Department of the Treasury Internal Revenue Service

Contents
Introduction ........................................................ 1 Table 1. Localities Eligible for $201 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method .............. Table 2. Maximum Federal Per Diem Rates .... How To Get More Information ..........................

Publication 1542
(Rev. April 2000)
Cat. No. 12684I

2 4 21

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

Introduction
This publication is for employers who pay a per diem allowance to employees for business travel away from home on or after January 1, 2000, within the continental United States (CONUS). 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 16 of Publication 535, Business Expenses, or Revenue Procedure 2000–9, 2000–2 I.R.B. 1. High-low method. Table 1, Localities Eligible for $201 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method lists the localities that are treated under that method as high cost localities for 2000 or the part of the year shown in column 4. Table 1 is on pages 2 and 3. All other localities within CONUS are eligible for $124 ($34 meals and incidental expenses (M&IE)) per diem under the high-low method. Regular federal per diem rate method. Table 2, Maximum Federal Per Diem Rates, gives the regular federal per diem rate, including the separate rate for meals and incidental expenses (M&IE) for each locality. Table 2 begins on page 4. The standard rate for all locations within CONUS not specifically listed in Table 2 is $85 ($55 for lodging and $30 for M&IE). A federal agency can ask the General Services Administration to review the per diem rate in a particular locality. The process is described in footnote 4 of the table. Travel outside CONUS. The federal per diem rates for localities outside CONUS, including Alaska, Hawaii, Puerto Rico, the Northern Mariana Islands, U.S. possessions, and all foreign localities, are published monthly. You can buy the per diem supplement, Maximum Travel Per Diem Allowances for Foreign Areas, from the U.S. Government Printing Office. Call (202) 512–1800 (not a toll-free number) or write: U.S. Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250–7974. Per diem rates on the internet. You can access the federal per diem rates on the internet.

• The rates for travel within CONUS are at:
www.fss.gsa.gov

• The rates for travel outside CONUS are at:
www.state.gov or gopher://gopher.state.gov

Table 1. Localities Eligible For $201 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method
Per Diem Locality: State CA Key City Palo Alto/San Jose/Sunnyvale San Francisco Tahoe City CO Aspen County and Other Defined Location Santa Clara San Francisco Placer Pitkin All year All year All year 1/1 – 6/30 12/1 – 12/31 All year 1/1 – 3/31 11/1 – 12/31 1/1 – 3/31 12/1 – 12/31 All year Effective Date of $201 Rate

Silverthorne/Keystone Telluride

Summit San Miguel

Vail

Eagle

DC

Washington, DC

Washington, DC, the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, in Virginia, and the counties of Montgomery and Prince Georges in Maryland Monroe

FL

Key West

1/1 – 4/30 12/15 – 12/31 6/1 – 9/30 All year

ID IL MD

Sun Valley Chicago

City limits of Sun Valley Cook and Lake

(for the counties of Montgomery and Prince Georges, see Washington, DC) Ocean City Worcester Suffolk Middlesex (except Lowell) Dukes Charlevoix Mackinac Gallatin (except West Yellowstone Park) Cape May (except Ocean City) City limits of Ocean City Somerset and Middlesex City limits of Princeton Union County The boroughs of The Bronx, Brooklyn, and Queens Manhattan Nassau County Suffolk County City limits of White Plains 6/1 – 9/15 All year All year 6/1 – 9/30 7/1 – 9/30 All year All year 6/1 – 9/30 6/15 – 9/15 All year All year All year All year All year All year All year All year

MA

Boston Cambridge Martha’s Vineyard

MI

Charlevoix Mackinac Island

MT NJ

Big Sky Cape May Ocean City Piscataway/Bellemead Princeton Union County

NY

The Bronx/Brooklyn/Queens Manhattan Nassau County/Great Neck Suffolk County White Plains

Page 2

Table 1. Localities Eligible For $201 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method — ( Continued)
Per Diem Locality: State PA Key City Hershey Philadelphia UT Park City County and Other Defined Location City limits of Hershey Philadelphia Summit 6/1 – 9/15 All year 1/1 – 3/31 12/20 – 12/31 All year Effective Date of $201 Rate

VA

(for the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, see Washington, DC)

Page 3

Table 2. Maximum Federal Per Diem Rates (Effective for travel on or after January 1, 2000) (The standard rate of $85 ($55 for lodging and $30 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: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year All year All year All year 1/1 – 4/30 5/1 – 12/31 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31 1-1 – 3/31 4/1 – 10/31 11/1 – 12/31 All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

AL

Birmingham Gulf Shores Huntsville Montgomery

Jefferson Baldwin Madison Montgomery Pulaski Pinal

59 99 58 61 61 80 55 56 86 56 55 67 55 106

38 34 38 38 34 34 34 34 34 34 34 34 34 42

97 133 96 99 95 114 89 90 120 90 89 101 89 148

AR AZ

Little Rock Casa Grande

Chinle

Apache

Flagstaff

All points in Coconino County not covered under Grand Canyon per diem area All points in the Grand Canyon National Park and Kaibab National Forest within Coconino County Navajo

