Publication 1542

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Department of the Treasury Internal Revenue Service Contents Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 How To Use Per Diem Rate Tables . . . . . . . . . . . . 2 The Two Substantiation Methods . . . . . . . . . . . . . . 2 Transition Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Per Diem Rate Tables . . . . . . . . . . . . . . . . . . . . . . . 4 Table 1. Localities Eligible for $237 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2007 – September 30, 2008) . . . . . . . . . . . . . . . . . . 4 Table 2. Localities Eligible for $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008) . . . . . . . . . . . . . . 6 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2007 – September 30, 2008) . . . . . . . . . . . . . . . . . . 8 Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2008 – September 30, 2009) . . . . . . . . . . . . . . . . . . 25 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 42 Publication 1542 (Rev. October 2008) Cat. No. 12684I Per Diem Rates (For Travel Within the Continental United States) Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2007, and before January 1, 2010. It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2008-59, 2008-41 I.R.B. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb. Per diem rates on the Internet. You will find links to per diem rates at www.gsa.gov. Click on “Per Diem Rates” for links to: • CONUS per diem rates, • Per diem rates for areas outside the continental • Foreign per diem rates. United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions, and Get forms and other information faster and easier by: Internet www.irs.gov Oct 16, 2008 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-6526 Washington, DC 20224 We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/ formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses. The Two Substantiation Methods The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. High-low method. The first two tables in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Table 1 lists the localities that are eligible for $237 ($58 meals and incidental expenses (M&IE)) per diem, effective October 1, 2007. For travel on or after October 1, 2007, all other localities within CONUS are eligible for $152 ($45 M&IE) per diem under the high-low method. Table 2 lists the localities that are eligible for $256 ($58 M&IE) per diem, effective October 1, 2008. For travel on or after October 1, 2008, the per diem for all other localities increases to $158 ($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, 2007; those in Table 4 are effective October 1, 2008. The standard rate for all locations within CONUS not specifically listed in Table 3 is $109 ($70 for lodging and $39 for M&IE). For Table 4, this rate is $109 ($70 for lodging and $39 for M&IE). Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. During this period, you generally may change to the new rates or finish out the year with the rates you had been using. High-low method. If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. For example, Employee A travels extensively during March and April of 2009, and you determine A’s travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2009. For A’s November trip and any others during the remainder of 2009, 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, 2010, you must use the rates in effect for 2010, 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 2010 calendar year. Publication 1542 (October 2008) How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Page 2 The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb. Federal per diem rate method. New CONUS per diem rates become effective on October 1 of each year, and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. For example, Employees P and Q attend an industry conference in February 2009 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 2009, while Employee Q’s only other travel occurs in October 2009. 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, 2009. 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, 2009. You can choose a new method for either or both employees; this choice will become effective on January 1, 2010. 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 2008 or CAUTION 2009. To be sure you have the most current rate, check the IRS website (www.irs.gov) for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040. ! Publication 1542 (October 2008) Page 3 Per Diem Rate Tables Table 1. Localities Eligible for $237 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2007 – September 30, 2008)1,2 Note: The standard (“low”) rate of $152 ($107 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Per Diem Locality State AZ Key City Phoenix, Scottsdale Sedona CA Napa Palm Springs San Diego San Francisco Santa Barbara Santa Monica South Lake Tahoe Yosemite National Park CO Aspen Crested Butte, Gunnison Silverthorne, Breckenridge Steamboat Springs Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Fort Lauderdale Fort Walton Beach, DeFuniak Springs Key West Miami Naples Palm Beach Broward Okaloosa, Walton Monroe Miami-Dade Collier Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Martin Cook, Lake Suffolk; City of Cambridge Dukes Nantucket County and/or Other Defined Location Maricopa City limits of Sedona Napa Riverside San Diego San Francisco Santa Barbara City limits of Santa Monica El Dorado Mariposa Pitkin Gunnison Summit Routt San Miguel Eagle Effective Date of $237 Rate 1/1 - 3/31 3/1 - 4/30 All year 1/1 - 4/30 All year All year All year All year 1/1 - 3/31 12/1 - 12/31 All year 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 2/29 12/1 - 12/31 1/1 - 3/31 10/1 - 12/31 All year All year FL 1/1 - 4/30 10/1 - 12/31 6/1 - 7/31 All year 1/1 - 2/29 10/1 - 12/31 2/1 - 3/31 1/1 - 3/31 Stuart IL MA Chicago Boston, Cambridge Martha’s Vineyard Nantucket 2/1 - 3/31 All year All year 7/1 - 8/31 All year Page 4 Publication 1542 (October 2008) Table 1. State MD (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Key City Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City Baltimore City Dorchester, Talbot Worcester Carroll Washoe County and/or Other Defined Location All year All year 4/1 - 8/31 6/1 - 8/31 7/1 - 8/31 6/1 - 8/31 All year All year All year 7/1 - 8/31 All year All year 2/1 - 11/30 All year 1/1 - 3/31 All year Loudon City of Virginia Beach King Walworth All year 6/1 - 8/31 All year 6/1 - 9/30 high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2007-63, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example. 2 Effective Date of $237 Rate NH NV NY Conway Incline Village, Crystal Bay, Reno, Sparks Floral Park, Garden City, Glen Cove, Great Nassau Neck, Roslyn Manhattan Queens Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle, Yonkers Boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island Queens Saratoga, Schenectady Westchester Philadelphia Newport Providence Summit PA RI Philadelphia Jamestown, Middletown, Newport Providence UT VA Park City Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax Loudon County Virginia Beach WA WI 1 Seattle Lake Geneva Transition rule. A payor who uses the high-low substantiation method in Table 1 for an employee during the first 9 months of calendar year 2008 must continue to use the high-low substantiation method for the remainder of calendar year 2008 for that employee. For travel on or after October 1, 2008, and before January 1, 2009, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and Revenue Procedure 2007-63 in Internal Revenue Bulletin No. 2007-42. Publication 1542 (October 2008) Page 5 Table 2. Localities Eligible for $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008)1,2 Note: The standard (“low”) rate of $158 ($113 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 Effective Date of $256 Rate 1/1 - 4/30 3/1 - 4/30 All year 1/1 - 8/31 All year All year All year 