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. November 2005)
Cat. No. 12684I

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

Per Diem Rate Tables . . . . . . . . . . . . . . . . . . . . . . . 4 Table 1. Localities Eligible for High-Cost Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2004 – September 30, 2005) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Table 2. Localities Eligible for $226 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2005) . . . . . . . . . . . . . . 7 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2004 – September 30, 2005) . . . . . . . . . . . . . . . . . . 9 Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2005) . . . . . . . . . 26 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 43

What’s New
Maximum federal per diem rates. Beginning November 20, 2005, the maximum per diem rate changes for certain locations in the following states.

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

• • • • • • • • • • • • • • • • •

California Colorado Florida Georgia Idaho Illinois Kansas Missouri New Jersey New York Ohio Pennsylvania South Carolina Tennessee Texas Virginia Wisconsin

See Table 4 for the new rates.

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), on or after October 1, 2004, and before January 1, 2007. 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 13 of Publication 535, Business Expenses, or Revenue Procedure 2005-67, 2005-42 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:

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. Tax questions. If you have a tax question, visit www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either of the addresses listed above. Ordering forms and publications. Visit www.irs.gov/ formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How To Get Tax Help in the back of this publication.

• 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. 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-6406 Washington, DC 20224 Page 2

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.

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 $199 ($46 meals and incidental expenses (M&IE)) per diem, effective October 1, 2004 through December 31, 2004, and $204 ($46 M&IE) per diem, effective January 1, 2005. For travel on or after January 1, 2005, all other localities within CONUS are eligible for $129 ($36 M&IE) per diem under the high-low method. Table 2 lists the localities that are eligible for $226 ($58 M&IE) per diem, effective October 1, 2005. For travel on or after October 1, 2005, the per diem for all other localities increases to $141 ($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, 2004; those in Table 4 are effective October 1, 2005. The standard rate for all locations within CONUS not specifically listed in Table 3 is $91 ($60 for lodging and $31 for M&IE); that for Table 4 is $99 ($60 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 2006, and you determine A’s travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2006. For A’s November trip and any others during the remainder of 2006, 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, 2007, you must use the rates in effect for 2007, 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 2007 calendar year. 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 2006 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 2006, while Employee Q’s only other travel occurs in October 2006. 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, 2006. 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, 2006. You can choose a new method for either or both employees; this choice will become effective on January 1, 2007. 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 2005 or CAUTION 2006. 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.

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Per Diem Rate Tables
Table 1. Localities Eligible for High-Cost Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2004 – September 30, 2005)1,2,3
Note: The standard (“low”) rate applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. See footnotes 4 and 5 for standard rate in effect for each period. Per Diem Locality State AZ CA Key City Phoenix, Scottsdale Monterey Napa Palm Springs San Diego San Francisco Santa Barbara Santa Monica South Lake Tahoe CO Aspen Crested Butte Silverthorne, Breckenridge Telluride Vail DC Washington, DC (also 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 George’s in Maryland) (see also Maryland and Virginia) Lewes Daytona Beach Fort Lauderdale Key West Miami Naples Palm Beach Sussex Volusia Broward 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) Cook, Lake Orleans and St. Bernard Parishes Suffolk City limits of Cambridge Barnstable Dukes Nantucket County and/or Other Defined Location Maricopa Monterey Napa Riverside San Diego San Francisco Santa Barbara City limits of Santa Monica El Dorado Pitkin City limits of Crested Butte (Gunnison County) Summit San Miguel Eagle 10/1/04 – 12/31/044 Effective Dates of $199 Rate —— 10/1 - 11/30 10/1 - 10/31 —— 10/1 - 12/31 10/1 - 12/31 10/1 - 12/31 10/1 - 12/31 12/1 - 12/31 10/1 - 12/31 12/1 - 12/31 10/1 - 12/31 12/1 - 12/31 10/1 - 12/31 10/1 - 12/31 1/1/05 – 9/30/055 Effective Dates of $204 Rate 1/1 - 5/31 2/1 - 11/30 5/1 - 10/31 1/1 - 5/31 All year All year All year All year 1/1 - 8/31 12/1 - 12/31 All year 1/1 - 3/31 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 9/30 12/1 - 12/31 All year All year

DE FL

—— —— 10/1 - 12/31 10/1 - 12/31 10/1 - 12/31 —— 10/1 - 12/31

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

IL LA MA

Chicago New Orleans Boston Cambridge Hyannis Martha’s Vineyard Nantucket

10/1 - 12/31 10/1 - 12/31 10/1 - 12/31 10/1 - 12/31 —— —— 10/1 - 12/31

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Table 1. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality State Key City MD Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City MI Mackinac Island Traverse City NC NJ Kill Devil Atlantic City Cape May Ocean City Princeton, Trenton Toms River NM NV NY Santa Fe Las Vegas Brooklyn, The Bronx, Queens, Staten Island Carle Place, Garden City, Glen Cove, Great Neck, Plainview, Rockville Centre, Syosset, Uniondale, Woodbury Lake Placid Manhattan Riverhead, Ronkonkoma, Melville Tarrytown White Plains PA Hershey Philadelphia RI Jamestown, Middletown, Newport Providence SC Hilton Head Myrtle Beach UT VA Park City Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Virginia Beach WA Seattle Cities of Virginia Beach, Norfolk, Portsmouth, Chesapeake, and Suffolk King Baltimore Dorchester, Talbot Worcester Mackinac Grand Traverse Dare Atlantic Cape May (except Ocean City) City limits of Ocean City Mercer Ocean Santa Fe Clark Richmond; the boroughs of Brooklyn, The Bronx, and Queens Nassau 10/1 - 10/31 10/1 - 10/31 —— 10/1 - 10/31 10/1 - 12/31 —— —— 10/1 - 12/31 10/1 - 12/31 10/1 - 12/31 All year All year 7/1 - 8/31 County and/or Other Defined Location 10/1/04 – 12/31/044 Effective Dates of $199 Rate 10/1 - 12/31 10/1 - 12/31 —— —— 10/1 - 12/31 7/1 - 8/31 4/1 - 10/31 5/1 - 10/31 6/1 - 8/31 6/1 - 10/31 All year 1/1/05 – 9/30/055 Effective Dates of $204 Rate All year All year 6/1 - 8/31 7/1 - 8/31

Essex The borough of Manhattan Suffolk Westchester (except White Plains) City limits of White Plains City limits of Hershey Philadelphia Newport Providence Beaufort Horry Summit

—— 10/1 - 12/31 10/1 - 12/31 10/1 - 12/31 10/1 - 12/31 —— 10/1 - 12/31 10/1 - 10/31 10/1 - 12/31 10/1 - 10/31 —— 12/1 - 12/31 10/1 - 12/31

7/1 - 8/31 All year All year All year All year 5/1 - 8/31 All year 5/1 - 10/31 All year 4/1 - 10/31

1/1 - 3/31 12/1 - 12/31 All year

—— 10/1 - 10/31

6/1 - 8/31 5/1 - 10/31

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1 Transition rule. A payor who uses the high-low substantiation method 2 Revenue Procedure 2004-60 in Internal Revenue Bulletin No. 2004-42 and in Table 1 for an employee during the first 9 months of calendar year 2005 Revenue Procedure 2005-10 in Internal Revenue Bulletin No. 2005-03. must continue to use the high-low substantiation method for the remainder 3 Shaded areas indicate that the city does not qualify as a high-cost locality. of calendar year 2005 for that employee. For travel on or after October 1, 2005, and before January 1, 2006, the payor may continue to use the rates 4 The standard (“low”) rate of $127 ($91 for lodging and $36 for M&IE) and high-cost localities published in Table 1 or the updated rates and highcost localities published in Table 2, as long as those rates and localities are applies, when appropriate, from 10/1/04 through 12/31/04. used consistently during this period for all employees reimbursed under this 5 The standard (“low”) rate of $129 ($93 for lodging and $36 for M&IE) method. See Transition Rules under How To Use Per Diem Rate Tables for an example. applies, when appropriate, beginning 1/1/05.