Grand Canyon

Kayenta

1/1 – 3/31 4/1 – 10/15 10/16 – 12/31 1/1 – 4/15 4/16 – 9/30 10/1 – 12/31 1/1 – 4/15 4/16 – 12/31 All year All year

65 98 65 107 59 79 80 58 58 79

30 30 30 42 42 42 38 38 34 42

95 128 95 149 101 121 118 96 92 121

Phoenix/Scottsdale

Maricopa

Tucson

Davis-Monthan AFB; Pima County

Yuma CA Bridgeport

Yuma City limits of Bridgeport (See Mammoth Lakes/Mono County) Contra Costa County

Contra Costa County Death Valley Kern County Los Angeles

All year

79

42

121

Inyo Kern County Los Angeles; Orange and Ventura Counties; Edwards AFB; Naval Weapons Center and Ordnance Test Station, China Lake (see Santa Monica) Madera (except Oakhurst) Mono (except Bridgeport) Marin County Merced

All year All year All year

85 68 99

46 38 46

131 106 145

Madera Mammoth Lakes Marin County Merced

All year All year All year All year

60 70 79 64

34 46 42 38

94 116 121 102

Page 4

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year 1/1 – 5/31 6/1 – 10/31 11/1 – 12/31 All year All year All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

CA

Modesto Monterey

Stanislaus Monterey

57 74 99 74 100 80 111 64

34 42 42 42 42 38 38 38

91 116 141 116 142 118 149 102

Napa Oakhurst Oakland Ontario/Barstow/ Victorville Palm Springs

Napa City limits of Oakhurst (except Madera) Alameda San Bernadino

Riverside

1/1 – 5/31 6/1 – 12/31 All year

89 55 109

42 42 38

131 97 147

Point Arena/Gualala Redding Sacramento Solano County San Diego San Francisco San Luis Obispo

Mendocino

Shasta Sacramento Solano County San Diego San Francisco San Luis Obispo

All year All year All year All year All year 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 All year

59 79 79 96 139 69 79 69 99

38 42 42 46 46 38 38 38 42

97 121 121 142 185 107 117 107 141

San Mateo/ Redwood City Santa Barbara Santa Cruz

San Mateo

Santa Barbara Santa Cruz

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 All year All year All year

99 68 99 68 99 110 99 65 108 125

38 42 42 42 38 38 38 42 42 46

137 110 141 110 137 148 137 107 150 171

Santa Monica

City limits of Santa Monica (see Los Angeles)

Santa Rosa South Lake Tahoe Sunnyvale/Palo Alto/San Jose Tahoe City Truckee Visalia West Sacramento Yosemite National Park

Sonoma El Dorado (see also Stateline, NV) Santa Clara

Placer Nevada Tulare Yolo Mariposa

All year All year All year All year 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31

128 69 58 64 76 100 76

42 42 38 30 46 46 46

170 111 96 94 122 146 122

Page 5

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate 1/1 – 4/30 5/1 – 6/30 7/1 – 11/30 12/1 – 12/31 1/1 – 4/30 5/1 – 10/15 10/16 – 12/31 1/1 – 5/14 5/15 – 9/14 9/15 – 12/31 All year All year All year 1/1 – 5/31 6/1 – 10/31 11/1 – 12/31 All year 1/1 – 6/14 6/15 – 9/30 10/1 – 12/31 All year All year All year 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 1/1 – 4/1 4/2 – 11/30 12/1 – 12/31 1/1 – 3/31 4/1 – 11/30 12/1 – 12/31 1/1 – 3/31 4/1 – 10/31 11/1 – 12/31 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 1/1 – 3/31 4/1 – 11/30 12/1 – 12/31 All year

Maximum Lodging Rate 163 140 68 163 79 90 79 59 73 59 64 95 83 61 95 61 59 60 69 60 69 69 59 58 75 58 170 130 170 77 55 77 147 90 147 55 62 55 183 106 183 77

M&IE Rate

Maximum Per Diem 4 Rate 209 186 114 209 121 132 121 97 111 97 98 137 125 99 133 99 93 94 103 94 103 99 93 92 109 92 208 168 208 115 93 115 193 136 193 85 92 85 229 152 229 111

CO

Aspen

Pitkin

46 46 46 46 42 42 42 38 38 38 34 42 42 38 38 38 34 34 34 34 34 30 34 34 34 34 38 38 38 38 38 38 46 46 46 30 30 30 46 46 46 34

Boulder

Boulder

Colorado Springs

El Paso

Cortez Crested Butte Denver Durango

Montezuma City limits of Crested Butte (see Gunnison) Denver, Adams, and Arapahoe La Plata

Fort Collins Gunnison

Larimer (except Loveland) Gunnison (except Crested Butte)