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 3/31 10/1 - 12/31 1/1 - 7/31 12/1 - 12/31 All year State AZ Key City Phoenix, Scottsdale Sedona County and/or Other Defined Location Maricopa City limits of Sedona Napa San Diego San Francisco Santa Barbara City limits of Santa Monica El Dorado Pitkin Gunnison Summit Routt San Miguel Eagle CA Napa San Diego San Francisco Santa Barbara Santa Monica South Lake Tahoe CO Aspen Crested Butte, Gunnison Silverthorne, Breckenridge Steamboat Springs Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Fort Lauderdale Fort Walton Beach, DeFuniak Springs Key West Miami Naples Palm Beach Broward Okaloosa, Walton Monroe Miami-Dade Collier Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Cook, Lake Suffolk; City of Cambridge Dukes Nantucket FL 1/1 - 4/30 10/1 - 12/31 6/1 - 7/31 All year 1/1 - 2/28 10/1 - 12/31 2/1 - 3/31 1/1 - 4/30 12/1 - 12/31 All year All year 6/1 - 8/31 6/1 - 9/30 All year IL MA Chicago Boston, Cambridge Martha’s Vineyard Nantucket MD Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City Baltimore City Dorchester, Talbot Worcester All year 5/1 - 8/31 6/1 - 9/30 Page 6 Publication 1542 (October 2008) Table 2. State NY (Effective October 1, 2008) (Continued) Per Diem Locality Key City County and/or Other Defined Location All year All year Effective Date of $256 Rate Floral Park, Garden City, Glen Cove, Great Nassau Neck, Roslyn Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle, Yonkers Bronx, Kings, New York, Queens, Richmond Saratoga, Schenectady Westchester Philadelphia Newport Summit 7/1 - 8/31 All year All year 6/1 - 9/30 1/1 - 3/31 All year PA RI UT VA WA WY 1 Philadelphia Jamestown, Middletown, Newport Park City Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax Seattle Jackson, Pinedale King Teton, Sublette All year 7/1 - 8/31 high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2008-59, 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 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 2009 must continue to use the high-low substantiation method for the remainder of calendar year 2009 for that employee. For travel on or after October 1, 2009, and before January 1, 2010, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and Revenue Procedure 2008-59 in Internal Revenue Bulletin No. 2008-41. Publication 1542 (October 2008) Page 7 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2007 – September 30, 2008)1 Note: The standard rate of $109 ($70 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 86 100 106 125 100 75 70 94 75 93 82 71 87 71 73 156 122 102 119 139 119 71 102 119 75 102 84 73 84 109 M&IE Rate $44 39 39 39 39 44 39 49 39 49 54 44 44 44 54 59 59 59 64 64 64 39 49 49 49 49 39 39 39 49 Maximum Per Diem Rate $130 139 145 164 139 119 109 143 114 142 136 115 131 115 127 215 181 161 183 203 183 110 151 168 124 151 123 112 123 158 State AL Key City2 Birmingham Gulf Shores County and/or Other Defined Location3,4 Jefferson, Shelby Baldwin Effective Dates All year 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year Before 3/17/08 After 3/16/08 All year All year All year 1/1 - 2/29 3/1 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 5/31 6/1 - 12/31 1/1 - 2/29 3/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year Huntsville Mobile Montgomery AR Hot Springs Little Rock AZ Madison, Limestone Mobile Montgomery Garland Pulaski Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai Kayenta Phoenix, Scottsdale Navajo Maricopa Sedona City limits of Sedona Sierra Vista Tucson Cochise Pima Yuma Yuma CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Contra Costa Bakersfield, Delano Kern (Naval Weapons Center and Ordnance Test Station, China Lake) Barstow, Ontario, Victorville San Bernardino All year 75 44 119 All year All year 92 90 59 44 151 134 Benicia, Dixon, Fairfield, Solano Vacaville, Vallejo, Hayward Brawley, Calexico, El Centro, Imperial Death Valley Eureka, Arcata, McKinleyville Imperial Inyo Humboldt All year All year Before 3/17/08 After 3/16/08 76 82 70 87 39 49 39 54 115 131 109 141 Page 8 Publication 1542 (October 2008) Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 88 118 111 111 M&IE Rate $54 64 54 54 Maximum Per Diem Rate $142 182 165 165 State CA Key City2 Fresno Los Angeles Mammoth Lakes Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Modesto Monterey Napa Oakhurst County and/or Other Defined Location3,4 Fresno Los Angeles, Orange, Ventura; Edwards AFB Mono Marin Effective Dates All year All year All year All year Stanislaus Monterey Napa Madera All year Before 3/17/08 After 3/16/08 All year 1/1 - 1/31 2/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 12/31 1/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 6/30 7/1 - 11/30 12/1 - 12/31 All year All year All year 1/1 - 2/29 3/1 - 11/30 12/1 - 12/31 All year 84 125 133 140 71 78 71 99 135 95 112 74 82 111 146 139 152 168 152 106 126 106 109 141 181 141 106 134 106 192 114 149 118 132 149 78 119 101 105 86 105 78 49 64 64 64 39 39 39 59 59 59 59 54 44 59 64 64 64 64 64 54 54 54 54 59 59 59 54 54 54 64 64 54 54 54 54 44 59 59 59 59 59 49 133 189 197 204 110 117 110 158 194 154 171 128 126 170 210 203 216 232 216 160 180 160 163 200 240 200 160 188 160 256 178 203 172 186 203 122 178 160 164 145 164 127 Oakland Palm Springs Alameda Riverside Point Arena, Gualala Redding Sacramento San Diego San Francisco Mendocino Shasta Sacramento San Diego San Francisco San Luis Obispo San Luis Obispo San Mateo, Foster City, Belmont Santa Barbara San Mateo Santa Barbara Santa Cruz Santa Cruz Santa Monica Santa Rosa South Lake Tahoe City limits of Santa Monica Sonoma El Dorado Stockton Sunnyvale, Palo Alto, San Jose Tahoe City Truckee San Joaquin Santa Clara Placer Nevada Visalia, Lemoore Tulare, Kings Publication 1542 (October 2008) Page 9 Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 85 143 134 151 214 104 214 98 83 75 90 75 237 94 76 237 140 90 86 108 86 85 81 70 80 70 162 173 92 101 162 192 119 192 172 234 79 128 172 317 252 176 317 118 83 103 89 92 98 71 M&IE Rate $44 64 64 64 64 64 64 54 44 39 39 39 49 49 49 49 49 54 49 49 49 44 49 39 39 39 54 54 54 54 54 54 54 54 59 59 59 59 59 64 64 64 64 64 44 49 64 64 64 59 Maximum Per Diem Rate $129 207 198 215 278 168 278 152 127 114 129 114 286 143 125 286 189 144 135 157 135 129 130 109 119 109 216 227 146 155 216 246 173 246 231 293 138 187 231 381 316 240 381 182 127 152 153 156 162 130 State CA Key City2 West Sacramento Yosemite National Park County and/or Other Defined Location3,4 Yolo Mariposa Effective Dates All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 5/31 6/1 - 11/30 12/1 - 12/31 1/1 - 2/29 3/1 - 11/30 12/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year CO Aspen Pitkin Boulder, Broomfield Colorado Springs Cortez Boulder, Broomfield El Paso Montezuma Crested Butte, Gunnison Gunnison Denver, Aurora Douglas County Durango Denver, Adams, Arapahoe, Jefferson, and Douglas Douglas La Plata Fort Collins, Loveland Glenwood Springs, Grand Junction Montrose Larimer Garfield, Mesa Montrose Silverthorne, Breckenridge Summit Steamboat Springs Routt Telluride San Miguel Vail Eagle CT Bridgeport, Danbury Fairfield Cromwell, Old Saybrook Middlesex Hartford Lakeville, Salisbury New Haven New London, Groton Putnam, Danielson, Storrs, Mansfield Hartford Litchfield New Haven New London Windham, Tolland Page 10 Publication 1542 (October 2008) Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $201 154 201 M&IE Rate $64 64 64 Maximum Per Diem Rate $265 218 265 State DC Key City2 Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (see also Maryland and Virginia) Dover County and/or Other Defined Location3,4 Effective Dates 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 DE Kent 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 5/31 6/1 - 7/31 8/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 81 94 81 77 111 77 111 96 83 98 137 98 105 87 138 93 103 87 161 107 161 133 84 101 133 101 81 132 169 113 81 88 97 119 