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Table 2. Localities Eligible for $226 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2005)1,2
Note: The standard (“low”) rate of $141 ($96 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 Napa San Diego San Francisco Santa Monica 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, Fairfax, and Loudoun, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Key West Miami Naples Palm Beach Monroe Miami-Dade Collier Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Garden, Palm Beach Shores, Singer Island, and West Palm Beach) Cook, Lake Orleans, St. Bernard, Jefferson, and Plaquemines Parishes Suffolk; City of Cambridge Dukes Nantucket County and/or Other Defined Location Maricopa Napa San Diego San Francisco City limits of Santa Monica Pitkin Gunnison Summit Routt San Miguel Eagle Effective Date of $226 Rate 1/1 - 3/31 All year All year All year All year 12/1 - 3/31 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 - 4/30 10/1 - 12/31 1/1 - 3/31 12/1 - 12/31 All year

FL

All year 1/1 - 4/30 2/1 - 3/31 2/1 - 3/31

IL LA MA

Chicago New Orleans Boston, Cambridge Martha’s Vineyard Nantucket

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

MD

Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City Baltimore; Baltimore City Dorchester, Talbot Worcester

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

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Table 2. (Effective October 1, 2005) (Continued)
Per Diem Locality State ME NH NJ NY Key City Bar Harbor Conway Cape May, Ocean City County and/or Other Defined Location Hancock Carroll Cape May Effective Date of $226 Rate 7/1 - 8/31 7/1 - 8/31 7/1 - 8/31 All year 7/1 - 8/31 All year All year

Floral Park, Garden City, Glen Cove, Great Nassau Neck, Roslyn Lake Placid Manhattan Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle, Yonkers Essex Boroughs of Manhattan, Brooklyn, Queens, the Bronx, and Staten Island Suffolk

Saratoga, Schenectady Westchester Philadelphia Newport Providence Summit King

7/1 - 8/31 All year All year 5/1 - 10/31 All year 1/1 - 3/31 12/1 - 12/31 All year

PA RI

Philadelphia Jamestown, Middletown, Newport Providence

UT WA

Park City Seattle

1 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 2006 must continue to use the high-low substantiation method for the remainder of calendar year 2006 for that employee. For travel on or after October 1, 2006, and before January 1, 2007, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and

high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2005-67, 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 2005-67 in Internal Revenue Bulletin No. 2005-42.

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Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2004 – September 30, 2005)1
Note: The standard rate of $91 ($60 for lodging and $31 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 $ 77 60 76 94 60 65 65 64 66 71 60 73 60 60 85 60 68 87 68 121 75 103 104 105 76 63 99 M&IE Rate $43 39 39 39 39 39 43 35 35 39 39 39 39 47 47 47 47 47 47 47 47 47 31 43 43 39 47 Maximum Per Diem Rate $120 99 115 133 99 104 108 99 101 110 99 112 99 107 132 107 115 134 115 168 122 150 135 148 119 102 146

State AL

Key City2 Birmingham Gulf Shores

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

Effective Dates All year 1/1 - 2/28 3/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 Before 5/6/05 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 After 5/5/05 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year 1/1 - 4/30 5/1 - 12/31 All year All year

Huntsville Montgomery Tuscaloosa AR Hot Springs Little Rock AZ Flagstaff, Kayenta

Madison, Limestone Montgomery Tuscaloosa Garland Pulaski All points in Coconino County not covered under Grand Canyon per diem area; Navajo All points in the Grand Canyon National Park and Kaibab National Forest within Coconino County

Grand Canyon

Phoenix, Scottsdale

Maricopa

Sedona Tucson Yuma CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Bakersfield, Delano Barstow, Ontario, Victorville

All points in Coconino County not covered under Flagstaff and Grand Canyon; Yavapai Pima Yuma Contra Costa

Kern; Naval Weapons Center and Ordnance Test Station, China Lake San Bernardino

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

67 82 104 64 69 71 70 100 71

43 43 47 31 35 47 35 51 47

110 125 151 95 104 118 105 151 118

Benicia, Dixon, Fairfield, Solano Vacaville, Vallejo Brawley, Calexico, El Centro, Imperial Clearlake Death Valley Fresno Los Angeles Mammoth Lakes Imperial Lake Inyo Fresno Los Angeles, Orange, Ventura; Edwards AFB (see Santa Monica) Mono

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Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $107 78 106 132 106 115 143 115 76 100 140 86 104 65 76 91 129 126 103 95 143 74 100 74 151 104 136 113 136 77 111 97 87 66 97 81 194 138 194 69 112 87 73 104 73 M&IE Rate $47 39 47 47 47 47 47 47 43 43 47 47 47 43 35 47 51 51 43 47 43 47 47 47 43 47 47 47 47 31 51 47 47 43 35 47 47 47 47 31 47 47 43 43 43 Maximum Per Diem Rate $154 117 153 179 153 162 190 162 119 143 187 133 151 108 111 138 180 177 146 142 186 121 147 121 194 151 183 160 183 108 162 144 134 109 132 128 241 185 241 100 159 134 116 147 116

State CA

Key City2 Mill Valley, San Rafael, Novato Modesto Monterey

County and/or Other Defined Location3,4 Marin Stanislaus Monterey

Effective Dates All year All year 1/1 - 1/31 2/1 - 11/30 12/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 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 All year 1/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 Before 12/27/04 After 12/26/04 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31

Napa

Napa

Oakhurst Oakland Palm Springs

Madera Alameda Riverside

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

Mendocino Shasta Sacramento San Diego San Francisco San Luis Obispo San Mateo Santa Barbara 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 Yosemite National Park CO Aspen

San Joaquin Santa Clara Placer Nevada Tulare, Kings Yolo Mariposa Pitkin

Aurora Boulder, Broomfield Colorado Springs

Arapahoe Boulder, Broomfield El Paso

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Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 65 146 107 98 146 112 M&IE Rate $35 47 47 47 47 47 Maximum Per Diem Rate $100 193 154 145 193 159

State CO

Key City2 Cortez Crested Butte

County and/or Other Defined Location3,4 Montezuma City limits of Crested Butte (Gunnison County)

Effective Dates All year 1/1 - 3/31 4/1 - 9/30 10/1 - 11/30 12/1 - 12/31 All year

Denver

Denver, Adams, Jefferson, and Arapahoe Counties, that portion of Westminster located in Jefferson County, and Lone Tree in Douglas County La Plata

Durango

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

77 99 77 74 61 78 61 66 67 86 67 61 76 61 60 74 60 60 66 60 154 121 154 105 196 122 81 196 249 132 249 89 77 94 95 96 80 99 80 68 78

43 43 43 39 35 35 35 35 39 39 39 35 35 35 39 39 39 39 39 39 43 43 43 43 47 47 47 47 47 47 47 43 35 43 43 39 39 39 39 35 35

120 142 120 113 96 113 96 101 106 125 106 96 111 96 99 113 99 99 105 99 197 164 197 148 243 169 128 243 296 179 296 132 112 137 138 135 119 138 119 103 113

Fort Collins Glenwood Springs

Larimer (except Loveland) Garfield

Grand Junction Gunnison

Mesa Gunnison (except Crested Butte)

Loveland

City limits of Loveland

Montrose

Montrose

Pueblo

Pueblo

Silverthorne, Breckenridge Steamboat Springs Telluride

Summit

Routt San Miguel

Vail

Eagle

CT

Bridgeport, Danbury

Fairfield

Cromwell, Old Saybrook Middlesex Hartford Lakeville, Salisbury New Haven New London, Groton Hartford Litchfield New Haven New London

Putnam, Danielson Storrs, Mansfield

Windham Tolland

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Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $153 M&IE Rate $51 Maximum Per Diem Rate $204

State DC

Key City2 Washington, DC (also 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 George’s in Maryland) (see also Maryland and Virginia) Dover

County and/or Other Defined Location3,4

Effective Dates All year

DE

Kent

1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year Before 12/27/04 After 12/26/04 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year