Jefferson County Loveland Montrose Pueblo

Jefferson County City limits of Loveland (see Larimer County) Montrose Pueblo

Silverthorne/ Keystone

Summit

Steamboat Springs

Routt

Telluride

San Miguel

Trinidad

Las Animas

Vail

Eagle

CT

Bridgeport

City limits of Bridgeport (see Fairfield County) Fairfield (except Bridgeport) New London (except city limits of New London)

Danbury Groton

All Year 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31 All year

77 74 97 74 91

38 30 30 30 42

115 104 127 104 133

Hartford

Hartford

Page 6

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

CT

Lakeville New Haven New London

Litchfield (except Salisbury) New Haven City limits of New London (see New London County) Windham City limits of Salisbury (see Litchfield County) District of Columbia (also the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington, Loudoun, and Fairfax in Virginia; and the counties of Montgomery and Prince Georges in Maryland. See also Maryland and Virginia.) Kent Sussex

85 77 93

38 38 34

123 115 127

Putnam/Danielson Salisbury

All year All year

56 95

30 46

86 141

DC

Washington, DC

All year

118

46

164

DE

Dover Lewes

All year 1/1 – 5/31 6/1 – 8/31 9/1 – 12/31 All year All year 1/1 – 5/15 5/16 – 12/31 All year 1/1 – 1/31 2/1 – 8/31 9/1 – 12/31 1/1 – 4/30 5/1 – 12/14 12/15 – 12/31 1/1 – 4/30 5/1 – 12/31 1/1 – 4/15 4/16 – 12/14 12/15 – 12/31 All year All Year 1/1 – 4/30 5/1 – 9/30 10/1 – 12/31 All year

64 55 73 55 99 77 69 55 77 59 67 59 89 65 89 70 55 61 55 61 80 61 55 115 55 65

34 42 42 42 34 38 34 34 34 38 38 38 42 42 42 42 42 46 46 46 38 34 38 38 38 34

98 97 115 97 133 115 103 89 111 97 105 97 131 107 131 112 97 107 101 107 118 95 93 153 93 99

Wilmington FL Altamonte Springs Bradenton

New Castle Seminole Manatee

Cocoa Beach Daytona Beach

Brevard Volusia

Fort Lauderdale

Broward

Fort Myers

Lee

Fort Pierce

Saint Lucie

Fort Walton Beach Gainesville Gulf Breeze

Okaloosa Alachua Santa Rosa

Jacksonville/ Mayport Key West

Duval County; Naval Station

Monroe

1/1 – 4/30 5/1 – 12/14 12/15 – 12/31 All year

139 98 139 60

46 46 46 34

185 144 185 94

Kissimmee

Osceola

Page 7

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate 1/1 – 4/30 5/1 – 12/31 1/1 – 4/15 4/16 – 12/31 1/1 – 4/30 5/1 – 12/14 12/15 – 12/31 All year 1/1 – 4/30 5/1 – 12/14 12/15 – 12/31

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

FL

Lakeland

Polk

71 61 89 75 94 55 94 77 103 69 103

34 34 42 42 38 38 38 42 46 46 46

105 95 131 117 132 93 132 119 149 115 149

Miami

Dade

Naples

Collier

Orlando Palm Beach

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

1/1 – 2/29 3/1 – 8/31 9/1 – 12/31 1/1 – 1/31 2/1 – 4/15 4/16 – 12/31 1/1 – 4/30 5/1 – 12/14 12/15 – 12/31 1/1 – 1/31 2/1 – 8/31 9/1 – 12/31 All year All year 1/1 – 4/30 5/1 – 12/31 1/1 – 1/14 1/15 – 4/15 4/16 – 12/31 All year All year All year All year All Year All year All year All year All year All year All year All year

64 74 64 55 65 55 79 55 79 56 63 56 57 65 105 86 55 67 55 57 69 93 64 78 56 59 78 63 56 67 61

38 38 38 38 38 38 38 38 38 38 38 38 38 34 38 38 38 38 38 34 34 38 30 34 34 34 34 38 34 34 38

102 112 102 93 103 93 117 93 117 94 101 94 95 99 143 124 93 105 93 91 103 131 94 112 90 93 112 101 90 101 99

Punta Gorda

Charlotte

Sarasota

Sarasota

St. Augustine

St. Johns

Stuart Tallahassee Tampa/ St. Petersburg Vero Beach

Martin Leon Pinellas and Hillsborough

Indian River

GA

Albany Athens Atlanta Clayton County Cobb County Columbus Conyers DeKalb County Savannah

Dougherty Clarke Fulton and Gwinnett Clayton County Cobb County Muscogee Rockdale DeKalb County Chatham Linn Polk Ada

IA

Cedar Rapids Des Moines

ID

Boise

Page 8

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate 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 All year All year All year All year All year 1/1 – 3/31 4/1 – 9/30 10/1 – 12/31 All year All Year All Year All year All year All year All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

ID

Coeur d’Alene Ketchum McCall Stanley

Kootenai Blaine (except Sun Valley) Valley Custer

56 74 58 55 65 55 89 174 89 76 56 130 89 60 59 72 59 65 65 62 65 59 65 58 69

34 42 38 38 38 38 42 42 42 30 34 46 38 30 30 30 30 38 42 30 34 34 38 34 34

90 116 96 93 103 93 131 216 131 106 90 176 127 90 89 102 89 103 107 92 99 93 103 92 103

