117 120 149 114

State MA

Key City2

County and/or Other Defined Location3,4

Effective Dates All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31

Plymouth, Taunton, New Plymouth, Bristol Bedford Quincy Springfield Worcester Norfolk Hampden Worcester

MD

Counties of Montgomery and Prince George’s

Aberdeen, Bel Air, Belcamp, Edgewood Annapolis Baltimore Baltimore County

Harford Anne Arundel Baltimore City Baltimore

All year All year All year All year 1/1 - 4/30 5/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year Before 3/30/07 After 3/29/07 All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year

Cambridge, St. Michaels Dorchester, Talbot

Columbia Frederick Hagerstown La Plata, Indian Head Lexington Park, Leonardtown, Lusby Ocean City

Howard Frederick Washington Charles St. Mary’s, Calvert Worcester

ME

Bar Harbor

Hancock

Kennebunk, Kittery, Sanford

York

Portland

Cumberland

Rockport

Knox

MI

Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix Detroit East Lansing, Lansing

Washtenaw Berrien Charlevoix Wayne Ingham, Eaton

Publication 1542 (October 2007)

Page 15

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 73 67 75 72 75 65 88 65 85 68 64 80 64 72 67 90 67 94 62 63 85 63 66 103 66 75 72 71 87 71 80 M&IE Rate $39 44 39 44 44 49 49 49 39 44 39 39 39 39 54 54 54 44 39 39 39 39 44 44 44 39 44 49 49 49 49 Maximum Per Diem Rate $112 111 114 116 119 114 137 114 124 112 103 119 103 111 121 144 121 138 101 102 124 102 110 147 110 114 116 120 136 120 129

State MI

Key City2 Flint Frankenmuth Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island

County and/or Other Defined Location3,4 Genesee Saginaw Kent Ottawa Kalamazoo, Calhoun Mackinac

Effective Dates All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year

Midland Mount Pleasant Muskegon

Midland Isabella Muskegon

Ontonagon, Baraga, Houghton Petoskey

Ontonagon, Baraga, Houghton Emmet

Pontiac, Auburn Hills Sault Ste. Marie South Haven

Oakland Chippewa Van Buren

Traverse City, Leland

Grand Traverse, Leelanau

Warren MN Coon Rapids, Ramsey Duluth

Macomb Anoka St. Louis

Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Minneapolis, St. Paul Rochester MO Columbia Kansas City Osage Beach, St. Robert, Fort Leonard Wood Springfield St. Louis MS Grenada Gulfport, Biloxi

Dakota

Hennepin, Ramsey Olmsted Boone Jackson, Clay, Cass, Platte Camden, Miller, Pulaski

All year All year After 3/29/07 All year All year

113 90 72 96 70

64 44 39 49 49

177 134 111 145 119

Greene St. Louis, St. Charles; St. Louis City Grenada Harrison

All year All year After 3/29/07 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31

70 103 67 94 63 94

39 59 44 44 44 44

109 162 111 138 107 138

Page 16

Publication 1542 (October 2007)

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 74 65 84 70 73 96 73 65 71 67 73 90 73 71 82 71 67 96 67 80 78 88 90 78 90 68 91 60 76 80 65 81 78 M&IE Rate $49 44 44 44 49 49 49 44 44 39 44 44 44 49 49 49 49 49 49 49 49 49 44 44 44 39 54 54 44 54 39 49 44 Maximum Per Diem Rate $123 109 128 114 122 145 122 109 115 106 117 134 117 120 131 120 116 145 116 129 127 137 134 122 134 107 145 114 120 134 104 130 122

State MS

Key City2 Hattiesburg Robinsonville Southaven Starkville

County and/or Other Defined Location3,4 Forrest, Lamar Tunica Desoto Oktibbeha Gallatin

Effective Dates After 3/29/07 All year After 3/29/07 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 Before 3/30/07 After 3/29/07 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 9/30 10/1 - 12/31 All year All year All year All year All year

MT

Big Sky, West Yellowstone Butte Helena Missoula, Polson, Kalispell

Silver Bow Lewis and Clark Missoula, Lake, Flathead

NC

Asheville

Buncombe

Atlantic Beach, Morehead City Chapel Hill Charlotte Durham Greensboro

Carteret

Orange Mecklenburg Durham Guilford

Greenville Kill Devil New Bern, Havelock Raleigh Shallotte, Southport, Whiteville Wilmington Winston-Salem ND NE NH

Pitt Dare Craven Wake Brunswick, Columbus New Hanover Forsyth

The standard CONUS rate of $99 ($60 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. Omaha Concord Douglas Merrimack All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 84 72 92 72 120 97 146 120 81 81 100 81 49 44 44 44 49 49 49 49 44 39 39 39 133 116 136 116 169 146 195 169 125 120 139 120

Conway

Carroll

Durham Laconia

Strafford Belknap

Publication 1542 (October 2007)

Page 17

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $116 M&IE Rate $49 Maximum Per Diem Rate $165

State NH

Key City2 Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Manchester Portsmouth

County and/or Other Defined Location3,4 Grafton, Sullivan

Effective Dates All year

Hillsborough Rockingham

All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year All year All year All year All year All year All year

90 93 121 93 94 114 94 125 82 106 109 100 116 121 133 98

44 44 44 44 54 54 54 44 44 49 44 39 49 49 44 49

134 137 165 137 148 168 148 169 126 155 153 139 165 170 177 147

NJ

Atlantic City, Cape May, Ocean City Belle Mead Cherry Hill, Moorestown Eatontown, Freehold Edison, Piscataway Flemington Newark Parsippany Princeton, Trenton Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Toms River