71 81 71 71 91 124 71 108 67 64 83 93 79 134 79 82 104 82 137 86 117 61 93 61 70 86 70 70 105 70 71 71 101 71 78

39 39 39 43 43 43 43 39 43 35 39 39 43 43 43 31 31 31 47 47 47 47 47 47 43 43 43 43 43 43 39 43 43 43 39

110 120 110 114 134 167 114 147 110 99 122 132 122 177 122 113 135 113 184 133 164 108 140 108 113 129 113 113 148 113 110 114 144 114 117

Lewes

Sussex

Wilmington FL Altamonte Springs Bradenton Cocoa Beach Daytona Beach

New Castle Seminole Manatee Brevard Volusia

De Funiak Springs

Walton

Fort Lauderdale

Broward

Fort Myers

Lee

Fort Pierce

St. Lucie

Fort Walton Beach

Okaloosa

Gainesville Gulf Breeze

Alachua Santa Rosa

Jacksonville, Mayport Naval Station, Fernadina Beach Key West

City of Jacksonville; Duval and Nassau Counties

Monroe

1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year All year All year

135 184 135 69 66 67

47 47 47 39 39 35

182 231 182 108 105 102

Kissimmee Lakeland Leesburg

Osceola Polk Lake

Page 12

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $138 99 138 127 79 69 98 132 142 97 128 68 89 68 67 73 95 68 86 110 86 63 79 60 79 60 73 93 69 91 69 72 113 65 68 67 77 100 77 103 66 70 M&IE Rate $47 47 47 43 43 35 47 47 47 47 47 43 43 43 35 35 39 39 43 43 43 35 43 43 43 43 39 43 35 35 35 39 43 39 39 43 31 31 31 43 31 35 Maximum Per Diem Rate $185 146 185 170 122 104 145 179 189 144 175 111 132 111 102 108 134 107 129 153 129 98 122 103 122 103 112 136 104 126 104 111 156 104 107 110 108 131 108 146 97 105

State FL

Key City2 Miami

County and/or Other Defined Location3,4 Miami-Dade

Effective Dates 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 Before 5/6/05 After 5/5/05 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 4/30 5/1 - 12/31 All year All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 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

Naples Ocala Orlando Palm Beach

Collier 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 Sarasota

Escambia Charlotte Sarasota

Sebring St. Augustine Stuart

Highlands St. Johns Martin

Tallahassee Tampa, St. Petersburg Vero Beach

Leon Pinellas, Hillsborough Indian River

GA

Athens Atlanta, Stone Mountain, Smyrna Columbus Conyers Duluth, Norcross, Lawrenceville Jekyll Island

Clarke Fulton, DeKalb, Cobb Muscogee Rockdale Gwinnett Glynn

Savannah IA Cedar Rapids Des Moines

Chatham Linn Polk

Page 13

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 70 78 114 78 67 63 76 63 100 67 149 64 83 65 71 73 64 66 87 75 76 67 77 69 63 98 67 87 75 81 70 66 119 153 109 133 119 64 62 82 127 161 127 M&IE Rate $43 39 39 39 43 43 43 43 43 35 51 35 43 35 31 31 31 35 47 35 39 43 39 39 31 43 43 43 35 43 43 39 47 47 47 47 47 43 43 43 51 51 51 Maximum Per Diem Rate $113 117 153 117 110 106 119 106 143 102 200 99 126 100 102 104 95 101 134 110 115 110 116 108 94 141 110 130 110 124 113 105 166 200 156 180 166 107 105 125 178 212 178

State ID

Key City2 Boise Coeur d’Alene

County and/or Other Defined Location3,4 Ada Kootenai

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

Ketchum McCall

Blaine (except Sun Valley) Valley

Sun Valley IL Aurora Chicago Elgin Oakbrook Terrace Rockford Springfield IN Bloomington Brownsburg, Plainfield Fort Wayne Indianapolis, Carmel Lafayette Michigan City Nashville South Bend Valparaiso, Burlington Beach KS Fort Riley, Manhattan Kansas City, Overland Park Wichita KY Covington, Hebron, Florence, Newport Lexington Louisville LA Baton Rouge Lake Charles New Orleans

City limits of Sun Valley Kane (except Elgin) Cook, Lake City limits of Elgin Du Page Winnebago Sangamon Monroe Hendricks Allen Marion, Hamilton; Ft. Benjamin Harrison Tippecanoe La Porte Brown St. Joseph Porter Geary, Riley, Pottawatomie Wyandotte, Johnson Sedgwick Kenton, Boone, Campbell Fayette Jefferson East Baton Rouge Parish Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes

Shreveport St. Francisville MA Andover Boston

Caddo and Bossier Parishes West Feliciana Parish Essex Suffolk

Page 14

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 94 127 161 127 66 117 66 87 127 87 105 134 199 105 121 199 121 86 78 93 78 86 112 86 87 107 87 87 83 77 87 153 75 93 114 93 133 86 152 86 100 75 62 67 76 M&IE Rate $39 51 51 51 39 39 39 43 43 43 47 47 47 47 47 47 47 39 39 39 39 43 43 43 39 39 39 43 39 35 39 51 43 47 47 47 47 47 47 47 47 35 31 31 39 Maximum Per Diem Rate $133 178 212 178 105 156 105 130 170 130 152 181 246 152 168 246 168 125 117 132 117 129 155 129 126 146 126 130 122 112 126 204 118 140 161 140 180 133 199 133 147 110 93 98 115

State MA

Key City2 Burlington, Woburn Cambridge

County and/or Other Defined Location3,4 Middlesex City limits of Cambridge

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

Falmouth

City limits of Falmouth

Hyannis

Barnstable

Martha’s Vineyard

Dukes

Nantucket

Nantucket

New Bedford Northampton

City limits of New Bedford Hampshire

Pittsfield

Berkshire

Plymouth

Plymouth

Quincy Springfield Taunton Worcester MD Counties of Montgomery and Prince George’s Aberdeen, Bel Air, Belcamp, Edgewood Annapolis

Norfolk Hampden Bristol (except New Bedford) Worcester

Harford Anne Arundel

All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year After 5/5/05 All year All year

Baltimore

Baltimore

Cambridge, St. Michaels Dorchester, Talbot

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

Howard Frederick Washington Charles St. Mary’s, Calvert

Page 15

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 71 108 191 98 71 116 82 118 82 72 98 72 83 80 65 64 82 64 107 74 70 69 111 81 111 76 111 70 79 61 69 106 69 116 69 74 86 74 67 90 67 71 70 94 70 82 M&IE Rate $47 47 47 47 47 43 43 43 43 43 43 43 47 43 35 43 43 43 51 43 31 35 35 35 35 35 35 39 39 31 39 39 39 47 39 39 39 39 35 35 35 35 43 43 43 43 Maximum Per Diem Rate $118 155 238 145 118 159 125 161 125 115 141 115 130 123 100 107 125 107 158 117 101 104 146 116 146 111 146 109 118 92 108 145 108 163 108 113 125 113 102 125 102 106 113 137 113 125

State MD

Key City2 Ocean City

County and/or Other Defined Location3,4 Worcester

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

ME

Bar Harbor Kennebunk, Kittery/ Sanford Portland

Hancock York

Cumberland, Sagadahoc, Lincoln

Rockport MI Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix

Knox Washtenaw Berrien Charlevoix

Detroit East Lansing, Lansing Flint Frankenmuth Frankfort

Wayne Ingham, Eaton Genesee Saginaw Benzie

Grand Rapids Holland Kalamazoo, Battle Creek Leland

Kent Ottawa Kalamazoo, Calhoun Leelanau

Mackinac Island Midland Mount Pleasant

Mackinac Midland Isabella

Muskegon

Muskegon

Ontonagon, Baraga, Houghton Petoskey

Ontonagon, Baraga, Houghton Emmet

Pontiac, Auburn Hills

Oakland

Page 16

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 60 72 60 63 91 63 78 127 78 74 64 68 92 68 77 105 68 61 98 74 99 74 61 98 67 68 65 68 65 78 63 60 77 60 60 83 60 67 60 89 67 81 60 82 113 75 60 105 76 M&IE Rate $39 39 39 39 39 39 47 47 47 39 39 43 43 43 39 51 39 35 47 35 35 35 35 51 35 35 43 35 31 47 31 31 31 31 35 35 35 39 39 39 39 31 35 35 35 35 35 43 43 Maximum Per Diem Rate $ 99 111 99 102 130 102 125 174 125 113 103 111 135 111 116 156 107 96 145 109 134 109 96 149 102 103 108 103 96 125 94 91 108 91 95 118 95 106 99 128 106 112 95 117 148 110 95 148 119