Sun Valley

City limits of Sun Valley (see Blaine County)

IL

Aurora

Kane (except Elgin)

Champaign/Urbana Champaign Chicago Du Page County Elgin IN Anderson Cook and Lake Du Page County City limits of Elgin (see Kane County) Madison

Carmel Indianapolis Lafayette Michigan City Muncie Nashville South Bend Valparaiso/ Burlington Beach KS Kansas City/ Overland Park Wichita KY Covington Louisville LA Baton Rouge Gonzales Lake Charles New Orleans/ Plaquemine/ St. Bernard Shreveport St. Francisville

Hamilton Marion County; Fort Benjamin Harrison Tippecanoe La Porte Delaware Brown St. Joseph Porter

Wyandotte/Johnson

All year

85

38

123

Sedgwick Kenton Jefferson East Baton Rouge Parish Ascension Parish Calcasieu Parish Orleans, Iberville, and St. Bernard

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

58 80 63 65 59 74 88

38 38 38 38 34 34 42

96 118 101 103 93 108 130

Caddo West Feliciana

All year All year

60 75

38 38

98 113

Page 9

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year All year 1/1 – 5/31 6/1 – 10/10 10/11 – 12/31 1/1 – 6/30 7/1 – 9/30 10/1 – 12/31 All Year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

MA

Andover Boston Cambridge Falmouth

Essex Suffolk Middlesex County (except Lowell) City limits of Falmouth

109 192 192 70 105 70 65 94 65 99

38 46 46 38 38 38 38 38 38 34

147 238 238 108 143 108 103 132 103 133

Hyannis

Barnstable

Lowell

City limits of Lowell, except Cambridge, (see Middlesex County) Dukes

Martha’s Vineyard

1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 All year All year All year All year 1/1 – 5/31 6/1 – 10/31 11/1 – 12/31 All year All year All year All year All year All year All year All year All year All year All year

75 160 75 90 65 70 59 56 98 56 74 67 64 89 90 110 109 63 56 104 66

46 46 46 46 34 34 38 34 34 34 38 34 30 34 42 42 42 38 34 38 34

121 206 121 136 99 104 97 90 132 90 112 101 94 123 132 152 151 101 90 142 100

Nantucket New Bedford Northampton Pittsfield Plymouth

Nantucket City limits of New Bedford (see Bristol County) Hampshire Berkshire Plymouth

Quincy Springfield Taunton Worcester MD Annapolis Baltimore Columbia Grasonville Hagerstown Harford County Lexington Park/ Leonardtown/ Lusby Ocean City

Norfolk Hampden Bristol (except New Bedford) Worcester Anne Arundel Baltimore Howard Queen Annes Washington Harford County St. Marys and Calvert

Worcester

1/1 – 5/31 6/1 – 9/15 9/16 – 12/31 All year All year 1/1 – 6/30 7/1 – 9/15 9/16 – 12/31

55 129 55 100 56 75 104 75

46 46 46 42 30 38 38 38

101 175 101 142 86 113 142 113

St. Michaels ME Bangor Bar Harbor

Talbot Penobscot Hancock

Page 10

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31 All year 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31 1/1 – 6/30 7/1 – 10/31 11/1 – 12/31 All year All year All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

ME

Bath

Sagadahoc

55 61 55 62 55 70 55 70 80 70 87 59 67 59

34 34 34 38 34 34 34 38 38 38 42 38 38 38

89 95 89 100 89 104 89 108 118 108 129 97 105 97

Kennebunk Kittery

York Portsmouth Naval Shipyard (see also York County)

Portland

Cumberland

Rockport Wiscasset MI Ann Arbor Auburn

Knox Lincoln Washtenaw Bay (except Auburn Hills, see Oakland and City limits of Auburn Hills) Charlevoix

Charlevoix

1/1 – 6/30 7/1 – 9/30 10/1 – 12/31 All year All year

55 125 55 109 75

38 38 38 46 38

93 163 93 155 113

Detroit East Lansing

Wayne City limits of East Lansing (see Ingham County) Saginaw

Frankenmuth

1/1 – 5/31 6/1 – 10/15 10/16 – 12/31 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 – 9/30 10/1 – 12/31 All year 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 1/1 – 5/31 6/1 – 8/31 9/1 – 12/31 1/1 – 5/31 6/1 – 9/15 9/16 – 12/31 All year

55 69 55 55 62 55 68 60 55 69 55 59 79 59 61 60 75 60 130 165 130 55 62 55 59

34 34 34 34 34 34 38 34 34 34 34 34 34 34 34 34 34 34 46 46 46 30 30 30 34

89 103 89 89 96 89 106 94 89 103 89 93 113 93 95 94 109 94 176 211 176 85 92 85 93