Atlantic, Cape May

Somerset Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union

Ocean

1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year

79 102 79 70 75 83 69 101 139 101 114 100 114 83

39 39 39 49 49 59 39 49 49 49 64 64 64 64

118 141 118 119 124 142 108 150 188 150 178 164 178 147

NM

Albuquerque Los Alamos Santa Fe Taos

Bernalillo Los Alamos Santa Fe Taos Washoe

NV

Incline Village, Crystal Bay, Reno, Sparks Las Vegas

Clark

Stateline, Carson City

Douglas, Carson City

Page 18

Publication 1542 (October 2007)

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $103 79 81 159 M&IE Rate $49 39 54 64 Maximum Per Diem Rate $152 118 135 223

State NY

Key City2 Albany Binghamton, Owego Buffalo Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Glens Falls

County and/or Other Defined Location3,4 Albany Broome, Tioga Erie Nassau

Effective Dates All year All year All year All year

Warren

1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year

83 129 83 90 94 94 157 105 214 196 274 63 93 63 105 103 152 163 153 177 128

49 49 49 44 49 54 54 54 64 64 64 44 44 44 49 54 59 59 59 59 64

132 178 132 134 143 148 211 159 278 260 338 107 137 107 154 157 211 222 212 236 192

Ithaca, Waterloo, Romulus Kingston Lake Placid

Tompkins, Seneca Ulster Essex

Manhattan

The boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island Niagara

Niagara Falls

Nyack, Palisades Poughkeepsie Queens

Rockland Dutchess Queens

Riverhead, Suffolk Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Rochester Saratoga Springs, Schenectady Syracuse Monroe Saratoga, Schenectady

All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year Before 3/30/07 After 3/29/07

87 99 160 99 82 137 83 98 78 73 86 103

44 44 44 44 44 59 39 44 49 44 54 54

131 143 204 143 126 196 122 142 127 117 140 157

Onondaga

Tarrytown, White Plains, Westchester New Rochelle, Yonkers Troy West Point OH Akron Canton Cincinnati Rensselaer Orange Summit Stark Hamilton, Clermont

Publication 1542 (October 2007)

Page 19

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 98 93 80 82 80 60 87 60 72 91 73 75 73 68 74 79 75 72 84 76 100 76 98 77 111 77 80 95 66 88 79 72 101 72 85 82 88 139 82 M&IE Rate $54 49 44 49 44 44 44 44 39 39 44 39 49 44 44 44 44 39 44 49 49 49 49 54 54 54 44 59 44 44 39 54 54 54 44 44 44 44 44 Maximum Per Diem Rate $152 142 124 131 124 104 131 104 111 130 117 114 122 112 118 123 119 111 128 125 149 125 147 131 165 131 124 154 110 132 118 126 155 126 129 126 132 183 126

State OH

Key City2 Cleveland Columbus Dayton, Fairborn Hamilton Mentor Port Clinton

County and/or Other Defined Location3,4 Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Ottawa

Effective Dates All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 5/31 6/1 - 9/30 10/1 - 12/31

Rittman Sandusky, Bellevue Toledo Youngstown OK Oklahoma City Tulsa OR Ashland, Crater Lake Beaverton Bend Clackamas Eugene, Florence Lincoln City

Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson, Klamath Washington Deschutes Clackamas Lane Lincoln

Portland Seaside

Multnomah Clatsop

PA

Allentown, Easton, Bethlehem Bucks County Chambersburg Chester, Radnor, Essington Erie Gettysburg

Lehigh, Northampton Bucks Franklin Delaware Erie Adams

Harrisburg Hershey

Dauphin (except City of Hershey) City limits of Hershey

Page 20

Publication 1542 (October 2007)

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 83 106 75 114 138 100 78 71 76 99 M&IE Rate $49 49 54 59 64 54 44 39 44 49 Maximum Per Diem Rate $132 155 129 173 202 154 122 110 120 148

State PA

Key City2 Lancaster Malvern, Frazer, Berwyn, Phoenixville Mechanicsburg Montgomery County Philadelphia Pittsburgh Reading Scranton State College

County and/or Other Defined Location3,4 Lancaster Chester Cumberland Montgomery Philadelphia Allegheny Berks Lackawanna Centre Kent, Washington

Effective Dates All year All year All year All year All year All year All year All year All year All year

RI

East Greenwich, Warwick, North Kingstown

Jamestown, Middletown, Newport Newport Providence SC Aiken Charleston Columbia Greenville Hilton Head Providence Aiken Charleston, Berkeley, Dorchester Richland Greenville Beaufort

1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 All year All year Before 3/30/07 After 3/29/07 All year All year 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year

83 137 83 144 70 92 98 75 75 80 120 80 67 82 118 67 61 89 61 63 106 63 60 88 60 82 81 67 74 83 99 72

64 64 64 54 39 54 54 44 49 54 54 54 54 54 54 54 39 39 39 44 44 44 44 44 44 49 44 49 49 49 54 39

147 201 147 198 109 146 152 119 124 134 174 134 121 136 172 121 100 128 100 107 150 107 104 132 104 131 125 116 123 132 153 111

Myrtle Beach

Horry

SD

Hot Springs

Fall River, Custer

Rapid City

Pennington

Sturgis, Spearfish

Meade, Butte, Lawrence

TN

Brentwood, Franklin Chattanooga Gatlinburg, Townsend Knoxville Memphis Nashville Oak Ridge

Williamson Hamilton Sevier, Blount Knox Shelby Davidson Anderson

Publication 1542 (October 2007)

Page 21

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $120 85 73 78 111 100 76 96 95 64 65 88 75 81 78 103 71 96 71 76 64 61 135 68 135 69 90 188 162 195 188 87 74 99 74 81 73 88 73 70 89 70 131 68 M&IE Rate $44 54 39 44 59 59 44 49 59 39 39 44 44 49 44 54 44 44 44 39 44 44 64 64 64 49 54 64 64 64 64 44 44 44 44 49 44 44 44 54 54 54 59 44 Maximum Per Diem Rate $164 139 112 122 170 159 120 145 154 103 104 132 119 130 122 157 115 140 115 115 108 105 199 132 199 118 144 252 226 259 252 131 118 143 118 130 117 132 117 124 143 124 190 112