State MI

Key City2 Sault Ste. Marie

County and/or Other Defined Location3,4 Chippewa

Effective Dates 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 - 6/30 7/1 - 8/31 9/1 - 12/31 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 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year Before 5/6/05 After 5/5/05 All year All year All year All year 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 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year All year

South Haven

Van Buren

Traverse City

Grand Traverse

Warren MN Coon Rapids, Ramsey Duluth

Macomb Anoka St. Louis

Eagan, Burnsville Minneapolis, St. Paul Rochester MO Jefferson City Kansas City Osage Beach

Dakota Hennepin, Ramsey Olmsted Cole Jackson, Clay, Cass, Platte Camden, Miller

Springfield St. Louis

Greene St. Louis, St. Charles

St. Robert, Fort Leonard Pulaski Wood MS Biloxi, Gulfport Robinsonville Starkville MT Big Sky Butte Missoula Harrison Tunica Oktibbeha Gallatin (except West Yellowstone) Silver Bow Missoula

Polson, Kalispell

Lake, Flathead

West Yellowstone

City limits of West Yellowstone

NC

Asheville Atlantic Beach

Buncombe Carteret

Chapel Hill Charlotte

Orange Mecklenburg

Page 17

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 64 74 84 62 67 124 67 60 68 60 68 74 62 72 62 M&IE Rate $35 47 43 35 43 43 43 31 31 31 39 43 31 39 43 Maximum Per Diem Rate $ 99 121 127 97 110 167 110 91 99 91 107 117 93 111 105

State NC

Key City2 Cherokee Durham Greensboro Greenville Kill Devil

County and/or Other Defined Location3,4 Swain Durham Guilford Pitt Dare

Effective Dates All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year After 5/5/05 All year All year

Moorehead City

Carteret

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

Craven Wake Brunswick, Columbus New Hanover Forsyth

The standard CONUS rate of $91 ($60 for lodging and $31 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 All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year Before 5/6/05 After 5/5/05 68 67 93 67 100 81 108 81 78 102 78 97 86 81 112 81 100 123 100 82 131 82 78 91 115 91 120 98 61 83 104 43 39 39 39 43 35 35 35 39 39 39 39 39 43 43 43 47 47 47 47 47 47 47 43 43 43 35 39 35 47 47 111 106 132 106 143 116 143 116 117 141 117 136 125 124 155 124 147 170 147 129 178 129 125 134 158 134 155 137 96 130 151

Conway Durham

Carroll Strafford

Laconia

Belknap

Lebanon, Lincoln, Sunapee Manchester Portsmouth

Grafton, Sullivan Hillsborough Rockingham

NJ

Atlantic City

Atlantic

Cape May

Cape May (except Ocean City)

Cherry Hill, Moorestown Eatontown, Freehold

Camden, Burlington Monmouth

Edison Flemington Millville Newark

Middlesex (except Piscataway) Hunterdon Cumberland Bergen, Essex, Hudson, and Passaic

Page 18

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 91 166 91 112 105 126 105 84 123 84 68 61 67 94 134 94 89 111 89 122 106 122 94 80 92 76 81 141 M&IE Rate $43 43 43 43 43 47 43 43 43 43 43 39 39 47 47 47 43 43 43 43 43 43 31 47 47 31 43 47 Maximum Per Diem Rate $134 209 134 155 148 173 148 127 166 127 111 100 106 141 181 141 132 154 132 165 149 165 125 127 139 107 124 188

State NJ

Key City2 Ocean City

County and/or Other Defined Location3,4 City limits of Ocean City (Cape May County)

Effective Dates 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year Before 5/6/05 After 5/5/05 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year After 5/5/05 All year All year

Parsippany Piscataway, Belle Mead Princeton, Trenton Springfield, Cranford Toms River

Morris Somerset; city limits of Piscataway Mercer Union Ocean

NM

Albuquerque Los Alamos, Espanola Santa Fe

Bernalillo Los Alamos, Rio Arriba Santa Fe

NV

Incline Village, Crystal Bay Las Vegas

City limits of Incline Village and Crystal Bay

Clark

Reno, Sparks Stateline NY Albany Binghamton Buffalo Carle Place, Garden City, Glen Cove, Plainview, Rockville Centre, Syosset, Uniondale, Woodbury Glens Falls

Washoe Douglas Albany Broome Erie Nassau

Warren

1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Before 1/10/05 After 1/9/05 All year All year 1/1 - 2/28 3/1 - 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 - 4/30 5/1 - 9/30 10/1 - 12/31

69 103 69 141 159 100 73 100 81 135 100 177 200 177 208 60 85 60

39 39 39 47 47 39 43 43 43 43 43 51 51 51 51 39 39 39

108 142 108 188 206 139 116 143 124 178 143 228 251 228 259 99 124 99

Great Neck Ithaca Kingston Lake Placid

Nassau Tompkins Ulster Essex

Manhattan

Richmond County; the boroughs of Manhattan, Brooklyn, The Bronx, and Queens

Niagara Falls

Niagara

Page 19

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $100 80 100 126 77 81 118 81 76 121 72 67 86 67 88 94 131 68 60 77 60 69 87 99 95 75 67 70 62 73 60 93 60 63 60 94 60 65 71 66 64 68 100 68 73 M&IE Rate $43 35 43 43 47 43 43 43 39 47 31 35 35 35 39 39 47 43 35 35 35 31 51 47 43 35 39 39 35 31 39 39 39 31 43 43 43 35 31 43 31 47 47 47 43 Maximum Per Diem Rate $143 115 143 169 124 124 161 124 115 168 103 102 121 102 127 133 178 111 95 112 95 100 138 146 138 110 106 109 97 104 99 132 99 94 103 137 103 100 102 109 95 115 147 115 116

State NY

Key City2 Nyack, Palisades Owego Poughkeepsie Riverhead, Ronkonkoma, Melville Rochester Saratoga Springs, Schenectady Syracuse Tarrytown Troy Waterloo, Romulus

County and/or Other Defined Location3,4 Rockland Tioga Dutchess Suffolk Monroe Saratoga, Schenectady

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 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 Before 5/6/05 After 5/5/05 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 5/5/05 All year All year All year All year All year All year All year After 5/5/05 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 After 5/5/05 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year After 5/5/05 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year

Onondaga Westchester (except White Plains) Rensselaer Seneca

West Point White Plains OH Akron Bellevue

Orange City limits of White Plains Summit Huron

Canton Cincinnati Cleveland Columbus Dayton, Fairborn Geneva Hamilton Lancaster Mentor Port Clinton

Stark Hamilton, Clermont Cuyahoga Franklin Greene, Darke, and Montgomery Ashtabula Butler, Warren Fairfield Lake Ottawa

Rittman Sandusky

Wayne, Medina Erie

Toledo Youngstown OK Oklahoma City Tulsa OR Ashland

Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, and Rogers Jackson

Beaverton

Washington

Page 20

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 66 80 66 67 60 67 60 71 82 99 82 67 84 70 93 71 88 71 73 65 75 78 75 68 94 68 81 99 150 99 106 82 103 78 116 85 85 70 76 100 94 154 94 109 128 138 128 M&IE Rate $43 43 43 39 35 35 35 43 39 39 39 35 39 39 43 39 39 39 35 31 39 39 35 39 39 39 47 43 43 43 47 43 43 35 51 47 43 35 31 43 47 47 47 31 47 47 47 Maximum Per Diem Rate $109 123 109 106 95 102 95 114 121 138 121 102 123 109 136 110 127 110 108 96 114 117 110 107 133 107 128 142 193 142 153 125 146 113 167 132 128 105 107 143 141 201 141 140 175 185 175