Frankfort

Benzie

Gaylord Grand Rapids Grayling

Otsego Kent Crawford

Holland

Ottawa

Lansing Leland

Ingham (except East Lansing) Leelanau

Mackinac Island

Mackinac

Manistee

Manistee

Midland

Midland

Page 11

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year All year All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

MI

Mount Pleasant Muskegon Ontonagon Petoskey Pontiac/Troy/ Auburn Hills Sault Ste Marie South Haven Traverse City

Isabella Muskegon Ontonagon Emmet Oakland and City limits of Auburn Hills (see Bay County) Chippewa Van Buren Grand Traverse

60 60 65 60 93

34 30 30 38 38

94 90 95 98 131

All year All year 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 All year All year All year All year All year

60 76 60 110 60 83 68 75 56 91

34 34 42 42 42 34 34 34 42 46

94 110 102 152 102 117 102 109 98 137

Warren MN Anoka County Dakota County Duluth Minneapolis/ St. Paul

Macomb Anoka County Dakota County St. Louis Hennepin County and Fort Snelling Military Reservation and Navy Astronautics Group (Detachment BRAVO), Rosemount; and Ramsey County Olmstead Taney Jackson and Clay County

Rochester MO Branson Kansas City/ Clay County Platte County Springfield St. Louis MS Bay St. Louis

All year All year All year

72 60 85

34 34 42

106 94 127

Platte County Greene St. Louis and St. Charles Hancock

All year All year All year 1/1 – 4/30 5/1 – 9/30 10/1 – 12/31 All year 1/1 – 4/30 5/1 – 9/30 10/1 – 12/31 All year All year All year 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 1/1 – 4/30 5/1 – 9/30 10/1 – 12/31

65 59 69 65 72 65 72 60 75 60 60 60 120 55 80 55 55 64 55

34 34 46 38 38 38 38 34 34 34 34 34 46 34 34 34 30 30 30

99 89 115 103 110 103 110 94 109 94 94 94 166 89 114 89 85 94 85

Biloxi Gulfport

City limits of Biloxi (see Harrison County) Harrison (except Biloxi)

Jackson Robinsonville MT Big Sky West Yellowstone Park

Hinds Tunica Gallatin (except West Yellowstone Park) City limits of West Yellowstone Park (see Gallatin County)

NC

Atlantic Beach

City limits of Atlantic Beach

Page 12

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year All year All year 1/1 – 2/29 3/1 – 4/30 5/1 – 9/30 10/1 – 12/31 All year All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

NC

Chapel Hill Charlotte Fayetteville Greensboro Kill Devil

Orange Mecklenburg Cumberland Guilford Dare

77 71 60 63 75 55 114 75 60 74 85

38 38 34 38 38 38 38 38 34 38 42

115 109 94 101 113 93 152 113 94 112 127

New Bern Raleigh Research Triangle Park/Durham Wilmington Winston-Salem ND

Craven Wake Durham

New Hanover Forsyth

All year All year

56 64

34 38

90 102

The standard CONUS rate of $85 ($55 for lodging and $30 for M&IE) applies to all per diem localities in the state of North Dakota. Omaha Concord Douglas Merrimack All year 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 All year All year 63 58 68 58 55 89 55 71 96 38 34 34 34 38 38 38 30 42 101 92 102 92 93 127 93 101 138

NE NH

Conway

Carroll

Durham Hanover/ Sullivan County Laconia Manchester Newington

Strafford Grafton and Sullivan County

Belknap Hillsborough Rockingham County; Pease AFB, except Portsmouth

All year All year 1/1 – 5/31 6/1 – 10/31 11/1 – 12/31 All year

75 72 55 79 55 81

34 34 42 42 42 42

109 106 97 121 97 123

Portsmouth

City limits of Portsmouth (see Rockingham County) Atlantic

NJ

Atlantic City

1/1 – 4/30 5/1 – 9/30 10/1 – 12/31

89 100 89

42 42 42

131 142 131

Cape May

Cape May (except Ocean City)

1/1 – 5/31 6/1 – 11/30 12/1 – 12/31 All year

80 132 80 74

42 42 42 42

122 174 122 116

Cherry Hill/ Camden/ Moorestown Eatontown

Camden/Burlington

Monmouth County; Fort Monmouth

All year

84

38

122

Page 13

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year 1/1 – 4/30 5/1 – 8/31 9/1 – 12/31 All year 1/1 – 6/14 6/15 – 9/15 9/16 – 12/31 All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

NJ

Flemington Freehold

Hunterdon City limits of Freehold

80 70 80 70 99 80 215 80 114

34 34 34 34 42 38 38 38 38

114 104 114 104 141 118 253 118 152

Newark Ocean City

Essex, Bergen, Hudson, and Passaic City limits of Ocean City (see Cape May County)

Parsippany/ Picatinney Arsenal/ Dover Piscataway/ Belle Mead Princeton Tom’s River

Morris County

Somerset and Middlesex

All year

129

38

167

Princeton (see Mercer County) Ocean

All year 1/1 – 5/31 6/1 – 9/15 9/16 – 12/31 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