State TX

Key City2 Arlington, Fort Worth, Grapevine Austin College Station Corpus Christi Dallas El Paso Galveston Houston Hunt County Killeen Laredo McAllen Plano Round Rock San Antonio South Padre Island

County and/or Other Defined Location3,4 Tarrant; City limits of Grapevine Travis Brazos Nueces Dallas; City limits of Dallas El Paso Galveston

Effective Dates All year All year All year All year 1/1 - 4/30 5/1 - 12/31 All year All year

Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center Hunt Bell Webb Hidalgo Collin Williamson Bexar Cameron All year All year All year All year All year All year All year 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year After 3/29/07 All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 City of Charlottesville; Albemarle (after 12/14/06), Greene (after 12/14/06) Cities of Chesapeake, Suffolk All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 6/30 7/1 - 12/31 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year

Waco UT Layton Ogden Park City

McLennan Davis Weber Summit

Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax Charlottesville Chesapeake, Suffolk

Utah Salt Lake, Tooele

Chesterfield, Henrico Counties Hampton City, Newport News James City and York Counties; Williamsburg Loudon County Lynchburg

Chesterfield, Henrico Cities of Hampton City, Newport News

James City and York Counties; City of Williamsburg

Loudon Campbell; City of Lynchburg

Page 22

Publication 1542 (October 2007)

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 87 77 94 77 102 76 63 80 68 83 129 68 78 111 78 73 81 95 81 79 88 125 108 125 89 78 89 74 M&IE Rate $39 59 59 59 54 44 49 44 54 54 54 54 49 49 49 44 49 49 49 59 54 64 64 64 54 54 54 59 Maximum Per Diem Rate $126 136 153 136 156 120 112 124 122 137 183 122 127 160 127 117 130 144 130 138 142 189 172 189 143 132 143 133

State VA

Key City2 Manassas Norfolk, Portsmouth

County and/or Other Defined Location3,4 City of Manassas Cities of Norfolk, Portsmouth

Effective Dates All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year

Richmond City Roanoke Spotsylvania County; City of Fredericksburg Stafford, Prince William Counties Virginia Beach

City of Richmond City limits of Roanoke Spotsylvania Stafford, Prince William City of Virginia Beach

Wallops Island

Accomack

Warrenton VT Burlington, St. Albans

Fauquier Chittenden, Franklin

Manchester Montpelier Stowe

Bennington Washington Lamoille

White River Junction

Windsor

WA

Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor Bremerton Everett, Lynnwood Ocean Shores Olympia, Tumwater Port Angeles, Port Townsend Seattle Spokane Tacoma Vancouver

San Juan, Skagit, Island

Kitsap Snohomish Grays Harbor Thurston Clallam, Jefferson

All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year

74 81 82 76 81 114 81 136 70 96 101

59 54 44 49 59 59 59 64 49 59 49

133 135 126 125 140 173 140 200 119 155 150

King Spokane Pierce Clark, Cowlitz, Skamania

Publication 1542 (October 2007)

Page 23

Table 3. (Effective October 1, 2006 – September 30, 2007) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 77 71 91 120 91 84 87 68 77 68 60 74 60 60 82 60 87 61 76 69 71 64 60 94 60 71 74 85 127 85 60 63 83 63 60 M&IE Rate $44 44 44 54 54 54 54 44 44 44 44 49 49 49 64 64 64 44 44 44 44 44 44 44 44 44 44 49 54 54 54 39 49 49 49 39 Maximum Per Diem Rate $119 121 115 145 174 145 138 131 112 121 112 109 123 109 124 146 124 131 105 120 113 115 108 104 138 104 115 123 139 181 139 99 112 132 112 99

State WI

Key City2 Appleton Brookfield, Racine Green Bay Lake Geneva

County and/or Other Defined Location3,4 City of Appleton Waukesha, Racine Brown Walworth

Effective Dates All year All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year After 3/29/07 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 After 3/29/07 After 3/29/07 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 3/29/07: 1/1 - 3/29 3/30 - 6/30 7/1 - 8/31 9/1 - 9/30 10/1 - 12/31

Madison Milwaukee Sheboygan

Dane Milwaukee Sheboygan

Sturgeon Bay

Door

Wisconsin Dells

Columbia

WV

Charleston Huntington, Barboursville Morgantown Shepherdstown Wheeling

Kanawha Cabell, Wayne Monongalia Jefferson Ohio Natrona Park

WY

Casper Cody

Evanston, Rock Springs Gillette Jackson, Pinedale

Uinta, Sweetwater Campbell Teton, Sublette

Sheridan

Sheridan

1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2007, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2007 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2007. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2007, through December 31, 2007. See Transition Rules under How To Use Per Diem Rate Tables for an example.

4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality.

otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.”
3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).”

2Unless

Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.

Page 24

Publication 1542 (October 2007)

Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2007 – September 30, 2008)1
Note: The standard rate of $109 ($70 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 86 100 106 125 100 75 75 93 82 71 87 71 73 156 122 102 119 139 119 71 102 119 75 102 84 73 84 109 M&IE Rate $44 39 39 39 39 44 39 49 54 44 44 44 54 59 59 59 64 64 64 39 49 49 49 49 39 39 39 49 Maximum Per Diem Rate $130 139 145 164 139 119 114 142 136 115 131 115 127 215 181 161 183 203 183 110 151 168 124 151 123 112 123 158

State AL

Key City2 Birmingham Gulf Shores

County and/or Other Defined Location3,4 Jefferson, Shelby Baldwin

Effective Dates All year 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year All year All year All year 1/1 - 2/29 3/1 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 5/31 6/1 - 12/31 1/1 - 2/29 3/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year