State OR

Key City2 Bend

County and/or Other Defined Location3,4 Deschutes

Effective Dates 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 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year After 5/5/05 Before 5/6/05 After 5/5/05 All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 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 All year All year

Clackamas Crater Lake

Clackamas Klamath

Eugene Florence

Lane (except Florence) City limits of Florence

Gold Beach Lincoln City Portland Seaside

Curry Lincoln Multnomah Clatsop

PA

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

Lehigh, Northampton Franklin Delaware Erie Adams

Harrisburg Hershey

Dauphin (except Hershey) City limits of Hershey

King of Prussia, Fort Montgomery, Bucks Washington, Warminster Lancaster Malvern, Frazer, Exton Mechanicsburg Philadelphia Pittsburgh Reading Scranton State College RI East Greenwich Lancaster Chester Cumberland Philadelphia Allegheny Berks Lackawanna Centre

Kent; Naval Construction Battalion Center, Davisville All year 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

Jamestown, Middletown, Newport Newport North Kingstown Providence Washington Providence

Page 21

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 98 67 66 77 122 77 63 97 116 78 63 60 92 60 70 60 93 60 60 84 60 66 88 79 65 80 94 66 96 85 65 76 88 96 70 84 114 84 111 99 62 81 68 71 71 M&IE Rate $43 35 43 47 47 47 47 47 47 47 47 35 35 35 35 35 35 35 31 31 31 35 31 43 31 43 47 35 43 43 39 43 51 51 35 47 47 47 39 47 35 35 39 39 31 Maximum Per Diem Rate $141 102 109 124 169 124 110 144 163 125 110 95 127 95 105 95 128 95 91 115 91 101 119 122 96 123 141 101 139 128 104 119 139 147 105 131 161 131 150 146 97 116 107 110 102

State SC

Key City2 Charleston Columbia Greenville Hilton Head

County and/or Other Defined Location3,4 Charleston, Berkeley, Dorchester Richland Greenville Beaufort

Effective Dates All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 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 All year All year All year All year All year All year All year All year All year All year All year Before 12/27/04 After 12/26/04 All year 1/1 - 1/31 2/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year

Myrtle Beach

Horry

SD

Custer

Custer

Hot Springs Rapid City

Fall River Pennington

Sturgis, Spearfish

Meade, Butte, Lawrence

TN

Brentwood, Franklin Chattanooga Gatlinburg, Townsend Knoxville Memphis Nashville

Williamson Hamilton Sevier, Blount Knox Shelby Davidson Potter Tarrant Travis Brazos Nueces City limits of Dallas; Dallas County El Paso Galveston

TX

Amarillo Arlington, Fort Worth Austin College Station Corpus Christi Dallas El Paso Galveston

Grapevine Houston Killeen Laredo McAllen Plano Round Rock

City limits of Grapevine Montgomery, Fort Bend, and Harris; L.B. Johnson Space Center Bell Webb Hidalgo Collin Williamson

Page 22

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 93 86 106 86 72 64 150 73 150 65 79 153 M&IE Rate $47 39 39 39 35 35 47 47 47 43 39 51 Maximum Per Diem Rate $140 125 145 125 107 99 197 120 197 108 118 204

State TX

Key City2 San Antonio South Padre Island

County and/or Other Defined Location3,4 Bexar Cameron

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

Waco UT Bullfrog Park City

McLennan San Juan Summit

Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Charlottesville Fredericksburg Lynchburg Manassas Petersburg Richmond Roanoke Shenandoah

Utah Salt Lake, Tooele

City of Charlottesville; Albemarle County City of Fredericksburg; Spotsylvania and Stafford Counties Campbell City of Manassas City of Petersburg City of Richmond; Chesterfield, Goochland, and Henrico Counties City limits of Roanoke Page

All year All year All year All year All year All year All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 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 - 3/31 4/1 - 8/31 9/1 - 12/31 Before 5/6/05 After 5/5/05 All year All year 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year

65 61 65 70 63 74 68 60 84 60 67 101 133 67 71 93 71 73 79 101 79 76 87 70 91 115 90 115 69 85 69 104

47 31 43 39 35 43 39 31 31 31 43 43 43 43 39 39 39 31 43 43 43 47 47 39 39 47 47 47 35 35 35 31

112 92 108 109 98 117 107 91 115 91 110 144 176 110 110 132 110 104 122 144 122 123 134 109 130 162 137 162 104 120 104 135

Virginia Beach

Cities of Virginia Beach, Norfolk, Portsmouth, Chesapeake, and Suffolk

Wallops Island

Accomack

Warrenton Williamsburg

Fauquier Cities of Williamsburg, Poquoson, Hampton, and Newport News; York and James City Counties Nelson Prince William Chittenden, Franklin Bennington

Wintergreen Woodbridge VT Burlington, St. Albans Manchester

Montpelier

Washington

Stowe

Lamoille

Page 23

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $116 84 104 116 67 66 64 74 94 74 79 80 104 80 71 66 86 66 64 110 127 110 113 128 113 67 79 93 75 67 76 102 76 75 99 77 70 66 91 66 65 61 84 61 65 77 65 M&IE Rate $35 35 35 35 43 39 43 47 47 47 39 43 43 43 43 43 43 43 39 51 51 51 51 51 51 43 35 31 43 39 43 43 43 43 47 35 35 39 39 39 43 39 43 35 39 39 39 Maximum Per Diem Rate $151 119 139 151 110 105 107 121 141 121 118 123 147 123 114 109 129 109 103 161 178 161 164 179 164 110 114 124 118 106 119 145 119 118 146 112 105 105 130 105 108 100 127 96 104 116 104

State VT

Key City2 White River Junction

County and/or Other Defined Location3,4 Windsor

Effective Dates 1/1 - 2/28 3/1 - 5/31 6/1 - 11/30 12/1 - 12/31 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 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year Before 5/6/05 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 After 5/5/05 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 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 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31

WA

Anacortes, Camano Island, Coupeville Bremerton Everett Friday Harbor

San Juan (except Friday Harbor), Skagit, Island Kitsap Snohomish (except Lynnwood) City limits of Friday Harbor

Lynnwood Ocean Shores

City limits of Lynnwood Grays Harbor

Olympia, Tumwater Port Angeles

Thurston City limits of Port Angeles

Port Townsend Seattle

Jefferson King

Spokane Tacoma Vancouver WI Brookfield Green Bay Lake Geneva

Spokane Pierce Clark, Cowlitz, Skamania Waukesha Brown Walworth

Madison Milwaukee Racine Sheboygan Sturgeon Bay

Dane Milwaukee Racine Sheboygan Door

Wisconsin Dells WV Berkeley Springs Charleston Martinsburg, Hedgesville Morgantown

Columbia Morgan Kanawha Berkeley Monongalia

Page 24

Table 3. (Effective October 1, 2004 – September 30, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 67 60 91 60 74 113 74 60 78 60 M&IE Rate $39 39 35 35 35 47 47 47 31 31 31 Maximum Per Diem Rate $114 106 95 126 95 121 160 121 91 109 91

State WV

Key City2 Shepherdstown Wheeling

County and/or Other Defined Location3,4 Jefferson Ohio Park

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

WY

Cody

Jackson

Teton

Pinedale

Sublette

1Transition rule. In lieu of the updated GSA rates in Table 4, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2005 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2005. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2005, through December 31, 2005. 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 25

Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2005)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 $ 72 80 93 80 66 76 71 68 61 74 61 127 109 84 94 110 94 88 75 88 67 101 M&IE Rate $44 39 39 39 44 49 54 44 54 54 54 59 59 59 64 64 64 49 49 49 39 49 Maximum Per Diem Rate $116 119 132 119 110 125 125 112 115 128 115 186 168 143 158 174 158 137 124 137 106 150