169 65 72 65 84 125 60 71 90 75 74 94 74 72 55

42 38 38 38 38 38 38 34 46 34 38 38 38 38 30

211 103 110 103 122 163 98 105 136 109 112 132 112 110 85

Trenton Union County NM Albuquerque Los Alamos Sante Fe Taos NV Incline Village/ Crystal Bay

Mercer (except Princeton) Union County Bernalillo Los Alamos Santa Fe Taos City limits of Incline Village and Crystal Bay

Las Vegas Reno

Clark County; Nellis AFB All locations in Washoe County, except Incline Village and Crystal Bay Douglas (see also South Lake Tahoe, CA) Albany The boroughs of the Bronx, Brooklyn and Queens Erie Warren

Stateline

All year

108

42

150

NY

Albany The Bronx/ Brooklyn/Queens Buffalo Glens Falls

All year All year

74 170

42 46

116 216

All year 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 All year All year 1/1 – 5/31 6/1 – 10/31 11/1 – 12/31

78 55 74 55 56 79 58 79 58

42 34 34 34 34 38 38 38 38

120 89 108 89 90 117 96 117 96

Ithaca Kingston Lake Placid

Tompkins Ulster Essex

Page 14

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

NY

Manhattan Nassau County/ Great Neck Niagara Falls

Manhattan Nassau County

198 190

46 42

244 232

Niagara

1/1 – 5/31 6/1 – 9/15 9/16 – 12/31 All year All year All year All year 1/1 – 6/14 6/15 – 10/31 11/1 – 12/31 All year All year All year All year 1/1 – 3/31 4/1 – 11/1 11/2 – 12/31 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31 All year All year

65 89 65 62 76 74 58 56 95 56 94 149 70 114 65 89 65 69 89 69 121 165

34 34 34 38 30 38 42 38 38 38 42 38 34 42 34 34 34 34 34 34 34 42

99 123 99 100 106 112 100 94 133 94 136 187 104 156 99 123 99 103 123 103 155 207

Nyack/Palisades Owego Poughkeepsie Rochester Saratoga Springs

Rockland Tioga Dutchess Monroe Saratoga

Staten Island Suffolk County Syracuse Tarrytown Waterloo/Romulus

Richmond Suffolk County Onondaga Westchester (except White Plains) Seneca

Watkins Glen

Schuyler

West Point White Plains

Orange City limits of White Plains (see Westchester County) Summit Guernsey Hamilton and Warren Cuyahoga Franklin Greene Ashtabula/Butler Ottawa

OH

Akron Cambridge Cincinnati Cleveland Columbus Fairborn Geneva/Hamilton Port Clinton/ Oak Harbor

All year All year All year All year All year All year All year 1/1 – 3/15 3/16 – 5/31 6/1 – 9/5 9/6 – 12/31 1/1 – 4/30 5/1 – 9/30 10/1 – 12/31 All year

72 60 69 86 75 66 58 62 55 80 62 55 83 55 65

38 34 46 42 38 34 34 34 34 34 34 38 38 38 38

110 94 115 128 113 100 92 96 89 114 96 93 121 93 103

Sandusky

Erie

OK

Oklahoma City

Oklahoma

Page 15

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year All year All year All year All year All year All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

OR

Ashland Beaverton Bend Clackamas Crater Lake Eugene Florence Gold Beach Lincoln City/ Newport Portland Salem Seaside

Jackson Washington Deschutes Clackamas Klamath Lane (except Florence) City limits of Florence (see Lane County) Curry Lincoln

59 64 59 66 74 64 80 58 65

42 38 38 34 38 38 34 34 34

101 102 97 100 112 102 114 92 99

Multnomah Marion Clatsop

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

77 56 59 79 59 59 75

38 34 34 34 34 38 34

115 90 93 113 93 97 109

PA

Allentown Chester/Radnor/ Essington Easton Erie

Lehigh Delaware (except Wayne)

Northampton Erie

All year 1/1 – 4/30 5/1 – 9/30 10/1 – 12/31 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31 All year 1/1 – 5/31 6/1 – 9/15 9/16 – 12/31 All year

59 55 65 55 55 75 55 61 55 125 55 84

34 30 30 30 34 34 34 42 42 42 42 42

93 85 95 85 89 109 89 103 97 167 97 126

Gettysburg

Adams

Harrisburg Hershey

Dauphin (except Hershey) City limits of Hershey (see Dauphin County)

King of Prussia/ Ft. Washington/ Bala Cynwyd Lancaster

Montgomery

Lancaster

1/1 – 5/31 6/1 – 11/30 12/1 – 12/31 All year

60 69 60 79

38 38 38 38

98 107 98 117

Malvern/ Downington/ Valley Forge Mechanicsburg Philadelphia Pittsburgh Reading

Chester

Cumberland Philadelphia Allegheny Berks

All year All year All year All year

74 118 79 75

34 46 46 38

108 164 125 113

Page 16

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

PA

Scranton Warminster

Lackawanna Bucks County; Naval Air Development Center City limits of Wayne (see also Delaware County) Block Island only Kent County; Naval Construction Battalion Center, Davisville Newport