Huntsville Montgomery AR Hot Springs Little Rock AZ

Madison, Limestone Montgomery Garland Pulaski

Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai

Kayenta Phoenix, Scottsdale

Navajo Maricopa

Sedona

City limits of Sedona

Sierra Vista Tucson

Cochise Pima

Yuma

Yuma

CA

Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek

Contra Costa

Bakersfield, Delano Kern (Naval Weapons Center and Ordnance Test Station, China Lake) Barstow, Ontario, Victorville San Bernardino

All year

75

44

119

All year All year

92 90

59 44

151 134

Benicia, Dixon, Fairfield, Solano Vacaville, Vallejo, Hayward Brawley, Calexico, El Centro, Imperial Death Valley Fresno Los Angeles Imperial Inyo Fresno Los Angeles, Orange, Ventura; Edwards AFB

All year All year All year All year

76 82 88 118

39 49 54 64

115 131 142 182

Publication 1542 (October 2007)

Page 25

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $111 111 M&IE Rate $54 54 Maximum Per Diem Rate $165 165

State CA

Key City2 Mammoth Lakes Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Modesto Monterey Napa Oakhurst

County and/or Other Defined Location3,4 Mono Marin

Effective Dates All year All year

Stanislaus Monterey Napa Madera

All year All year All year 1/1 - 1/31 2/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 12/31 1/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 6/30 7/1 - 11/30 12/1 - 12/31 All year All year All year 1/1 - 2/29 3/1 - 11/30 12/1 - 12/31 All year All year

84 125 140 71 78 71 99 135 95 112 74 82 111 146 139 152 168 152 106 126 106 109 141 181 141 106 134 106 192 114 149 118 132 149 78 119 101 105 86 105 78 85

49 64 64 39 39 39 59 59 59 59 54 44 59 64 64 64 64 64 54 54 54 54 59 59 59 54 54 54 64 64 54 54 54 54 44 59 59 59 59 59 49 44

133 189 204 110 117 110 158 194 154 171 128 126 170 210 203 216 232 216 160 180 160 163 200 240 200 160 188 160 256 178 203 172 186 203 122 178 160 164 145 164 127 129

Oakland Palm Springs

Alameda Riverside

Point Arena, Gualala Redding Sacramento San Diego San Francisco

Mendocino Shasta Sacramento San Diego San Francisco

San Luis Obispo

San Luis Obispo

San Mateo, Foster City, Belmont Santa Barbara

San Mateo Santa Barbara

Santa Cruz

Santa Cruz

Santa Monica Santa Rosa South Lake Tahoe

City limits of Santa Monica Sonoma El Dorado

Stockton Sunnyvale, Palo Alto, San Jose Tahoe City Truckee

San Joaquin Santa Clara Placer Nevada

Visalia, Lemoore West Sacramento

Tulare, Kings Yolo

Page 26

Publication 1542 (October 2007)

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $143 134 151 214 104 214 98 83 75 90 75 237 94 76 237 140 90 86 108 86 85 81 70 80 70 162 173 92 101 162 192 119 192 172 234 79 128 172 317 252 176 317 118 83 103 89 92 98 71 M&IE Rate $64 64 64 64 64 64 54 44 39 39 39 49 49 49 49 49 54 49 49 49 44 49 39 39 39 54 54 54 54 54 54 54 54 59 59 59 59 59 64 64 64 64 64 44 49 64 64 64 59 Maximum Per Diem Rate $207 198 215 278 168 278 152 127 114 129 114 286 143 125 286 189 144 135 157 135 129 130 109 119 109 216 227 146 155 216 246 173 246 231 293 138 187 231 381 316 240 381 182 127 152 153 156 162 130

State CA

Key City2 Yosemite National Park

County and/or Other Defined Location3,4 Mariposa

Effective Dates 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 5/31 6/1 - 11/30 12/1 - 12/31 1/1 - 2/29 3/1 - 11/30 12/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year

CO

Aspen

Pitkin

Boulder, Broomfield Colorado Springs Cortez

Boulder, Broomfield El Paso Montezuma

Crested Butte, Gunnison Gunnison

Denver, Aurora Douglas County Durango

Denver, Adams, Arapahoe, Jefferson, and Douglas Douglas La Plata

Fort Collins, Loveland Glenwood Springs, Grand Junction Montrose

Larimer Garfield, Mesa Montrose

Silverthorne, Breckenridge

Summit

Steamboat Springs

Routt

Telluride

San Miguel

Vail

Eagle

CT

Bridgeport, Danbury

Fairfield

Cromwell, Old Saybrook Middlesex Hartford Lakeville, Salisbury New Haven New London, Groton Putnam, Danielson, Storrs, Mansfield Hartford Litchfield New Haven New London Windham, Tolland

Publication 1542 (October 2007)

Page 27

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $201 154 201 M&IE Rate $64 64 64 Maximum Per Diem Rate $265 218 265

State DC

Key City2 Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (see also Maryland and Virginia) Dover

County and/or Other Defined Location3,4

Effective Dates 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31

DE

Kent

1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 5/31 6/1 - 7/31 8/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year

81 94 81 77 111 77 111 96 83 98 137 98 105 87 138 93 103 87 161 107 161 133 84 101 133 101 81 132 169 113 81 88 97 119 147 97 84

44 44 44 39 39 39 39 39 39 39 39 39 44 39 39 39 39 39 54 54 54 49 49 49 49 49 44 44 44 44 44 44 39 39 39 39 49

125 138 125 116 150 116 150 135 122 137 176 137 149 126 177 132 142 126 215 161 215 182 133 150 182 150 125 176 213 157 125 132 136 158 186 136 133

Lewes

Sussex

Wilmington FL Altamonte Springs Bradenton

New Castle Seminole Manatee

Cocoa Beach Daytona Beach

Brevard Volusia

Fort Lauderdale

Broward

Fort Myers Fort Pierce

Lee St. Lucie

Fort Walton Beach, DeFuniak Springs

Okaloosa, Walton

Gainesville Gulf Breeze

Alachua Santa Rosa

Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach

Duval, Nassau; City of Jacksonville

Page 28

Publication 1542 (October 2007)