State AL

Key City2 Birmingham Gulf Shores

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

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

Huntsville AR Hot Springs Little Rock AZ

Madison, Limestone Garland Pulaski

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

Phoenix, Scottsdale

Maricopa

Sedona

City of Sedona that falls within Yavapai and Coconino Counties Pima

Tucson

Yuma CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Bakersfield, Delano Barstow, Ontario, Victorville

Yuma Contra Costa

Kern; Naval Weapons Center and Ordnance Test Station, China Lake San Bernardino

All year All year All year All year After 11/19/05 All year All year All year All year 1/1 - 1/31 2/1 - 11/30 12/1 - 12/31

62 76 80 68 67 61 70 72 96 106 79 106

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

106 135 124 107 106 105 119 126 160 160 133 160

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

Page 26

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 97 M&IE Rate $54 Maximum Per Diem Rate $151

State CA

Key City2 Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Modesto Monterey Napa Oakhurst Oakland Palm Springs

County and/or Other Defined Location3,4 Marin

Effective Dates All year

Stanislaus Monterey Napa Madera Alameda Riverside

All year All year All year All year 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 - 12/31 All year All year 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 - 6/30 7/1 - 12/31 All year All year All year 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year Before 11/20/05 After 11/19/05

77 103 124 67 89 122 83 99 66 76 94 127 120 130 94 86 100 117 100 70 85 70 149 100 114 124 70 101 92 93 80 93 65 75 80 104 229 119 104 229 90 70 78

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

126 167 188 106 148 181 142 158 120 120 153 191 184 194 148 140 159 176 159 124 139 124 213 164 168 178 114 160 151 152 139 152 114 119 144 168 293 183 168 293 144 114 122

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 Stockton Sunnyvale, Palo Alto, San Jose Tahoe City Truckee

City limits of Santa Monica Sonoma El Dorado San Joaquin Santa Clara Placer Nevada

Visalia, Lemoore West Sacramento Yosemite National Park CO Aspen

Tulare, Kings Yolo Mariposa Pitkin

Boulder, Broomfield Colorado Springs

Boulder, Broomfield El Paso

Page 27

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 69 195 93 195 119 73 93 73 73 68 82 68 62 63 76 63 157 89 157 148 91 148 154 90 154 178 112 130 280 116 280 107 77 95 87 85 87 69 66 M&IE Rate $39 49 49 49 49 49 49 49 44 49 49 49 44 39 39 39 54 54 54 54 54 54 54 54 54 59 59 59 64 64 64 64 44 49 64 64 64 59 49 Maximum Per Diem Rate $108 244 142 244 168 122 142 122 117 117 131 117 106 102 115 102 211 143 211 202 145 202 208 144 208 237 171 189 344 180 344 171 121 144 151 149 151 128 115

State CO

Key City2 Cortez

County and/or Other Defined Location3,4 Montezuma

Effective Dates All year 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Before 11/20/05: 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 After 11/19/05: 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 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 All year

Crested Butte, Gunnison Gunnison

Denver, Aurora Durango

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

Fort Collins, Loveland Glenwood Springs

Larimer Garfield

Grand Junction Montrose

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

Page 28

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $187 145 166 M&IE Rate $64 64 64 Maximum Per Diem Rate $251 209 230

State DC

Key City2 Washington, DC (also 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 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 - 12/31

DE

Kent

1/1 - 4/30 5/1 - 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 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 7/31 8/1 - 12/31 Before 11/20/05: 1/1 - 3/31 4/1 - 12/31 After 11/19/05: 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 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 7/31 8/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31

72 79 72 67 107 67 90 73 70 101 70 98 68 117 82 68 123 85 140 116 87 106 107 68 72 110 72 75 119 139 90 75 69 79 102 79 73 157 200 132 157

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

116 123 116 106 146 106 129 112 109 140 109 142 107 156 121 107 177 139 194 170 141 160 156 117 121 159 121 119 163 183 134 119 113 118 141 118 122 221 264 196 221

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, Fernadina Beach, Atlantic Beach Key West

Duval, Nassau; City of Jacksonville; Mayport Naval Station Monroe

Page 29

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $68 60 66 61 144 93 108 97 171 97 70 101 83 96 152 96 71 101 109 71 61 60 102 60 78 117 78 71 86 116 86 87 128 87 73 84 80 128 80 69 115 69 68 69 61 72 86 104 M&IE Rate $39 39 39 44 59 59 59 64 64 64 44 49 49 64 64 64 49 49 49 49 49 44 44 49 49 49 49 39 54 54 54 49 49 49 44 54 49 49 49 39 49 39 39 39 44 49 49 49 Maximum Per Diem Rate $107 99 105 105 203 152 167 161 235 161 114 150 132 160 216 160 120 150 158 120 110 104 146 104 127 166 127 110 140 170 140 136 177 136 117 138 129 177 129 108 164 108 107 108 105 121 135 153

State FL

Key City2 Kissimmee Lakeland Leesburg Miami

County and/or Other Defined Location3,4 Osceola Polk Lake Miami-Dade

Effective Dates 1/1 - 4/30 5/1 - 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 - 12/31 All year 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 - 12/31 All year All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year All year All year All year All year All year Before 11/20/05 After 11/19/05: 1/1 - 3/31 4/1 - 12/31

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

GA

Athens Atlanta Augusta Columbus Conyers

Clarke Fulton, DeKalb, Cobb Richmond Muscogee Rockdale

Duluth, Norcross, Gwinnett Lawrenceville, Braselton Jekyll Island Glynn

Page 30

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $87 66 73 73 62 89 62 69 83 69 65 136 152 127 136 136 152 127 136 66 78 64 71 68 79 68 65 61 75 84 77 73 64 74 74 65 87 91 70 80 79 80 M&IE Rate $49 39 44 49 59 59 59 59 59 59 39 49 49 49 49 64 64 64 64 44 49 39 49 44 44 44 44 39 44 44 39 39 49 44 49 39 44 44 49 44 49 49 Maximum Per Diem Rate $136 105 117 122 121 148 121 128 142 128 104 185 201 176 185 200 216 191 200 110 127 103 120 112 123 112 109 100 119 128 116 112 113 118 123 104 131 135 119 124 128 129

State GA IA

Key City2 Savannah Cedar Rapids Des Moines

County and/or Other Defined Location3,4 Chatham Linn Polk Ada Kootenai

Effective Dates 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 - 8/31 9/1 - 12/31 After 11/19/05 Before 11/20/05: 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 11/19/05 1/1 - 3/31 4/1 - 6/30 7/1 - 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 All year All year All year All year All year All year All year All year All year All year Before 11/20/05 After 11/19/05 All year All year All year All year

ID

Boise Coeur d’Alene

Sun Valley, Ketchum

Blaine

Twin Falls IL Chicago

Twin Falls Cook, Lake

Elgin, Aurora Oakbrook Terrace Rockford Springfield IN Bloomington

Kane; City of Elgin Du Page Winnebago Sangamon Monroe

Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City Nashville South Bend Valparaiso, Burlington Beach KS Fort Riley, Manhattan Kansas City, Overland Park Wichita KY Covington, Hebron, Florence, Newport Lexington Louisville

Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte Brown St. Joseph Porter Geary, Riley, Pottawatomie Wyandotte, Johnson Sedgwick Kenton, Boone, Campbell Fayette Jefferson

Page 31

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $71 65 133 103 133 63 83 165 99 78 105 78 72 87 109 72 110 185 110 105 175 105 87 92 107 92 90 106 82 85 85 187 145 166 76 104 141 101 139 101 103 71 68 76 M&IE Rate $44 39 59 59 59 44 59 64 59 49 49 49 59 59 59 59 64 64 64 64 64 64 39 59 59 59 54 44 44 44 49 64 64 64 44 64 59 54 54 54 49 39 39 39 Maximum Per Diem Rate $115 104 192 162 192 107 142 229 158 127 154 127 131 146 168 131 174 249 174 169 239 169 126 151 166 151 144 150 126 129 134 251 209 230 120 168 200 155 193 155 152 110 107 115