147 97 84 44 44 44 39 39 39 39 39 39 39 39 39 44 39 39 39 39 39 54 54 54 49 49 49 49 49 44 44 44 44 44 44 39 39 39 39 49 125 138 125 116 150 116 150 135 122 137 176 137 149 126 177 132 142 126 215 161 215 182 133 150 182 150 125 176 213 157 125 132 136 158 186 136 133 Lewes Sussex Wilmington FL Altamonte Springs Bradenton New Castle Seminole Manatee Cocoa Beach Daytona Beach Brevard Volusia Fort Lauderdale Broward Fort Myers Fort Pierce Lee St. Lucie Fort Walton Beach, DeFuniak Springs Okaloosa, Walton Gainesville Gulf Breeze Alachua Santa Rosa Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville Publication 1542 (October 2008) Page 11 Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $188 239 156 188 83 70 83 83 83 146 119 146 117 214 117 95 85 121 99 158 103 84 120 144 84 101 88 121 88 95 140 95 88 94 107 94 115 152 108 115 89 123 98 99 132 99 M&IE Rate $64 64 64 64 39 39 39 39 44 59 59 59 64 64 64 44 44 49 49 64 64 49 49 49 49 49 44 44 44 49 49 49 39 54 54 54 49 49 49 49 44 54 54 49 49 49 Maximum Per Diem Rate $252 303 220 252 122 109 122 122 127 205 178 205 181 278 181 139 129 170 148 222 167 133 169 193 133 150 132 165 132 144 189 144 127 148 161 148 164 201 157 164 133 177 152 148 181 148 State FL Key City2 Key West County and/or Other Defined Location3,4 Monroe Effective Dates 1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 2/29 3/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 Kissimmee Osceola Lakeland Leesburg Miami Polk Lake Miami-Dade Naples Collier Ocala Orlando Palm Beach Marion Orange Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Bay Panama City Pensacola, Pensacola Beach Punta Gorda Escambia Charlotte Sarasota Sarasota Sebring St. Augustine Highlands St. Johns Stuart Martin Tallahassee Tampa, St. Petersburg Vero Beach Leon Pinellas, Hillsborough Indian River Page 12 Publication 1542 (October 2008) Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 80 139 129 80 84 75 76 125 77 M&IE Rate $39 49 49 39 39 39 44 49 44 Maximum Per Diem Rate $119 188 178 119 123 114 120 174 121 State GA Key City2 Athens Atlanta Augusta Columbus Conyers County and/or Other Defined Location3,4 Clarke Fulton, DeKalb, Cobb Richmond Muscogee Rockdale Effective Dates All year 1/1 - 3/31 4/1 - 12/31 All year All year All year All year All year All year Duluth, Norcross, Gwinnett Lawrenceville, Braselton Jekyll Island, Brunswick Peachtree City, Jonesboro, Morrow, Newnan Savannah IA Cedar Rapids Des Moines ID Boise Coeur d’Alene Glynn Fayette, Clayton, Coweta Chatham Linn Polk Ada Kootenai All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year 104 75 80 85 71 105 71 79 81 80 49 39 44 49 59 59 59 59 39 44 153 114 124 134 130 164 130 138 120 124 Sun Valley, Ketchum Twin Falls IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Chicago Blaine Twin Falls Will Cook, Lake 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year Before 3/17/08 After 3/16/08 All year All year All year All year All year All year All year All year 149 188 168 205 149 83 104 70 111 80 88 75 81 85 97 81 78 64 64 64 64 64 44 49 39 59 49 44 44 39 44 44 39 39 213 252 232 269 213 127 153 109 170 129 132 119 120 129 141 120 117 Elgin, Aurora Oakbrook Terrace O’Fallon, Fairview Heights, Collinsville Springfield IN Bloomington Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City Kane; City of Elgin DuPage Bond, Calhoun, Clinton, Jersey, Macoupin, Madison, Monroe, St. Clair Sangamon Monroe Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte Publication 1542 (October 2008) Page 13 Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 92 79 103 80 95 110 88 97 89 97 99 96 79 76 131 99 131 87 186 220 186 111 78 93 78 85 103 133 85 114 197 120 114 131 255 131 88 94 M&IE Rate $44 49 44 49 44 44 49 49 49 49 44 49 49 39 59 59 59 59 64 64 64 59 49 49 49 59 59 59 59 64 64 64 64 64 64 64 39 59 Maximum Per Diem Rate $136 128 147 129 139 154 137 146 138 146 143 145 128 115 190 158 190 146 250 284 250 170 127 142 127 144 162 192 144 178 261 184 178 195 319 195 127 153 State IN Key City2 South Bend Valparaiso, Burlington Beach County and/or Other Defined Location3,4 St. Joseph Porter Wyandotte, Johnson Sedgwick Boone Kenton Fayette Jefferson Effective Dates All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year KS Kansas City, Overland Park Wichita KY Boone County Kenton County Lexington Louisville LA Baton Rouge Covington, Slidell Lafayette Lake Charles New Orleans East Baton Rouge Parish St. Tammany Parish Lafayette Consolidated Government Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Essex Suffolk; City of Cambridge MA Andover Boston, Cambridge Burlington, Woburn Falmouth Middlesex City limits of Falmouth Hyannis Barnstable Martha’s Vineyard Dukes Nantucket Nantucket Northampton Pittsfield Hampshire Berkshire Page 14 Publication 1542 (October 2008) Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 93 118 93 92 201 154 201 79 123 155 99 115 147 115 114 88 72 75 88 85 180 85 83 133 83 70 77 115 85 70 85 107 85 70 76 70 89 72 73 85 73 105 78 M&IE Rate $54 44 44 49 64 64 64 44 64 59 54 54 54 54 49 39 39 39 39 64 64 64 49 49 49 54 54 54 54 54 44 44 44 49 49 49 44 49 49 49 49 49 39 Maximum Per Diem Rate $147 162 137 141 265 218 265 123 187 214 153 169 201 169 163 127 111 114 127 149 244 149 132 182 132 124 131 169 139 124 129 151 129 119 125 119 133 121 122 134 122 154 117 State MA Key City2 County and/or Other Defined Location3,4 Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 Plymouth, Taunton, New Plymouth, Bristol Bedford Quincy Springfield Worcester Norfolk Hampden Worcester MD Counties of Montgomery and Prince George’s Aberdeen, Bel Air, Belcamp, Edgewood Annapolis Baltimore Baltimore County Harford Anne Arundel Baltimore City Baltimore All year All year All year All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/30 - 12/31 All year All year Cambridge, St. Michaels Dorchester, Talbot Columbia Frederick Hagerstown La Plata, Indian Head Lexington Park, Leonardtown, Lusby Ocean City Howard Frederick Washington Charles St. Mary’s, Calvert Worcester ME Bar Harbor Hancock Kennebunk, Kittery, Sanford York Portland Cumberland Rockport Knox MI Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix Washtenaw Berrien Charlevoix Detroit East Lansing, Lansing Wayne Ingham, Eaton Publication 1542 (October 2008) Page 15 Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 80 74 81 70 84 70 90 71 70 81 70 72 71 91 71 100 70 82 70 70 109 70 77 75 74 94 74 87 M&IE Rate $39 39 44 44 49 49 49 39 44 39 39 39 39 54 54 54 44 39 39 39 44 44 44 39 44 49 49 49 49 Maximum Per Diem Rate $118 119 118 125 119 133 119 129 115 109 120 109 111 125 145 125 144 109 121 109 114 153 114 116 119 123 143 123 136 State MI Key City2 Flint Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island County and/or Other Defined Location3,4 Genesee Kent Ottawa Kalamazoo, Calhoun Mackinac Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year Midland Mount Pleasant Muskegon Midland Isabella Muskegon Ontonagon, Baraga, Houghton Petoskey Ontonagon, Baraga, Houghton Emmet Pontiac, Auburn Hills South Haven Oakland Van Buren Traverse City, Leland Grand Traverse, Leelanau Warren MN Coon Rapids, Ramsey Duluth Macomb Anoka St. Louis Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Minneapolis, St. Paul Rochester MO Columbia Kansas City Springfield St. Louis St. Louis MS Grenada Gulfport, Biloxi Dakota Hennepin, Ramsey Olmsted Boone Jackson, Clay, Cass, Platte Greene St. Louis, St. Charles; St. Louis City St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City Grenada Harrison All year All year All Year All year All year Before 3/17/08 After 3/16/08 All year All year 121 93 72 103 73 106 111 72 86 64 44 39 49 39 59 59 44 44 185 137 111 152 112 165 170 116 130 Page 16 Publication 1542 (October 2008) Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 75 86 73 76 101 76 72 73 78 96 78 76 89 76 70 106 70 89 88 97 100 87 100 74 70 102 70 82 88 82 87 M&IE Rate $49 44 44 44 49 49 49 44 44 44 44 44 49 49 