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $188 239 156 188 83 70 83 83 83 146 119 146 117 214 117 95 85 121 99 158 103 84 120 144 84 101 88 121 88 95 140 95 88 94 107 94 115 152 108 115 89 123 98 99 132 99 M&IE Rate $64 64 64 64 39 39 39 39 44 59 59 59 64 64 64 44 44 49 49 64 64 49 49 49 49 49 44 44 44 49 49 49 39 54 54 54 49 49 49 49 44 54 54 49 49 49 Maximum Per Diem Rate $252 303 220 252 122 109 122 122 127 205 178 205 181 278 181 139 129 170 148 222 167 133 169 193 133 150 132 165 132 144 189 144 127 148 161 148 164 201 157 164 133 177 152 148 181 148

State FL

Key City2 Key West

County and/or Other Defined Location3,4 Monroe

Effective Dates 1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 2/29 3/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31

Kissimmee

Osceola

Lakeland Leesburg Miami

Polk Lake Miami-Dade

Naples

Collier

Ocala Orlando Palm Beach

Marion Orange Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Bay

Panama City

Pensacola, Pensacola Beach Punta Gorda

Escambia Charlotte

Sarasota

Sarasota

Sebring St. Augustine

Highlands St. Johns

Stuart

Martin

Tallahassee Tampa, St. Petersburg Vero Beach

Leon Pinellas, Hillsborough Indian River

Publication 1542 (October 2007)

Page 29

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 80 139 129 80 84 75 76 125 77 M&IE Rate $39 49 49 39 39 39 44 49 44 Maximum Per Diem Rate $119 188 178 119 123 114 120 174 121

State GA

Key City2 Athens Atlanta Augusta Columbus Conyers

County and/or Other Defined Location3,4 Clarke Fulton, DeKalb, Cobb Richmond Muscogee Rockdale

Effective Dates All year 1/1 - 3/31 4/1 - 12/31 All year All year All year All year All year All year

Duluth, Norcross, Gwinnett Lawrenceville, Braselton Jekyll Island, Brunswick Peachtree City, Jonesboro, Morrow, Newnan Savannah IA Cedar Rapids Des Moines ID Boise Coeur d’Alene Glynn Fayette, Clayton, Coweta

Chatham Linn Polk Ada Kootenai

All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year

104 75 80 85 71 105 71 79 81 80

49 39 44 49 59 59 59 59 39 44

153 114 124 134 130 164 130 138 120 124

Sun Valley, Ketchum Twin Falls IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Chicago

Blaine Twin Falls Will

Cook, Lake

1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year All year All year All year

149 188 168 205 149 83 104 80 88 75 81 85 97 81 78

64 64 64 64 64 44 49 49 44 44 39 44 44 39 39

213 252 232 269 213 127 153 129 132 119 120 129 141 120 117

Elgin, Aurora Oakbrook Terrace Springfield IN Bloomington Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City

Kane; City of Elgin DuPage Sangamon Monroe Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte

Page 30

Publication 1542 (October 2007)

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 92 79 103 80 95 110 88 97 89 97 99 96 79 76 131 99 131 87 186 220 186 111 78 93 78 85 103 133 85 114 197 120 114 131 255 131 88 94 M&IE Rate $44 49 44 49 44 44 49 49 49 49 44 49 49 39 59 59 59 59 64 64 64 59 49 49 49 59 59 59 59 64 64 64 64 64 64 64 39 59 Maximum Per Diem Rate $136 128 147 129 139 154 137 146 138 146 143 145 128 115 190 158 190 146 250 284 250 170 127 142 127 144 162 192 144 178 261 184 178 195 319 195 127 153

State IN

Key City2 South Bend Valparaiso, Burlington Beach

County and/or Other Defined Location3,4 St. Joseph Porter Wyandotte, Johnson Sedgwick Boone Kenton Fayette Jefferson

Effective Dates All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year

KS

Kansas City, Overland Park Wichita

KY

Boone County Kenton County Lexington Louisville

LA

Baton Rouge Covington, Slidell Lafayette Lake Charles New Orleans

East Baton Rouge Parish St. Tammany Parish Lafayette Consolidated Government Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Essex Suffolk; City of Cambridge

MA

Andover Boston, Cambridge

Burlington, Woburn Falmouth

Middlesex City limits of Falmouth

Hyannis

Barnstable

Martha’s Vineyard

Dukes

Nantucket

Nantucket

Northampton Pittsfield

Hampshire Berkshire

Publication 1542 (October 2007)

Page 31

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 93 118 93 92 201 154 201 79 123 155 99 115 147 115 114 88 72 75 88 85 180 85 83 133 83 70 77 115 85 70 85 107 85 70 76 70 89 72 73 85 73 105 78 M&IE Rate $54 44 44 49 64 64 64 44 64 59 54 54 54 54 49 39 39 39 39 64 64 64 49 49 49 54 54 54 54 54 44 44 44 49 49 49 44 49 49 49 49 49 39 Maximum Per Diem Rate $147 162 137 141 265 218 265 123 187 214 153 169 201 169 163 127 111 114 127 149 244 149 132 182 132 124 131 169 139 124 129 151 129 119 125 119 133 121 122 134 122 154 117

State MA

Key City2

County and/or Other Defined Location3,4

Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31

Plymouth, Taunton, New Plymouth, Bristol Bedford Quincy Springfield Worcester Norfolk Hampden Worcester

MD

Counties of Montgomery and Prince George’s Aberdeen, Bel Air, Belcamp, Edgewood Annapolis Baltimore Baltimore County Harford Anne Arundel Baltimore City Baltimore

All year All year All year All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/30 - 12/31 All year All year