60 75

30 42

90 117

Wayne

All year

100

42

142

RI

Block Island East Greenwich

All year All year

94 69

42 38

136 107

Newport

1/1 – 4/30 5/1 – 9/30 10/1 – 12/31 1/1 – 5/14 5/15 – 10/15 10/16 – 12/31 All year All year All year

77 111 77 69 89 69 79 65 99

42 42 42 30 30 30 42 30 42

119 153 119 99 119 99 121 95 141

North Kingstown

Washington (except Block Island)

Providence SC Aiken Charleston/ Berkeley Greenville Hilton Head

Providence Aiken Charleston and Berkeley

Greenville Beaufort

All year 1/1 – 3/14 3/15 – 9/15 9/16 – 12/31 1/1 – 4/30 5/1 – 9/15 9/16 – 12/31 All year 1/1 – 5/31 6/1 – 9/15 9/16 – 12/31 1/1 – 4/30 5/1 – 9/30 10/1 – 12/31 All year 1/1 – 4/30 5/1 – 10/31 11/1 – 12/31 All year All year All year All year

62 59 77 59 60 102 60 59 55 85 55 65 89 65 59 65 80 65 70 57 72 63

38 42 42 42 42 42 42 34 30 30 30 34 34 34 30 38 38 38 38 30 42 34

100 101 119 101 102 144 102 93 85 115 85 99 123 99 89 103 118 103 108 87 114 97

Myrtle Beach

Horry County; Myrtle Beach AFB

SD

Custer Hot Springs

Custer Fall River

Rapid City

Pennington

TN

Alcoa Gatlinburg

Blount (except Townsend) Sevier

Memphis Murfreesboro Nashville Townsend

Shelby Rutherford Davidson City limits of Townsend (see Blount County) Williamson County

Williamson County

All year

57

30

87

Page 17

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year All year All year All year All year All year All year All year All year All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

TX

Arlington Austin Bryan College Station Corpus Christi Dallas El Paso Fort Davis Fort Worth Galveston Houston

Tarrant Travis Brazos (except College Station) City limits of College Station (see Brazos) Nueces Dallas El Paso Jeff Davis City limits of Fort Worth Galveston Harris County; L. B. Johnson Space Center and Ellington AFB Bell Hidalgo Collin Bexar Cameron

77 80 58 77 59 89 78 65 94 76 72

34 38 30 34 38 46 38 30 38 42 42

111 118 88 111 97 135 116 95 132 118 114

Killeen McAllen Plano San Antonio South Padre Island UT Bullfrog

All year All year All year All year All year

59 70 57 91 70

30 34 34 42 38

89 104 91 133 108

Garfield

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

73 104 73 59 71 59 55 75 55 69

30 30 30 34 34 34 34 34 34 34

103 134 103 93 105 93 89 109 89 103

Cedar City

Iron

Moab

Grand

Ogden/Layton/ Davis Park City

Weber and Davis

Summit

1/1 – 3/31 4/1 – 12/19 12/20 – 12/31 All year All year

145 75 145 60 75

46 46 46 38 42

191 121 191 98 117

Provo Salt Lake City VA

Utah Salt Lake and Dugway Proving Ground and Tooele Army Depot

(For the cities of Alexandria, Fairfax and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, see District of Columbia) Charlottesville* Lynchburg* Manassas Prince William County (except Woodbridge) All year All year All year 66 64 62 42 38 34 108 102 96

* Denotes independent cities

Page 18

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

VA

Richmond*

Chesterfield and Henrico Counties, also Defense Supply Center

77

38

115

Roanoke* Virginia Beach* Virginia Beach (also Norfolk, Portsmouth, and Chesapeake)*

All year 1/1 – 3/31 4/1 – 10/31 11/1 – 12/31 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31 1/1 – 3/31 4/1 – 10/31 11/1 – 12/31 1/1 – 5/31 6/1 – 10/31 11/1 – 12/31 All year All year

59 55 109 55 69 89 69 59 99 59 95 110 95 69 82

34 38 38 38 34 34 34 38 38 38 46 46 46 38 38

93 93 147 93 103 123 103 97 137 97 141 156 141 107 120

Wallops Island

Accomack

Williamsburg

Williamsburg (also Hampton, Newport News, York County, Naval Weapons Station, and Yorktown)* Nelson

Wintergreen

Woodbridge VT Burlington/ St. Albans Manchester Middlebury Montpelier White River Junction

City limits of Woodbridge Chittendon and Franklin

Bennington Addison Washington Windsor

All year All year All year 1/1 – 9/14 9/15 – 10/31 11/1 – 12/31 All year All year All year 1/1 – 4/30 5/1 – 9/30 10/1 – 12/31 All year