State LA

Key City2 Baton Rouge Lake Charles New Orleans

County and/or Other Defined Location3,4 East Baton Rouge Parish Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Caddo and Bossier Parishes Essex Suffolk; City of Cambridge Middlesex City limits of Falmouth

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

Shreveport MA Andover Boston, Cambridge Burlington, Woburn Falmouth

Hyannis

Barnstable

Martha’s Vineyard

Dukes

Nantucket

Nantucket

Northampton Pittsfield

Hampshire Berkshire

Plymouth Quincy Springfield Taunton, New Bedford Worcester MD Counties of Montgomery and Prince George’s Aberdeen, Bel Air, Belcamp, Edgewood Annapolis Baltimore

Plymouth Norfolk Hampden Bristol Worcester

Harford Anne Arundel Baltimore; Baltimore City

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

Cambridge, St. Michaels Dorchester, Talbot

Columbia Frederick La Plata, Indian Head Lexington Park, Leonardtown, Lusby

Howard Frederick Charles St. Mary’s, Calvert

Page 32

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 71 155 71 79 137 79 68 105 68 77 98 77 60 83 60 81 70 70 61 70 90 73 74 62 71 71 71 67 81 67 79 68 63 79 63 64 62 83 62 86 M&IE Rate $64 64 64 49 49 49 54 54 54 44 44 44 49 49 49 44 49 49 49 49 44 39 39 44 39 44 44 49 49 49 39 44 39 39 39 39 54 54 54 44 Maximum Per Diem Rate $135 219 135 128 186 128 122 159 122 121 142 121 109 132 109 125 119 119 110 119 134 112 113 106 110 115 115 116 130 116 118 112 102 118 102 103 116 137 116 130

State MD

Key City2 Ocean City

County and/or Other Defined Location3,4 Worcester

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

ME

Bar Harbor

Hancock

Kennebunk, Kittery, Sanford Portland

York

Cumberland

Rockport

Knox

MI

Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix

Washtenaw Berrien Charlevoix

Detroit East Lansing, Lansing Flint Frankenmuth Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island

Wayne Ingham, Eaton Genesee Saginaw Kent Ottawa Kalamazoo, Calhoun Mackinac

Midland Mount Pleasant Muskegon

Midland Isabella Muskegon

Ontonagon, Baraga, Houghton Petoskey

Ontonagon, Baraga, Houghton Emmet

Pontiac, Auburn Hills

Oakland

Page 33

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 60 68 60 61 72 61 61 95 61 68 62 67 85 67 65 M&IE Rate $39 39 39 39 39 39 44 44 44 39 44 49 49 49 49 Maximum Per Diem Rate $ 99 107 99 100 111 100 105 139 105 107 106 116 134 116 114

State MI

Key City2 Sault Ste. Marie

County and/or Other Defined Location3,4 Chippewa

Effective Dates 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 - 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

South Haven

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 Kansas City Osage Beach Springfield St. Louis

Dakota

Hennepin, Ramsey Olmsted Jackson, Clay, Cass, Platte Camden, Miller Greene St. Louis, St. Charles; St. Louis City

All year All year Before 11/20/05 After 11/19/05 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 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year

113 81 87 91 68 65 101 66 66 66 66 89 66 63 68 60 73 60 63 73 63 60 83 60 76 70

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

177 125 136 140 117 104 160 105 110 110 115 138 115 107 107 104 117 104 112 122 112 109 132 109 125 119

St. Robert, Fort Leonard Pulaski Wood MS Robinsonville Starkville MT Big Sky, West Yellowstone Butte Missoula Polson, Kalispell Tunica Oktibbeha Gallatin

Silver Bow Missoula Lake, Flathead

NC

Asheville

Buncombe

Atlantic Beach, Morehead City Chapel Hill Charlotte

Carteret

Orange Mecklenburg

Page 34

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 62 77 72 82 72 62 86 60 71 73 61 75 67 M&IE Rate $44 49 44 44 44 39 54 54 44 54 39 49 44 Maximum Per Diem Rate $106 126 116 126 116 101 140 114 115 127 100 124 111

State NC

Key City2 Cherokee Durham Greensboro

County and/or Other Defined Location3,4 Swain Durham Guilford

Effective Dates All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 9/30 10/1 - 12/31 All year All year All year All year All year

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 Conway Douglas Merrimack Carroll All year 1/1 - 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 All year 79 81 71 111 91 141 111 75 83 102 83 109 49 44 44 49 49 49 49 44 39 39 39 49 128 125 115 160 140 190 160 119 122 141 122 158

Durham Laconia

Strafford Belknap

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

Grafton, Sullivan

Hillsborough Rockingham

All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 Before 11/20/05: 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 After 11/19/05: 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year Before 11/20/05: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 11/19/05: 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31

83 89 112 89 88 109 88 91 112 91 117 76 131 76 91 112 91

44 44 44 44 54 54 54 54 54 54 44 64 64 64 54 54 54

127 133 156 133 142 163 142 145 166 145 161 140 195 140 145 166 145

NJ

Atlantic City

Atlantic

Belle Mead Cape May, Ocean City

Somerset Cape May

Page 35

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $72 94 107 101 109 116 122 91 M&IE Rate $44 49 44 39 49 49 44 49 Maximum Per Diem Rate $116 143 151 140 158 165 166 140

State NJ

Key City2 Cherry Hill, Moorestown Eatontown, Freehold Edison, Piscataway Flemington Newark Parsippany Princeton, Trenton Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Toms River

County and/or Other Defined Location3,4 Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union

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

Ocean

1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 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 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year Before 11/20/05 After 11/19/05 All year

78 110 78 66 68 85 97 126 97 112 99 112 79 87 69 79 94 71 70 79 162

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

117 149 117 115 117 144 146 175 146 176 163 176 143 151 133 143 143 110 124 133 226

NM

Albuquerque Los Alamos Santa Fe

Bernalillo Los Alamos Santa Fe Washoe

NV

Incline Village, Crystal Bay, Reno, Sparks Las Vegas

Clark

Stateline

Douglas

NY

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

Albany Broome, Tioga Erie Nassau

Warren

1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31

75 121 75 86 83 114 83 142 95 114

49 49 49 44 49 54 54 54 54 54

124 170 124 130 132 168 137 196 149 168

Ithaca, Waterloo, Romulus Kingston Lake Placid

Tompkins, Seneca Ulster Essex

Page 36

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $201 180 226 60 83 60 95 102 126 M&IE Rate $64 64 64 44 44 44 49 54 64 Maximum Per Diem Rate $265 244 290 104 127 104 144 156 190

State NY

Key City2 Manhattan

County and/or Other Defined Location3,4 The boroughs of Manhattan, Brooklyn, Queens, The Bronx, and Staten Island Niagara

Effective Dates 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 All year

Niagara Falls

Nyack, Palisades Poughkeepsie

Rockland Dutchess

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 All year Before 11/20/05 After 11/19/05 Before 11/20/05 After 11/19/05 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year All year

81 93 147 93 78 130 80 97 65 70 78 96 81 88 70 77 75 73 60 76 60 62 88 70 72 67 66 70 72

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

125 137 191 137 122 189 119 141 114 114 132 150 130 137 114 121 124 117 104 120 104 101 127 114 111 116 110 114 116

Onondaga

Tarrytown, White Plains, Westchester New Rochelle, Yonkers Troy West Point OH Akron Canton Cincinnati Cleveland Columbus Dayton, Fairborn Hamilton Mentor Port Clinton Rensselaer Orange Summit Stark Hamilton, Clermont Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Ottawa

Rittman Sandusky, Bellevue Toledo Youngstown OK Oklahoma City Tulsa OR Ashland Beaverton

Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson Washington

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Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 66 67 68 76 74 94 74 98 71 98 71 71 61 84 77 70 77 70 87 70 77 101 77 83 78 87 139 78 100 78 99 70 125 91 72 70 71 98 M&IE Rate $44 39 39 44 49 49 49 49 54 54 54 44 44 44 39 39 39 54 54 54 44 44 44 44 44 44 44 44 54 49 49 54 64 54 44 39 44 49 Maximum Per Diem Rate $110 106 107 120 123 143 123 147 125 152 125 115 105 128 116 109 116 124 141 124 121 145 121 127 122 131 183 122 154 127 148 124 189 145 116 109 115 147