Cambridge, St. Michaels Dorchester, Talbot

Columbia Frederick Hagerstown La Plata, Indian Head Lexington Park, Leonardtown, Lusby Ocean City

Howard Frederick Washington Charles St. Mary’s, Calvert Worcester

ME

Bar Harbor

Hancock

Kennebunk, Kittery, Sanford

York

Portland

Cumberland

Rockport

Knox

MI

Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix

Washtenaw Berrien Charlevoix

Detroit East Lansing, Lansing

Wayne Ingham, Eaton

Page 32

Publication 1542 (October 2007)

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 80 74 81 70 84 70 90 71 70 81 70 72 71 91 71 100 70 82 70 70 109 70 77 75 74 94 74 87 M&IE Rate $39 39 44 44 49 49 49 39 44 39 39 39 39 54 54 54 44 39 39 39 44 44 44 39 44 49 49 49 49 Maximum Per Diem Rate $118 119 118 125 119 133 119 129 115 109 120 109 111 125 145 125 144 109 121 109 114 153 114 116 119 123 143 123 136

State MI

Key City2 Flint Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island

County and/or Other Defined Location3,4 Genesee Kent Ottawa Kalamazoo, Calhoun Mackinac

Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year

Midland Mount Pleasant Muskegon

Midland Isabella Muskegon

Ontonagon, Baraga, Houghton Petoskey

Ontonagon, Baraga, Houghton Emmet

Pontiac, Auburn Hills South Haven

Oakland Van Buren

Traverse City, Leland

Grand Traverse, Leelanau

Warren MN Coon Rapids, Ramsey Duluth

Macomb Anoka St. Louis

Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Minneapolis, St. Paul Rochester MO Columbia Kansas City Springfield St. Louis MS Grenada Gulfport, Biloxi

Dakota

Hennepin, Ramsey Olmsted Boone Jackson, Clay, Cass, Platte Greene St. Louis, St. Charles; St. Louis City Grenada Harrison

All year All year All Year All year All year All year All year All year

121 93 72 103 73 106 72 86

64 44 39 49 39 59 44 44

185 137 111 152 112 165 116 130

Publication 1542 (October 2007)

Page 33

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 75 86 73 76 101 76 72 73 78 96 78 76 89 76 70 106 70 89 88 97 100 87 100 74 70 102 70 82 88 82 87 M&IE Rate $49 44 44 44 49 49 49 44 44 44 44 44 49 49 49 49 49 49 49 49 49 44 44 44 39 54 54 54 44 54 49 44 Maximum Per Diem Rate $124 119 130 117 125 150 125 116 117 122 140 122 125 138 125 119 155 119 138 137 146 144 131 144 113 124 156 124 126 142 131 131

State MS

Key City2 Hattiesburg Robinsonville Southaven Starkville

County and/or Other Defined Location3,4 Forrest, Lamar Tunica Desoto Oktibbeha Gallatin

Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year All year All year All year

MT

Big Sky, West Yellowstone Butte Helena Missoula, Polson, Kalispell

Silver Bow Lewis and Clark Missoula, Lake, Flathead

NC

Asheville

Buncombe

Atlantic Beach, Morehead City Chapel Hill Charlotte Durham Greensboro

Carteret

Orange Mecklenburg Durham Guilford

Greenville Kill Devil

Pitt Dare

New Bern, Havelock Raleigh Wilmington Winston-Salem ND NE NH

Craven Wake New Hanover Forsyth

The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. Omaha Concord Douglas Merrimack All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 2/29 3/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 93 76 90 76 117 99 147 117 87 79 95 79 49 44 44 44 49 49 49 49 44 39 39 39 142 120 134 120 166 148 196 166 131 118 134 118

Conway

Carroll

Durham Laconia

Strafford Belknap

Page 34

Publication 1542 (October 2007)

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 92 M&IE Rate $49 Maximum Per Diem Rate $141

State NH

Key City2 Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Manchester Portsmouth

County and/or Other Defined Location3,4 Grafton, Sullivan

Effective Dates All year

Hillsborough Rockingham

All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year All year All year All year All year All year All year

92 96 125 96 96 117 96 126 91 119 112 104 124 134 137 103

44 44 44 44 54 54 54 44 44 49 44 39 49 49 44 49

136 140 169 140 150 171 150 170 135 168 156 143 173 183 181 152

NJ

Atlantic City, Cape May, Ocean City Belle Mead Cherry Hill, Moorestown Eatontown, Freehold Edison, Piscataway Flemington Newark Parsippany Princeton, Trenton (excluding Comfort Inn) Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Toms River

Atlantic, Cape May

Somerset Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union

Ocean

1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year

85 113 85 75 78 85 91 85 71 104 152 104 124 93 108 91

39 39 39 49 49 59 59 59 59 49 49 49 64 64 64 64

124 152 124 124 127 144 150 144 130 153 201 153 188 157 172 155

NM

Albuquerque Los Alamos Santa Fe

Bernalillo Los Alamos Santa Fe

Taos NV Incline Village, Crystal Bay, Reno, Sparks Las Vegas

Taos Washoe

Clark

Stateline, Carson City

Douglas, Carson City

Publication 1542 (October 2007)

Page 35

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $105 81 86 159 M&IE Rate $49 39 54 64 Maximum Per Diem Rate $154 120 140 223

State NY

Key City2 Albany Binghamton, Owego Buffalo Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Glens Falls

County and/or Other Defined Location3,4 Albany Broome, Tioga Erie Nassau

Effective Dates All year All year All year All year

Warren

1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year

90 133 90 94 92 103 135 103 244 220 311 70 93 70 108 106 135 127

49 49 49 44 49 54 54 54 64 64 64 44 44 44 49 54 59 64

139 182 139 138 141 157 189 157 308 284 375 114 137 114 157 160 194 191

Ithaca, Waterloo, Romulus Kingston Lake Placid

Tompkins, Seneca Ulster Essex

Manhattan

The boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island Niagara

Niagara Falls

Nyack, Palisades Poughkeepsie Queens

Rockland Dutchess Queens

Riverhead, Suffolk Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Rochester Saratoga Springs, Schenectady Syracuse Monroe Saratoga, Schenectady