49 49 49 49 49 49 49 44 44 44 39 54 54 54 44 54 49 44 Maximum Per Diem Rate $124 119 130 117 125 150 125 116 117 122 140 122 125 138 125 119 155 119 138 137 146 144 131 144 113 124 156 124 126 142 131 131 State MS Key City2 Hattiesburg Robinsonville Southaven Starkville County and/or Other Defined Location3,4 Forrest, Lamar Tunica Desoto Oktibbeha Gallatin Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year All year All year All year MT Big Sky, West Yellowstone Butte Helena Missoula, Polson, Kalispell Silver Bow Lewis and Clark Missoula, Lake, Flathead NC Asheville Buncombe Atlantic Beach, Morehead City Chapel Hill Charlotte Durham Greensboro Carteret Orange Mecklenburg Durham Guilford Greenville Kill Devil Pitt Dare New Bern, Havelock Raleigh Wilmington Winston-Salem ND NE NH Craven Wake New Hanover Forsyth The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. Omaha Concord Douglas Merrimack All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 2/29 3/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 93 76 90 76 117 99 147 117 87 79 95 79 49 44 44 44 49 49 49 49 44 39 39 39 142 120 134 120 166 148 196 166 131 118 134 118 Conway Carroll Durham Laconia Strafford Belknap Publication 1542 (October 2008) Page 17 Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 92 M&IE Rate $49 Maximum Per Diem Rate $141 State NH Key City2 Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Manchester Portsmouth County and/or Other Defined Location3,4 Grafton, Sullivan Effective Dates All year Hillsborough Rockingham All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year All year All year All year All year All year All year 92 96 125 96 96 117 96 126 91 119 112 104 124 134 137 103 44 44 44 44 54 54 54 44 44 49 44 39 49 49 44 49 136 140 169 140 150 171 150 170 135 168 156 143 173 183 181 152 NJ Atlantic City, Cape May, Ocean City Belle Mead Cherry Hill, Moorestown Eatontown, Freehold Edison, Piscataway Flemington Newark Parsippany Princeton, Trenton (excluding Comfort Inn) Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Toms River Atlantic, Cape May Somerset Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union Ocean 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 85 113 85 75 78 85 91 85 71 104 152 104 124 93 108 91 39 39 39 49 49 59 59 59 59 49 49 49 64 64 64 64 124 152 124 124 127 144 150 144 130 153 201 153 188 157 172 155 NM Albuquerque Los Alamos Santa Fe Bernalillo Los Alamos Santa Fe Taos NV Incline Village, Crystal Bay, Reno, Sparks Las Vegas Taos Washoe Clark Stateline, Carson City Douglas, Carson City Page 18 Publication 1542 (October 2008) Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $105 81 86 159 M&IE Rate $49 39 54 64 Maximum Per Diem Rate $154 120 140 223 State NY Key City2 Albany Binghamton, Owego Buffalo Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Glens Falls County and/or Other Defined Location3,4 Albany Broome, Tioga Erie Nassau Effective Dates All year All year All year All year Warren 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year Before 3/17/08 After 3/16/08: 3/17 - 6/30 7/1 - 8/31 9/1 - 9/30 All year 90 133 90 94 92 103 135 103 244 220 311 70 93 70 108 106 135 244 220 311 127 49 49 49 44 49 54 54 54 64 64 64 44 44 44 49 54 59 64 64 64 64 139 182 139 138 141 157 189 157 308 284 375 114 137 114 157 160 194 308 284 375 191 Ithaca, Waterloo, Romulus Kingston Lake Placid Tompkins, Seneca Ulster Essex Manhattan The boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island Niagara Niagara Falls Nyack, Palisades Poughkeepsie Queens Rockland Dutchess Queens Riverhead, Suffolk Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Rochester Saratoga Springs, Schenectady Syracuse Monroe Saratoga, Schenectady All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year 95 105 168 105 85 154 84 108 83 77 104 44 44 44 44 44 59 39 44 49 44 54 139 149 212 149 129 213 123 152 132 121 158 Onondaga Tarrytown, White Plains, Westchester New Rochelle, Yonkers Troy West Point OH Akron Canton Cincinnati Rensselaer Orange Summit Stark Hamilton, Clermont Publication 1542 (October 2008) Page 19 Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $107 101 84 86 84 78 95 78 75 81 73 77 85 77 90 81 77 92 81 105 81 106 85 123 85 87 101 99 85 75 98 75 89 86 141 86 M&IE Rate $54 49 44 49 44 39 39 44 39 49 44 44 44 44 44 44 39 44 49 49 49 49 54 54 54 44 59 44 39 54 54 54 44 44 44 44 Maximum Per Diem Rate $161 150 128 135 128 117 134 122 114 130 117 121 129 121 134 125 116 136 130 154 130 155 139 177 139 131 160 143 124 129 152 129 133 130 185 130 State OH Key City2 Cleveland Columbus Dayton, Fairborn Hamilton Mentor Rittman Sandusky, Bellevue Toledo Youngstown County and/or Other Defined Location3,4 Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson, Klamath Effective Dates All year All year All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 OK Oklahoma City Tulsa OR Ashland, Crater Lake Beaverton Bend Clackamas Eugene, Florence Lincoln City Washington Deschutes Clackamas Lane Lincoln Portland Seaside Multnomah Clatsop PA Allentown, Easton, Bethlehem Bucks County Chester, Radnor, Essington Erie Gettysburg Lehigh, Northampton Bucks Delaware Erie Adams Harrisburg Hershey Dauphin (except City of Hershey) City limits of Hershey Page 20 Publication 1542 (October 2008) Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 89 112 79 123 149 108 83 73 79 103 M&IE Rate $49 49 54 59 64 54 44 39 44 49 Maximum Per Diem Rate $138 161 133 182 213 162 127 112 123 152 State PA Key City2 Lancaster Malvern, Frazer, Berwyn, Phoenixville Mechanicsburg Montgomery County Philadelphia Pittsburgh Reading Scranton State College County and/or Other Defined Location3,4 Lancaster Chester Cumberland Montgomery Philadelphia Allegheny Berks Lackawanna Centre Kent, Washington Effective Dates All year All year All year All year All year All year All year All year All year All year RI East Greenwich, Warwick, North Kingstown Jamestown, Middletown, Newport Newport Providence SC Aiken Charleston Columbia Greenville Hilton Head Providence Aiken Charleston, Berkeley, Dorchester Richland Greenville Beaufort 1/1 - 1/31 2/1 - 11/30 12/1 - 12/31 All year All year All year All year All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year 82 139 82 146 77 137 87 85 94 136 94 95 82 95 70 96 70 70 107 70 70 93 70 91 85 77 90 107 79 64 64 64 54 39 54 44 49 54 54 54 54 54 54 39 39 39 44 44 44 44 44 44 49 44 49 49 54 39 146 203 146 200 116 191 131 134 148 190 148 149 136 149 109 135 109 114 151 114 114 137 114 140 129 126 139 161 118 Myrtle Beach Horry SD Hot Springs Fall River, Custer Rapid City Pennington Sturgis, Spearfish Meade, Butte, Lawrence TN Brentwood, Franklin Chattanooga Knoxville Memphis Nashville Oak Ridge Williamson Hamilton Knox Shelby Davidson Anderson Publication 1542 (October 2008) Page 21 Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $134 97 70 81 78 83 123 109 87 95 120 95 102 71 85 79 87 86 112 73 99 73 79 150 80 78 107 94 201 154 201 M&IE Rate $44 54 39 49 39 44 59 59 44 49 49 49 59 39 44 44 49 44 54 44 44 44 39 64 64 49 54 54 64 64 64 Maximum Per Diem Rate $178 151 109 130 117 127 182 168 131 144 169 144 161 110 129 123 136 130 166 117 143 117 118 214 144 127 161 148 265 218 265 State TX Key City2 Arlington, Fort Worth, Grapevine Austin Beaumont College Station Corpus Christi Dallas El Paso Galveston County and/or Other Defined Location3,4 Tarrant; City limits of Grapevine Travis Jefferson Brazos Nueces Dallas; City limits of Dallas El Paso Galveston Effective Dates All year All year Before 3/17/08 After 3/16/08 All year All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 Houston Hunt County Laredo McAllen Plano Round Rock San Antonio South Padre Island Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center Hunt Webb Hidalgo Collin Williamson Bexar Cameron All year All year All year All year All year All year 1/1 - 2/29 3/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 Waco UT Park City Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax Abington Blacksburg Charlottesville Chesapeake, Suffolk McLennan Summit Utah Salt Lake, Tooele Washington Montgomery City of Charlottesville; Albemarle, Greene Cities of Chesapeake, Suffolk All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 72 77 93 81 88 109 81 89 75 70 89 70 49 54 44 44 44 44 44 49 44 54 54 54 121 131 137 125 132 153 125 138 119 124 143 124 Chesterfield, Henrico Counties Hampton City, Newport News James City and York Counties; Williamsburg Chesterfield, Henrico Cities of Hampton City, Newport News James City and York Counties; City of Williamsburg Page 22 Publication 1542 (October 2008) Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $141 72 93 94 115 84 88 79 87 140 79 82 119 82 91 86 102 86 86 83 127 111 127 92 82 92 80 94 80 79 90 89 112 89 80 88 126 88 152 77 108 110 M&IE Rate $59 44 39 59 54 44 44 54 54 54 54 49 49 49 44 49 49 49 59 54 64 64 64 54 54 54 59 59 59 59 54 44 44 44 49 59 59 59 64 49 59 49 Maximum Per Diem Rate $200 116 132 153 169 128 132 133 141 194 133 131 168 131 135 135 151 135 145 137 191 175 191 146 136 146 139 153 139 138 144 133 156 133 129 147 185 147 216 126 167 159 State VA Key City2 Loudon County Lynchburg Manassas Norfolk, Portsmouth Richmond City Roanoke Stafford, Prince William Counties Virginia Beach County and/or Other Defined Location3,4 Loudon Campbell; City of Lynchburg City of Manassas Cities of Norfolk, Portsmouth City of Richmond City limits of Roanoke Stafford, Prince William City of Virginia Beach Effective Dates All year All year All year All year All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 2/29 3/1 - 11/30 12/1 - 12/31 1/1 - 2/29 3/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Wallops Island Accomack Warrenton VT Burlington, St. Albans Fauquier Chittenden, Franklin Manchester Montpelier Stowe Bennington Washington Lamoille White River Junction Windsor WA Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor, Oak Harbor Bremerton Everett, Lynnwood Ocean Shores San Juan, Skagit, Island Kitsap Snohomish Grays Harbor All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year Olympia, Tumwater Port Angeles, Port Townsend Seattle Spokane Tacoma Vancouver Thurston Clallam, Jefferson King Spokane Pierce Clark, Cowlitz, Skamania Publication 1542 (October 2008) Page 23 Table 3. (Effective October 1, 2007 – September 30, 2008) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 85 73 102 141 102 89 93 72 82 72 70 81 70 70 82 70 91 79 78 74 70 102 70 73 76 91 132 84 91 70 83 70 M&IE Rate $44 44 44 54 54 54 54 44 44 44 44 49 49 49 64 64 64 44 44 44 44 44 44 44 44 49 54 54 54 54 49 49 49 Maximum Per Diem Rate $123 129 117 156 195 156 143 137 116 126 116 119 130 119 134 146 134 135 123 122 118 114 146 114 117 125 145 186 138 145 119 132 119 State WI Key City2 Appleton Brookfield, Racine Green Bay Lake Geneva County and/or Other Defined Location3,4 Outagamie Waukesha, Racine Brown Walworth Effective Dates All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Madison Milwaukee Sheboygan Dane Milwaukee Sheboygan Sturgeon Bay Door Wisconsin Dells Columbia WV Charleston Morgantown Shepherdstown Wheeling Kanawha Monongalia Jefferson Ohio Park WY Cody Evanston, Rock Springs Gillette Jackson, Pinedale Uinta, Sweetwater Campbell Teton, Sublette Sheridan Sheridan 1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2008, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2008 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2008. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2008, through December 31, 2008. See Transition Rules under How To Use Per Diem Rate Tables for an example. 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.” 3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).” 2Unless Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. Page 24 Publication 1542 (October 2008) Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2008 – September 30, 2009)1 Note: The standard rate of $109 ($70 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 94 110 139 110 84 94 80 98 88 75 93 75 75 86 75 160 96 122 135 157 135 78 106 124 83 106 86 113 M&IE Rate $44 39 39 39 44 49 39 49 54 44 44 44 54 54 54 59 59 59 64 64 64 39 49 49 49 49 39 49 Maximum Per Diem Rate $138 149 178 149 128 143 119 147 142 119 137 119 129 140 129 219 155 181 199 221 199 117 155 173 132 155 125 162 State AL Key City2 Birmingham Gulf Shores County and/or Other Defined Location3,4 Jefferson, Shelby Baldwin Effective Dates All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year All year All year All year All year 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 1/1 - 2/28 3/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year Huntsville Mobile Montgomery AR Hot Springs Little Rock AZ Madison, Limestone Mobile Montgomery Garland Pulaski Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai Kayenta Navajo Phoenix, Scottsdale Maricopa Sedona City limits of Sedona Sierra Vista Tucson Cochise Pima Yuma CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Yuma Contra Costa Bakersfield, Delano Kern (Naval Weapons Center and Ordnance Test Station, China Lake) Barstow, Ontario, Victorville San Bernardino All year 78 44 122 All year All year All year All year All year 97 93 76 81 89 59 44 39 49 54 156 137 115 130 143 Benicia, Dixon, Fairfield, Solano Vacaville, Vallejo Brawley, Calexico, El Centro, Imperial Death Valley Eureka, Arcata, McKinleyville Imperial Inyo Humboldt Publication 1542 (October 2008) Page 25 Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 95 128 142 113 142 122 M&IE Rate $54 64 54 54 54 54 Maximum Per Diem Rate $149 192 196 167 196 176 State CA Key City2 Fresno Los Angeles Mammoth Lakes County and/or Other Defined Location3,4 Fresno Los Angeles, Orange, Ventura; Edwards AFB Mono Effective Dates All year All year 1/1 - 1/31 2/1 - 11/30 12/1 - 12/31 All year Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Modesto Monterey Napa Oakhurst Marin Stanislaus Monterey Napa Madera All year All year All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 8/31 9/1 - 12/31 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 6/30 7/1 - 11/30 12/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year 89 133 146 75 90 75 106 139 97 114 81 86 114 147 137 164 185 164 109 131 109 123 149 194 149 102 212 118 153 118 132 153 83 132 105 109 94 109 83 49 64 64 39 39 39 59 59 59 59 54 44 59 64 64 64 64 64 54 54 54 54 59 59 59 54 64 64 54 54 54 54 44 59 59 59 59 59 49 138 197 210 114 129 114 165 198 156 173 135 130 173 211 201 228 249 228 163 185 163 177 208 253 208 156 276 182 207 172 186 207 127 191 164 168 153 168 132 Oakland Palm Springs Alameda Riverside Point Arena, Gualala Redding Sacramento San Diego San Francisco Mendocino Shasta Sacramento San Diego San Francisco San Luis Obispo San Luis Obispo San Mateo, Foster City, Belmont Santa Barbara San Mateo Santa Barbara Santa Cruz Santa Monica Santa Rosa South Lake Tahoe Santa Cruz City limits of Santa Monica Sonoma El Dorado Stockton Sunnyvale, Palo Alto, San Jose Tahoe City Truckee San Joaquin Santa Clara Placer Nevada Visalia, Lemoore Tulare, Kings Page 26 Publication 1542 (October 2008) Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $100 133 126 223 111 85 223 105 88 83 102 83 188 72 96 77 188 149 104 94 125 94 93 91 76 93 76 157 96 157 212 103 212 211 99 128 155 268 233 225 127 268 122 88 112 95 96 105 75 M&IE Rate $44 64 64 64 64 64 64 54 44 39 39 39 49 49 49 49 49 49 54 49 49 49 44 49 39 39 39 54 54 54 54 54 54 59 59 59 59 64 64 64 64 64 64 44 49 64 64 64 59 Maximum Per Diem Rate $144 197 190 287 175 149 287 159 132 122 141 122 237 121 145 126 237 198 158 143 174 143 137 140 115 132 115 211 150 211 266 157 266 270 158 187 214 332 297 289 191 332 186 132 161 159 160 169 134 State CA Key City2 West Sacramento Yosemite National Park County and/or Other Defined Location3,4 Yolo Mariposa Pitkin Effective Dates All year 1/1 - 7/31 8/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 7/31 