State OR

Key City2 Bend Clackamas Crater Lake Eugene, Florence Lincoln City

County and/or Other Defined Location3,4 Deschutes Clackamas Klamath Lane Lincoln

Effective Dates 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 1/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 Before 11/20/05: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 11/19/05 After 11/19/05: 1/1 - 2/28 3/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year All year All year All year All year All year All year

Portland Seaside

Multnomah Clatsop

PA

Allentown, Easton, Bethlehem Chambersburg Chester, Radnor, Essington Erie

Lehigh, Northampton Franklin Delaware Erie

Gettysburg

Adams

Harrisburg, Hershey

Dauphin

Harrisburg Hershey

Dauphin (except City of Hershey) City limits of Hershey

King of Prussia, Fort Montgomery, Bucks Washington, Warminster Lancaster Malvern, Frazer, Berwyn, Phoenixville Mechanicsburg Philadelphia Pittsburgh Reading Scranton State College RI East Greenwich, Warwick, North Kingstown Lancaster Chester Cumberland Philadelphia Allegheny Berks Lackawanna Centre Kent, Washington

Jamestown, Middletown, Newport Newport Providence Providence

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

90 136 90 139

64 64 64 54

154 200 154 193

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Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 78 89 66 65 75 112 75 65 78 107 65 60 92 60 60 99 60 60 86 60 75 77 66 69 73 78 96 117 78 69 72 104 95 66 87 92 62 63 86 68 74 71 M&IE Rate $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 49 54 44 54 39 44 59 59 44 49 59 39 39 44 44 49 44 Maximum Per Diem Rate $132 143 110 114 129 166 129 119 132 161 119 99 131 99 104 143 104 104 130 104 124 121 115 118 122 127 150 161 132 108 116 163 154 110 136 151 101 102 130 112 123 115

State SC

Key City2 Charleston Columbia Greenville Hilton Head

County and/or Other Defined Location3,4 Charleston, Berkeley, Dorchester Richland Greenville Beaufort

Effective Dates Before 11/20/05 After 11/19/05 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 Before 11/20/05 After 11/19/05 All year All year All year All year All year 1/1 - 3/31 4/1 - 12/31 All year All year

Myrtle Beach

Horry

SD

Hot Springs, Custer

Fall River, Custer

Rapid City

Pennington

Sturgis, Spearfish

Meade, Butte, Lawrence

TN

Brentwood, Franklin Chattanooga Gatlinburg, Townsend Knoxville Memphis Nashville

Williamson Hamilton Sevier, Blount Knox Shelby Davidson Tarrant; City limits of Grapevine Travis Brazos Nueces Dallas; City limits of Dallas El Paso Galveston

TX

Arlington, Fort Worth, Grapevine Austin College Station Corpus Christi Dallas El Paso Galveston Houston Hunt County Killeen Laredo McAllen Plano Round Rock

Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center All year Bell Webb Hidalgo Collin Williamson All year All year All year All year All year

Page 39

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 89 96 67 89 67 72 63 127 68 127 64 78 187 145 166 M&IE Rate $54 54 44 44 44 39 44 64 64 64 49 54 64 64 64 Maximum Per Diem Rate $143 150 111 133 111 111 107 191 132 191 113 132 251 209 230

State TX

Key City2 San Antonio South Padre Island

County and/or Other Defined Location3,4 Bexar Cameron

Effective Dates Before 11/20/05 After 11/19/05 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year 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 - 12/31

Waco UT Ogden Park City

McLennan Weber Summit

Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Charlottesville Fredericksburg Lynchburg Manassas Richmond Roanoke Virginia Beach

Utah Salt Lake, Tooele

Albemarle (After 11/19/05); City of Charlottesville Spotsylvania, Stafford; City of Fredericksburg Campbell; City of Lynchburg City of Manassas

All year All year All year All year

78 61 66 76 96 69 62 84 124 62 70 98 70 67 67 82 67 76 78 92 78 76 70 81 70 113

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

122 110 110 115 150 113 112 133 173 112 119 147 119 111 121 136 121 120 127 141 127 135 124 135 124 177

Chesterfield, Richmond, Goochland, Henrico; City of All year Richmond City limits of Roanoke Cities of Virginia Beach, Norfolk, Portsmouth, Chesapeake, and Suffolk All year 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year 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 All year

Wallops Island

Accomack

Warrenton Williamsburg

Fauquier York, James City; Cities of Williamsburg, Poquoson, Hampton, and Newport News Prince William Chittenden, Franklin

Woodbridge VT Burlington, St. Albans

Manchester Montpelier

Bennington Washington

Stowe

Lamoille

Page 40

Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 81 72 81 71 M&IE Rate $54 54 54 59 Maximum Per Diem Rate $135 126 135 130

State VT

Key City2 White River Junction

County and/or Other Defined Location3,4 Windsor

Effective Dates 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year

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 All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year Before 11/20/05 After 11/19/05 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 All year All year

70 76 81 68 71 98 71 124 64 74 98 73 77 67 90 122 90 80 79 89 76 68 62 77 62 60 83 60 77 66

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

129 130 125 117 130 157 130 188 163 133 147 117 121 111 144 176 144 134 123 133 120 112 111 126 111 124 147 124 121 110

King Spokane Pierce Clark, Cowlitz, Skamania City of Appleton Waukesha Brown Walworth

WI

Appleton Brookfield Green Bay Lake Geneva

Madison Milwaukee Racine Sheboygan Sturgeon Bay

Dane Milwaukee Racine Sheboygan Door

Wisconsin Dells

Columbia

WV

Charleston Morgantown

Kanawha Monongalia

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Table 4. (Effective October 1, 2005) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 63 66 66 60 107 66 71 110 71 M&IE Rate $44 44 44 44 44 44 54 54 54 Maximum Per Diem Rate $107 110 110 104 151 110 125 164 125

State WV

Key City2 Shepherdstown Wheeling

County and/or Other Defined Location3,4 Jefferson Ohio Park

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

WY

Cody

Jackson, Pinedale

Teton, Sublette

1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2006, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2006 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2006. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2006, through December 31, 2006. 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.

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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. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. To contact your Taxpayer Advocate:

• Figure your withholding allowances using our Form • 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. W-4 calculator.

• 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 and press 2 to listen to pre-recorded messages covering various tax topics. Refund information. If you would like to check the status of your 2005 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 filed electronically). Have your 2005 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.

• •

• Call the Taxpayer Advocate toll free at
1-877-777-4778.

• Call, write, or fax the Taxpayer Advocate office in
your area.

• Call 1-800-829-4059 if you are a TTY/TDD user. • Visit www.irs.gov/advocate.
For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). 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 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. Internet. You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:

• • •

• E-file your return. Find out about commercial tax •
preparation and e-file services available free to eligible taxpayers. Check the status of your 2005 refund. Click on Where’s My Refund. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2005 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.

Evaluating the quality of our telephone services. To ensure that 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 sometimes listen in on or record 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.

• • • • •

• 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-ROM or photocopy from Page 43

reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 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.

• Current-year forms, instructions, and publications. • Prior-year forms, instructions, and publications. • Tax Map: an electronic research tool and finding • Tax law frequently asked questions (FAQs). • 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. Buy the CD-ROM from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). CD-ROM for small businesses. Publication 3207, The Small Business Resource Guide CD-ROM for 2005, has a new look and enhanced navigation features. This year’s CD includes: • 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 2005. • IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. • Web links to various government agencies, business associations, and IRS organizations. • “Rate the Product” survey —your opportunity to suggest changes for future editions. 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. aid.

Mail. You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. You can order Publication 1796, IRS Tax Products CD-ROM, and obtain:

• A CD that is released twice so you have the latest
products. The first release ships in late December and the final release ships in late February.

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