All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year

95 105 168 105 85 154 84 108 83 77 104

44 44 44 44 44 59 39 44 49 44 54

139 149 212 149 129 213 123 152 132 121 158

Onondaga

Tarrytown, White Plains, Westchester New Rochelle, Yonkers Troy West Point OH Akron Canton Cincinnati Rensselaer Orange Summit Stark Hamilton, Clermont

Page 36

Publication 1542 (October 2007)

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $107 101 84 86 84 78 95 78 75 81 73 77 85 77 90 81 77 92 81 105 81 106 85 123 85 87 101 99 85 75 98 75 89 86 141 86 M&IE Rate $54 49 44 49 44 39 39 44 39 49 44 44 44 44 44 44 39 44 49 49 49 49 54 54 54 44 59 44 39 54 54 54 44 44 44 44 Maximum Per Diem Rate $161 150 128 135 128 117 134 122 114 130 117 121 129 121 134 125 116 136 130 154 130 155 139 177 139 131 160 143 124 129 152 129 133 130 185 130

State OH

Key City2 Cleveland Columbus Dayton, Fairborn Hamilton Mentor Rittman Sandusky, Bellevue Toledo Youngstown

County and/or Other Defined Location3,4 Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson, Klamath

Effective Dates All year All year All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31

OK

Oklahoma City Tulsa

OR

Ashland, Crater Lake

Beaverton Bend Clackamas Eugene, Florence Lincoln City

Washington Deschutes Clackamas Lane Lincoln

Portland Seaside

Multnomah Clatsop

PA

Allentown, Easton, Bethlehem Bucks County Chester, Radnor, Essington Erie Gettysburg

Lehigh, Northampton Bucks Delaware Erie Adams

Harrisburg Hershey

Dauphin (except City of Hershey) City limits of Hershey

Publication 1542 (October 2007)

Page 37

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 89 112 79 123 149 108 83 73 79 103 M&IE Rate $49 49 54 59 64 54 44 39 44 49 Maximum Per Diem Rate $138 161 133 182 213 162 127 112 123 152

State PA

Key City2 Lancaster Malvern, Frazer, Berwyn, Phoenixville Mechanicsburg Montgomery County Philadelphia Pittsburgh Reading Scranton State College

County and/or Other Defined Location3,4 Lancaster Chester Cumberland Montgomery Philadelphia Allegheny Berks Lackawanna Centre Kent, Washington

Effective Dates All year All year All year All year All year All year All year All year All year All year

RI

East Greenwich, Warwick, North Kingstown

Jamestown, Middletown, Newport Newport Providence SC Aiken Charleston Columbia Greenville Hilton Head Providence Aiken Charleston, Berkeley, Dorchester Richland Greenville Beaufort

1/1 - 1/31 2/1 - 11/30 12/1 - 12/31 All year All year All year All year All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year

82 139 82 146 77 137 87 85 94 136 94 95 82 95 70 96 70 70 107 70 70 93 70 91 85 77 90 107 79

64 64 64 54 39 54 44 49 54 54 54 54 54 54 39 39 39 44 44 44 44 44 44 49 44 49 49 54 39

146 203 146 200 116 191 131 134 148 190 148 149 136 149 109 135 109 114 151 114 114 137 114 140 129 126 139 161 118

Myrtle Beach

Horry

SD

Hot Springs

Fall River, Custer

Rapid City

Pennington

Sturgis, Spearfish

Meade, Butte, Lawrence

TN

Brentwood, Franklin Chattanooga Knoxville Memphis Nashville Oak Ridge

Williamson Hamilton Knox Shelby Davidson Anderson

Page 38

Publication 1542 (October 2007)

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $134 97 78 83 123 109 87 95 120 95 102 71 85 79 87 86 112 73 99 73 79 150 80 78 107 94 201 154 201 M&IE Rate $44 54 39 44 59 59 44 49 49 49 59 39 44 44 49 44 54 44 44 44 39 64 64 49 54 54 64 64 64 Maximum Per Diem Rate $178 151 117 127 182 168 131 144 169 144 161 110 129 123 136 130 166 117 143 117 118 214 144 127 161 148 265 218 265

State TX

Key City2 Arlington, Fort Worth, Grapevine Austin College Station Corpus Christi Dallas El Paso Galveston

County and/or Other Defined Location3,4 Tarrant; City limits of Grapevine Travis Brazos Nueces Dallas; City limits of Dallas El Paso Galveston

Effective Dates All year All year All year All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31

Houston Hunt County Laredo McAllen Plano Round Rock San Antonio South Padre Island

Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center Hunt Webb Hidalgo Collin Williamson Bexar Cameron All year All year All year All year All year All year 1/1 - 2/29 3/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31

Waco UT Park City Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax Abington Blacksburg Charlottesville Chesapeake, Suffolk

McLennan Summit Utah Salt Lake, Tooele

Washington Montgomery City of Charlottesville; Albemarle, Greene Cities of Chesapeake, Suffolk

All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year

72 77 93 81 88 109 81 89 75 70 89 70 141 72

49 54 44 44 44 44 44 49 44 54 54 54 59 44

121 131 137 125 132 153 125 138 119 124 143 124 200 116

Chesterfield, Henrico Counties Hampton City, Newport News James City and York Counties; Williamsburg Loudon County Lynchburg

Chesterfield, Henrico Cities of Hampton City, Newport News James City and York Counties; City of Williamsburg

Loudon Campbell; City of Lynchburg

Publication 1542 (October 2007)