8/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year CO Aspen Boulder, Broomfield Colorado Springs Cortez Boulder, Broomfield El Paso Montezuma Crested Butte, Gunnison Gunnison Denver, Aurora Douglas County Durango Denver, Adams, Arapahoe, and Jefferson Douglas La Plata Fort Collins, Loveland Glenwood Springs, Grand Junction Montrose Larimer Garfield, Mesa Montrose Silverthorne, Breckenridge Steamboat Springs Summit Routt Telluride San Miguel Vail Eagle CT Bridgeport, Danbury Fairfield Cromwell, Old Saybrook Middlesex Hartford Lakeville, Salisbury New Haven New London, Groton Putnam, Danielson, Storrs, Mansfield Hartford Litchfield New Haven New London Windham, Tolland Publication 1542 (October 2008) Page 27 Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $209 165 233 209 M&IE Rate $64 64 64 64 Maximum Per Diem Rate $273 229 297 273 State DC Key City2 Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (see also Maryland and Virginia) Dover County and/or Other Defined Location3,4 Effective Dates 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 DE Kent 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 83 99 83 81 117 81 119 101 88 145 99 145 44 44 44 39 39 39 39 39 39 64 64 64 127 143 127 120 156 120 158 140 127 209 163 209 Lewes Sussex Wilmington FL Altamonte Springs Boca Raton, Delray Beach, Jupiter, Palm Beach, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach Bradenton Cocoa Beach Daytona Beach New Castle Seminole Palm Beach Manatee Brevard Volusia 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 7/31 8/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 115 85 106 93 117 93 176 118 176 128 88 118 96 118 83 135 176 118 83 93 105 124 150 105 89 39 39 44 39 39 39 54 54 54 49 49 49 49 49 44 44 44 44 44 44 39 39 39 39 49 154 124 150 132 156 132 230 172 230 177 137 167 145 167 127 179 220 162 127 137 144 163 189 144 138 Fort Lauderdale Broward Fort Myers Fort Pierce Lee St. Lucie Fort Walton Beach, DeFuniak Springs Okaloosa, Walton Gainesville Gulf Breeze Alachua Santa Rosa Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville Page 28 Publication 1542 (October 2008) Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $202 243 167 202 85 79 87 77 149 121 149 134 221 120 134 91 133 109 85 125 146 85 107 88 115 88 101 143 101 137 76 105 129 93 89 127 104 95 127 95 M&IE Rate $64 64 64 64 39 39 39 44 59 59 59 64 64 64 64 44 49 49 49 49 49 49 49 44 44 44 49 49 49 39 39 54 49 49 44 54 54 49 49 49 Maximum Per Diem Rate $266 307 231 266 124 118 126 121 208 180 208 198 285 184 198 135 182 158 134 174 195 134 156 132 159 132 150 192 150 176 115 159 178 142 133 181 158 144 176 144 State FL Key City2 Key West County and/or Other Defined Location3,4 Monroe Effective Dates 1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 7/31 8/1 - 12/31 All year All year 1/1 - 2/28 3/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year 1/1 - 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 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 Kissimmee Lakeland Leesburg Miami Osceola Polk Lake Miami-Dade Naples Collier Ocala Orlando Panama City Marion Orange Bay Pensacola, Pensacola Beach Punta Gorda Escambia Charlotte Sarasota Sarasota Sebring St. Augustine Stuart Tallahassee Tampa, St. Petersburg Vero Beach Highlands St. Johns Martin Leon Pinellas, Hillsborough Indian River Publication 1542 (October 2008) Page 29 Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 90 141 79 92 77 80 120 146 120 77 M&IE Rate $39 49 39 39 39 44 49 49 49 44 Maximum Per Diem Rate $129 190 118 131 116 124 169 195 169 121 State GA Key City2 Athens Atlanta Augusta Columbus Conyers County and/or Other Defined Location3,4 Clarke Fulton, DeKalb, Cobb Richmond Muscogee Rockdale Effective Dates All year All year All year All year All year All year 1/1 - 2/28 3/1 - 9/30 10/1 - 12/31 All year Duluth, Norcross, Gwinnett Lawrenceville, Braselton Jekyll Island, Brunswick Glynn Peachtree City, Jonesboro, Morrow, Newnan Savannah IA Cedar Rapids Des Moines ID Boise Coeur d’Alene Fayette, Clayton, Coweta Chatham Linn Polk Ada Kootenai 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 108 80 86 86 75 109 75 84 86 91 49 39 44 49 59 59 59 59 39 44 157 119 130 135 134 168 134 143 125 135 Sun Valley, Ketchum Twin Falls IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Chicago Blaine Twin Falls Will Cook, Lake 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year All year All year All year All year 157 209 177 218 157 87 106 111 83 96 78 90 93 94 87 82 64 64 64 64 64 44 49 59 49 44 44 39 44 44 39 39 221 273 241 282 221 131 155 170 132 140 122 129 137 138 126 121 Elgin, Aurora Oakbrook Terrace O’Fallon, Fairview Heights, Collinsville Springfield IN Bloomington Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City Kane; City of Elgin DuPage Bond, Calhoun, Clinton, Jersey, Macoupin, Madison, Monroe, St. Clair Sangamon Monroe Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte Page 30 Publication 1542 (October 2008) Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 95 82 107 86 98 117 91 103 94 103 101 96 86 80 140 101 140 90 203 256 203 119 100 142 100 85 118 85 106 186 123 106 119 206 119 91 109 M&IE Rate $44 49 44 49 44 44 49 49 49 49 44 49 49 39 59 59 59 59 64 64 64 59 49 49 49 59 59 59 64 64 64 64 64 64 64 39 59 Maximum Per Diem Rate $139 131 151 135 142 161 140 152 143 152 145 145 135 119 199 160 199 149 267 320 267 178 149 191 149 144 177 144 170 250 187 170 183 270 183 130 168 State IN Key City2 South Bend Valparaiso, Burlington Beach County and/or Other Defined Location3,4 St. Joseph Porter Wyandotte, Johnson Sedgwick Boone Kenton Fayette Jefferson Effective Dates All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year KS Kansas City, Overland Park Wichita KY Boone County Kenton County Lexington Louisville LA Baton Rouge Covington, Slidell Lafayette Lake Charles New Orleans East Baton Rouge Parish St. Tammany Parish Lafayette Consolidated Government Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Essex Suffolk; City of Cambridge MA Andover Boston, Cambridge Burlington, Woburn Falmouth Middlesex City limits of Falmouth Hyannis Barnstable Martha’s Vineyard Dukes Nantucket Nantucket Northampton Pittsfield Hampshire Berkshire Publication 1542 (October 2008) Page 31 Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 95 123 96 96 209 165 233 209 83 126 157 172 157 106 105 163 140 105 125 89 76 90 97 82 181 82 87 143 87 70 83 126 93 70 89 113 89 70 78 70 91 74 74 107 81 M&IE Rate $54 44 44 49 64 64 64 64 44 64 59 59 59 54 54 54 54 54 49 39 39 39 39 64 64 64 49 49 49 54 54 54 54 54 44 44 44 49 49 49 44 49 49 49 39 Maximum Per Diem Rate $149 167 140 145 273 229 297 273 127 190 216 231 216 160 159 217 194 159 174 128 115 129 136 146 245 146 136 192 136 124 137 180 147 124 133 157 133 119 127 119 135 123 123 156 120 State MA Key City2 County and/or Other Defined Location3,4 Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 Plymouth, Taunton, New Plymouth, Bristol Bedford Quincy Springfield Worcester Norfolk Hampden Worcester MD Counties of Montgomery and Prince George’s Aberdeen, Bel Air, Belcamp, Edgewood Annapolis Baltimore Harford Anne Arundel Baltimore City All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 4/30 5/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year Baltimore County Baltimore Cambridge, St. Michaels Dorchester, Talbot Columbia Frederick Hagerstown La Plata, Indian Head Lexington Park, Leonardtown, Lusby Ocean City Howard Frederick Washington Charles St. Mary’s, Calvert Worcester ME Bar Harbor Hancock Kennebunk, Kittery, Sanford York Portland Cumberland, Sagadahoc Rockport Knox MI Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix Detroit East Lansing, Lansing Washtenaw Berrien Charlevoix Wayne Ingham, Eaton Page 32 Publication 1542 (October 2008) Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 80 84 82 86 70 88 70 78 73 72 88 72 75 71 94 71 97 70 85 70 70 118 70 77 82 103 82 90 M&IE Rate $39 39 44 44 49 49 