95 78 60 55 69 55 74 61 59 64 82 64 79

42 38 30 34 34 34 38 34 38 42 42 42 34

137 116 90 89 103 89 112 95 97 106 124 106 113

WA

Anacortes Bremerton Everett Friday Harbor

Skagit and Island Kitsap Snohomish (except Lynnwood) San Juan

Lynnwood

City limits of Lynnwood (see Snohomish County) Grays Harbor

Ocean Shores

1/1 – 3/31 4/1 – 9/30 10/1 – 12/31 All year All year

55 82 55 58 65

38 38 38 38 38

93 120 93 96 103

Olympia/Tumwater Port Angeles

Thurston City limits of Port Angeles (see Clallam County) Jefferson King Clallam (except Port Angeles) Spokane

Port Townsend Seattle Sequim Spokane

All year All year All year All year

65 104 59 60

34 46 34 38

99 150 93 98

* Denotes independent cities

Page 19

Per Diem Locality: State Key City
1

Computing Maximum Rate: County and/or Defined Location
2, 3

Effective Date of Maximum Rate All year All year 1/1 – 5/31 6/1 – 10/31 11/1 – 12/31 All year All year All year All year All year 1/1 – 6/30 7/1 – 9/15 9/16 – 12/31 1/1 – 5/31 6/1 – 9/15 9/16 – 12/31 All year All year All year All year All year All year 1/1 – 5/31 6/1 – 9/30 10/1 – 12/31

Maximum Lodging Rate

M&IE Rate

Maximum Per Diem 4 Rate

WI

Brookfield Green Bay Lake Geneva

Waukesha Brown Walworth

66 59 66 85 66 60 72 61 70 59 55 77 55 55 99 55 69 82 64 65 66 79 59 88 59

38 34 38 38 38 38 42 30 30 30 34 34 34 38 38 38 34 38 34 38 34 30 42 42 42

104 93 104 123 104 98 114 91 100 89 89 111 89 93 137 93 103 120 98 103 100 109 101 130 101

Madison Milwaukee Plymouth Racine Sheboygan Sturgeon Bay

Dane Milwaukee City limits of Plymouth (see Sheboygan) Racine Sheboygan (except Plymouth) Door

Wisconsin Dells

Columbia

WV

Berkeley Springs Charleston Morgantown Shepherdstown Wheeling

Morgan Kanawha Monogalia Jefferson Ohio Park Teton

WY

Cody Jackson

1 Unless 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.” 2 Per 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).” 3 When 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. 4 Federal agencies may submit a request to GSA for review of the costs covered by per diem in a particular city or area where the standard CONUS rate applies when travel to that location is repetitive or on a continuing basis and travelers’ experiences indicate that the prescribed rate is inadequate. Other per diem localities listed in this appendix will be reviewed on an annual basis by GSA to determine whether rates are adequate. Requests for per diem rate adjustments shall be submitted by the agency headquarters office to the General Services Administration, Office of Governmentwide Policy, Attn: Travel and Transportation Management Policy Division (MTT), Washington, D.C. 20405. Agencies should designate an individual responsible for reviewing, coordinating, and submitting to GSA any requests from bureaus or subagencies. Requests for rate adjustments shall include a city designation, a description of the surrounding location involved (county or other defined area), and a recommended rate supported by a statement explaining the circumstances that cause the existing rate to be inadequate. The request also must contain an estimate of the annual number of trips to the location, the average duration of such trips, and the primary purpose of travel to the location. Agencies should submit their requests to GSA no later than May 1 in order for a city to be included in the annual review.

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 20

• Asking tax questions. Call the IRS with your tax

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You can order free publications and forms, ask tax questions, and get more 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. Free tax services. To find out what services are available, get Publication 910, Guide to Free Tax Services. It contains a list of free tax publications and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Personal computer. With your personal computer and modem, you can access the IRS on the Internet at www.irs.gov. While visiting our web site, you can select:

questions at 1–800–829–1040.

• TTY/TDD equipment. If you have access to
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• TeleTax topics. Call 1–800–829–4477 to listen to
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• A second IRS representative sometimes monitors
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• We sometimes record telephone calls to evaluate
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• Frequently Asked Tax Questions (located under
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• Forms & Pubs to download forms and publications
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• We value our customers' opinions. Throughout this
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• Fill-in Forms (located under Forms & Pubs) to enter
information while the form is displayed and then print the completed form. Walk-in. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Also, some libraries and IRS offices have:

• Tax Info For You to view Internal Revenue Bulletins
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TaxFax Service. Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you.

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1–800–829–3676 to order current and prior year forms, instructions, and publications. Eastern Area Distribution Center P.O. Box 85074 Richmond, VA 23261–5074 Page 21

CD-ROM. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:

• Current tax forms, instructions, and publications. • Prior-year tax forms, instructions, and publications. • Popular tax forms which may be filled in electronically, printed out for submission, and saved for recordkeeping.

• Internal Revenue Bulletins.

The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www.irs.gov/cdorders. The first release is available in mid-December and the final release is available in late January. IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. It is available in mid-February. You can get one free copy by calling 1-800–829–3676.

Page 22