Page 39

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 93 94 115 84 88 79 87 140 79 82 119 82 91 86 102 86 86 83 127 111 127 92 82 92 80 94 80 79 90 89 112 89 80 88 126 88 152 77 108 110 M&IE Rate $39 59 54 44 44 54 54 54 54 49 49 49 44 49 49 49 59 54 64 64 64 54 54 54 59 59 59 59 54 44 44 44 49 59 59 59 64 49 59 49 Maximum Per Diem Rate $132 153 169 128 132 133 141 194 133 131 168 131 135 135 151 135 145 137 191 175 191 146 136 146 139 153 139 138 144 133 156 133 129 147 185 147 216 126 167 159

State VA

Key City2 Manassas Norfolk, Portsmouth Richmond City Roanoke Stafford, Prince William Counties Virginia Beach

County and/or Other Defined Location3,4 City of Manassas Cities of Norfolk, Portsmouth City of Richmond City limits of Roanoke Stafford, Prince William City of Virginia Beach

Effective Dates All year All year All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 2/29 3/1 - 11/30 12/1 - 12/31 1/1 - 2/29 3/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31

Wallops Island

Accomack

Warrenton VT Burlington, St. Albans

Fauquier Chittenden, Franklin

Manchester Montpelier Stowe

Bennington Washington Lamoille

White River Junction

Windsor

WA

Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor, Oak Harbor Bremerton Everett, Lynnwood Ocean Shores

San Juan, Skagit, Island

Kitsap Snohomish Grays Harbor

All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year

Olympia, Tumwater Port Angeles, Port Townsend Seattle Spokane Tacoma Vancouver

Thurston Clallam, Jefferson

King Spokane Pierce Clark, Cowlitz, Skamania

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Publication 1542 (October 2007)

Table 4. (Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 85 73 102 141 102 89 93 72 82 72 70 81 70 70 82 70 91 79 78 74 70 102 70 73 76 91 132 84 91 70 83 70 M&IE Rate $44 44 44 54 54 54 54 44 44 44 44 49 49 49 64 64 64 44 44 44 44 44 44 44 44 49 54 54 54 54 49 49 49 Maximum Per Diem Rate $123 129 117 156 195 156 143 137 116 126 116 119 130 119 134 146 134 135 123 122 118 114 146 114 117 125 145 186 138 145 119 132 119

State WI

Key City2 Appleton Brookfield, Racine Green Bay Lake Geneva

County and/or Other Defined Location3,4 Outagamie Waukesha, Racine Brown Walworth

Effective Dates All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31

Madison Milwaukee Sheboygan

Dane Milwaukee Sheboygan

Sturgeon Bay

Door

Wisconsin Dells

Columbia

WV

Charleston Morgantown Shepherdstown Wheeling

Kanawha Monongalia Jefferson Ohio Park

WY

Cody

Evanston, Rock Springs Gillette Jackson, Pinedale

Uinta, Sweetwater Campbell Teton, Sublette

Sheridan

Sheridan

1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2008, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2008 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2008. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2008, through December 31, 2008. See Transition Rules under How To Use Per Diem Rate Tables for an example.

4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality.

otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.”
3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).”

2Unless

Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.

Publication 1542 (October 2007)

Page 41

How To Get Tax Help
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate. Taxpayer Advocacy Panel (TAP). The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP, toll free at 1-888-912-1227 or go to www.improveirs.org. Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or at your local IRS office. Free tax services. To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

• • • • •

Download forms, instructions, and publications. Order IRS products online. Research your tax questions online. Search publications online by topic or keyword. View Internal Revenue Bulletins (IRBs) published in the last few years. holding calculator online at www.irs.gov/individuals.

• Figure your withholding allowances using the with• Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant.

• Sign up to receive local and national tax news by
email.

• Get information on starting and operating a small
business.

Phone. Many services are available by phone.

• Ordering forms, instructions, and publications. Call
1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.

• Asking tax questions. Call the IRS with your tax
questions at 1-800-829-1040.

• Solving problems. You can get face-to-face help
solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

• TTY/TDD equipment. If you have access to TTY/
TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

• TeleTax topics. Call 1-800-829-4477 to listen to
pre-recorded messages covering various tax topics.

• E-file your return. Find out about commercial tax
preparation and e-file services available free to eligible taxpayers.

• Refund information. To check the status of your
2007 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you Publication 1542 (October 2007)

• Check the status of your 2007 refund. Click on
Where’s My Refund. Wait at least 6 weeks from the Page 42

filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call. Walk-in. Many products and services are available on a walk-in basis.

• Prior-year forms, instructions, and publications. • Bonus: Historical Tax Products DVD - Ships with the
final release.

• Tax Map: an electronic research tool and finding aid. • Tax law frequently asked questions. • Tax Topics from the IRS telephone response system.

• • • •

Fill-in, print, and save features for most tax forms. Internal Revenue Bulletins. Toll-free and email technical support. The CD which is released twice during the year. – The first release will ship the beginning of January 2008. – The final release will ship the beginning of March 2008.

• Products. You can walk in to many post offices,
libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.

Purchase the CD/DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Price is subject to change. CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2007, is a must for every small business owner or any taxpayer about to start a business. This year’s CD includes:

• Services. You can walk in to your local Taxpayer
Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you’re more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received. National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 CD/DVD for tax products. You can order Publication 1796, IRS Tax Products CD/DVD, and obtain:

• Helpful information, such as how to prepare a business plan, find financing for your business, and much more.

• All the business tax forms, instructions, and publications needed to successfully manage a business.

• Tax law changes for 2007. • Tax Map: an electronic research tool and finding aid. • Web links to various government agencies, business
associations, and IRS organizations.

• “Rate the Product” survey —your opportunity to suggest changes for future editions.

• A site map of the CD to help you navigate the pages
of the CD with ease.

• An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.

• Current-year forms, instructions, and publications.
Publication 1542 (October 2007) Page 43