49 39 44 39 39 39 39 54 54 54 44 39 39 39 44 44 44 39 49 49 49 49 Maximum Per Diem Rate $119 123 126 130 119 137 119 117 117 111 127 111 114 125 148 125 141 109 124 109 114 162 114 116 131 152 131 139 State MI Key City2 Flint Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island County and/or Other Defined Location3,4 Genesee Kent Ottawa Kalamazoo, Calhoun Mackinac Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year Midland Mount Pleasant Muskegon Midland Isabella Muskegon Ontonagon, Baraga, Houghton Petoskey Ontonagon, Baraga, Houghton Emmet Pontiac, Auburn Hills South Haven Oakland Van Buren Traverse City, Leland Grand Traverse, Leelanau Warren MN Duluth Macomb St. Louis Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Minneapolis, St. Paul Rochester MO Columbia Kansas City Springfield St. Louis MS Grenada Gulfport, Biloxi Dakota Hennepin, Ramsey Olmsted Boone Jackson, Clay, Cass, Platte Greene St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City Grenada Harrison All year All year All Year All year All year All year All year All year 130 95 79 107 76 111 75 80 64 44 39 49 39 59 44 44 194 139 118 156 115 170 119 124 Publication 1542 (October 2008) Page 33 Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 76 81 91 76 82 107 82 80 77 84 106 84 81 94 81 76 106 76 92 97 95 85 89 80 70 116 70 89 92 93 109 93 89 M&IE Rate $49 44 44 44 49 49 49 44 44 44 44 44 49 49 49 49 49 49 49 49 49 49 44 39 54 54 54 44 54 49 49 49 44 Maximum Per Diem Rate $125 125 135 120 131 156 131 124 121 128 150 128 130 143 130 125 155 125 141 146 144 134 133 119 124 170 124 133 146 142 158 142 133 State MS Key City2 Hattiesburg Robinsonville Southaven Starkville County and/or Other Defined Location3,4 Forrest, Lamar Tunica Desoto Oktibbeha Gallatin Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year MT Big Sky, West Yellowstone Butte Helena Missoula, Polson, Kalispell Silver Bow Lewis and Clark Missoula, Lake, Flathead NC Asheville Buncombe Atlantic Beach, Morehead City Chapel Hill Charlotte Durham Fayetteville Greensboro Greenville Kill Devil Carteret Orange Mecklenburg Durham Cumberland Guilford Pitt Dare New Bern, Havelock Raleigh Wilmington Craven Wake New Hanover Winston-Salem ND NE NH Forsyth The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. Omaha Concord Douglas Merrimack All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 99 85 94 85 112 145 112 94 86 99 86 49 44 44 44 49 49 49 44 39 39 39 148 129 138 129 161 194 161 138 125 138 125 Conway Carroll Durham Laconia Strafford Belknap Page 34 Publication 1542 (October 2008) Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 99 M&IE Rate $49 Maximum Per Diem Rate $148 State NH Key City2 Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Manchester Portsmouth County and/or Other Defined Location3,4 Grafton, Sullivan Effective Dates All year Hillsborough Rockingham All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year All year All year All year All year All year All year 98 102 132 102 105 117 105 127 94 125 114 113 133 142 139 106 44 44 44 44 54 54 54 44 44 49 44 39 49 49 44 49 142 146 176 146 159 171 159 171 138 174 158 152 182 191 183 155 NJ Atlantic City, Cape May, Ocean City Belle Mead Cherry Hill, Moorestown Eatontown, Freehold Edison, Piscataway Flemington Newark Parsippany Princeton, Trenton Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Toms River Atlantic, Cape May Somerset Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union Ocean 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 12/31 All year 92 116 92 80 82 86 75 110 149 110 126 105 103 39 39 39 49 49 59 59 49 49 49 64 64 64 131 155 131 129 131 145 134 159 198 159 190 169 167 NM Albuquerque Los Alamos Santa Fe Taos Bernalillo Los Alamos Santa Fe Taos Washoe NV Incline Village, Crystal Bay, Reno, Sparks Las Vegas Stateline, Carson City Clark Douglas, Carson City Publication 1542 (October 2008) Page 35 Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $111 87 92 162 M&IE Rate $49 39 54 64 Maximum Per Diem Rate $160 126 146 226 State NY Key City2 Albany Binghamton, Owego Buffalo Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Glens Falls County and/or Other Defined Location3,4 Albany Broome, Tioga Erie Nassau Effective Dates All year All year All year All year Warren 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 98 150 98 102 96 111 150 111 285 259 360 49 49 49 44 49 54 54 54 64 64 64 147 199 147 146 145 165 204 165 349 323 424 Ithaca, Waterloo, Romulus Kingston Lake Placid Tompkins, Seneca Ulster Essex Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Niagara Falls Bronx, Kings, New York, Queens, Richmond Niagara 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year 79 97 79 117 110 131 44 44 44 49 54 64 123 141 123 166 164 195 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 101 106 169 106 94 164 97 114 88 90 112 44 44 44 44 44 59 39 44 49 44 54 145 150 213 150 138 223 136 158 137 134 166 Onondaga Tarrytown, White Plains, Westchester New Rochelle, Yonkers Troy West Point OH Akron Canton Cincinnati Rensselaer Orange Summit Stark Hamilton, Clermont Page 36 Publication 1542 (October 2008) Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $110 105 84 91 87 82 108 81 82 83 79 87 98 90 124 90 85 100 86 112 86 116 89 132 89 91 102 107 92 78 103 78 99 91 97 159 91 M&IE Rate $54 49 44 49 44 39 39 44 39 49 44 44 44 44 44 44 39 44 49 49 49 49 54 54 54 44 59 44 39 54 54 54 44 44 44 44 44 Maximum Per Diem Rate $164 154 128 140 131 121 147 125 121 132 123 131 142 134 168 134 124 144 135 161 135 165 143 186 143 135 161 151 131 132 157 132 143 135 141 203 135 State OH Key City2 Cleveland Columbus Dayton, Fairborn Hamilton Mentor Rittman Sandusky, Bellevue Toledo Youngstown County and/or Other Defined Location3,4 Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson, Klamath Washington Deschutes Effective Dates 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 - 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 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 5/31 6/1 - 9/30 10/1 - 12/31 OK Oklahoma City Tulsa OR Ashland, Crater Lake Beaverton Bend Clackamas Eugene, Florence Lincoln City Clackamas Lane Lincoln Portland Seaside Multnomah Clatsop PA Allentown, Easton, Bethlehem Bucks County Chester, Radnor, Essington Erie Gettysburg Lehigh, Northampton Bucks Delaware Erie Adams Harrisburg Hershey Dauphin (except City of Hershey) City limits of Hershey Publication 1542 (October 2008) Page 37 Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 95 122 84 128 155 166 155 114 98 80 88 103 M&IE Rate $49 49 54 59 64 64 64 54 44 39 44 49 Maximum Per Diem Rate $144 171 138 187 219 230 219 168 142 119 132 152 State PA Key City2 Lancaster Malvern, Frazer, Berwyn, Phoenixville Mechanicsburg Montgomery County Philadelphia County and/or Other Defined Location3,4 Lancaster Chester Cumberland Montgomery Philadelphia Effective Dates All year All year 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 Pittsburgh Reading Scranton State College RI East Greenwich, Warwick, North Kingstown Allegheny Berks Lackawanna Centre Kent, Washington Jamestown, Middletown, Newport Newport Providence SC Aiken Charleston Columbia Greenville Hilton Head Providence Aiken Charleston, Berkeley, Dorchester Richland Greenville Beaufort 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year All year 1/1 - 3/31 4/1 - 8/31 9/30 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year 120 178 120 145 81 141 92 92 98 144 114 98 70 114 86 70 70 92 70 70 109 70 70 95 70 101 87 83 99 117 86 64 64 64 54 39 54 44 49 54 54 54 54 54 54 54 54 39 39 39 44 44 44 44 44 44 49 44 49 49 54 39 184 242 184 199 120 195 136 141 152 198 168 152 124 168 140 124 109 131 109 114 153 114 114 139 114 150 131 132 148 171 125 Myrtle Beach Horry SD Hot Springs Fall River, Custer Rapid City Pennington Sturgis, Spearfish Meade, Butte, Lawrence TN Brentwood, Franklin Chattanooga Knoxville Memphis Nashville Oak Ridge Williamson Hamilton Knox Shelby Davidson Anderson Page 38 Publication 1542 (October 2008) Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $149 114 107 114 82 86 89 129 115 92 99 121 99 110 81 88 84 108 95 117 84 110 84 85 164 91 86 116 102 209 165 233 209 79 72 79 80 100 89 97 107 89 93 74 81 M&IE Rate $44 54 54 54 49 39 44 59 59 44 49 49 49 59 39 44 44 49 44 54 44 44 44 39 64 64 49 54 54 64 64 64 64 49 49 49 54 44 44 44 44 44 49 54 44 Maximum Per Diem Rate $193 168 161 168 131 125 133 188 174 136 148 170 148 169 120 132 128 157 139 171 128 154 128 124 228 155 135 170 156 273 229 297 273 128 121 128 134 144 133 141 151 133 142 128 125 State TX Key City2 Arlington, Fort Worth, Grapevine Austin County and/or Other Defined Location3,4 Tarrant; City limits of Grapevine Travis Effective Dates All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 Beaumont College Station Corpus Christi Dallas El Paso Galveston Jefferson Brazos Nueces Dallas; City limits of Dallas El Paso Galveston Houston Hunt County Laredo McAllen Plano Round Rock San Antonio South Padre Island Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center Hunt Webb Hidalgo Collin Williamson Bexar Cameron All year All year All year All year All year All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 Washington 1/1 - 3/31 4/1 - 5/31 6/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year Waco UT Park City Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax Abington McLennan Summit Utah Salt Lake, Tooele Blacksburg Charlottesville Chesapeake, Suffolk Montgomery City of Charlottesville; Albemarle, Greene Cities of Chesapeake, Suffolk Chesterfield, Henrico Counties Fredericksburg Hampton City, Newport News Chesterfield, Henrico City of Fredericksburg; Spotsylvania Cities of Hampton City, Newport News Publication 1542 (October 2008) Page 39 Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 97 75 140 78 101 96 123 129 123 96 95 88 151 88 87 121 87 99 90 105 90 94 93 141 121 141 90 82 90 84 94 84 M&IE Rate $54 54 54 59 44 39 59 54 54 54 44 44 54 54 54 49 49 49 44 49 49 49 59 54 64 64 64 54 54 54 59 59 59 Maximum Per Diem Rate $129 151 129 199 122 140 155 177 183 177 140 139 142 205 142 136 170 136 143 139 154 139 153 147 205 185 205 144 136 144 143 153 143 State VA Key City2 James City and York Counties; Williamsburg Loudon County Lynchburg Manassas Norfolk, Portsmouth Richmond City County and/or Other Defined Location3,4 James City and York Counties; City of Williamsburg Effective Dates 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Loudon Campbell; City of Lynchburg City of Manassas Cities of Norfolk, Portsmouth City of Richmond Roanoke Stafford, Prince William Counties Virginia Beach City limits of Roanoke Stafford, Prince William City of Virginia Beach Wallops Island Accomack Warrenton VT Burlington, St. Albans Fauquier Chittenden, Franklin Manchester Montpelier Stowe Bennington Washington Lamoille White River Junction Windsor WA Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor, Oak Harbor Bremerton Everett, Lynnwood Ocean Shores San Juan, Skagit, Island Kitsap Snohomish Grays Harbor All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 83 99 86 109 86 86 92 129 92 158 83 118 120 59 54 44 44 44 49 59 59 59 64 49 59 49 142 153 130 153 130 135 151 188 151 222 132 177 169 Olympia, Tumwater Port Angeles, Port Townsend Seattle Spokane Tacoma Vancouver Thurston Clallam, Jefferson King Spokane Pierce Clark, Cowlitz, Skamania Page 40 Publication 1542 (October 2008) Table 4. (Effective October 1, 2008 – September 30, 2009) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 81 92 75 98 146 98 90 99 79 70 88 70 70 86 70 95 83 80 93 75 110 75 91 85 104 85 113 164 104 113 70 90 70 M&IE Rate $44 44 44 54 54 54 54 44 44 49 49 49 64 64 64 44 44 44 44 44 44 44 44 49 49 49 54 54 54 54 49 49 49 Maximum Per Diem Rate $125 136 119 152 200 152 144 143 123 119 137 119 134 150 134 139 127 124 137 119 154 119 135 134 153 134 167 218 158 167 119 139 119 State WI Key City2 Appleton Brookfield, Racine Green Bay Lake Geneva County and/or Other Defined Location3,4 Outagamie Waukesha, Racine Brown Walworth Effective Dates All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Madison Milwaukee Sheboygan Sturgeon Bay Dane Milwaukee Sheboygan Door Wisconsin Dells Columbia WV Charleston Morgantown Shepherdstown Wheeling Kanawha Monongalia Jefferson Ohio Park WY Cody Evanston, Rock Springs Gillette Uinta, Sweetwater Campbell Jackson, Pinedale Teton, Sublette Sheridan Sheridan 1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2009, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2009 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2009. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2009, through December 31, 2009. See Transition Rules under How To Use Per Diem Rate Tables for an example. 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.” 3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).” 2Unless Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. Publication 1542 (October 2008) Page 41 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service —Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate. Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or your local IRS office. Free tax services. To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free help with your return. Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, call 1-800-829-1040. As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP’s website at www.aarp.org/money/taxaide. Page 42 For more information on these programs, go to www.irs.gov and enter keyword “VITA” in the upper right-hand corner. Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to: • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers. irs.gov and click on Where’s My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Download forms, instructions, and publications. Order IRS products online. Research your tax questions online. Search publications online by topic or keyword. View Internal Revenue Bulletins (IRBs) published in the last few years. holding calculator online at www.irs.gov/individuals. Alternative Minimum Tax (AMT) Assistant. email. • Check the status of your 2008 refund. Go to www. • • • • • • Figure your withholding allowances using the with• Determine if Form 6251 must be filed by using our • Sign up to receive local and national tax news by • Get information on starting and operating a small business. Phone. Many services are available by phone. • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days. questions at 1-800-829-1040. • Asking tax questions. Call the IRS with your tax • 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 Publication 1542 (October 2008) look in the phone book under United States Government, Internal Revenue Service. • TTY/TDD equipment. If you have access to TTY/ TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2008 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. prior year refund or amended return refund, call 1-800-829-1954. • Refund information. To check the status of your where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary —just walk in. 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. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain: • Other refund information. To check the status of a Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call. Walk-in. Many products and services are available on a walk-in basis. • • • • • • • • • • Current-year forms, instructions, and publications. Prior-year forms, instructions, and publications. Tax Map: an electronic research tool and finding aid. Tax law frequently asked questions. Tax Topics from the IRS telephone response system. Internal Revenue Code—Title 26 of the U.S. Code. Fill-in, print, and save features for most tax forms. Internal Revenue Bulletins. Toll-free and email technical support. Two releases during the year. – The first release will ship the beginning of January 2009. – The final release will ship the beginning of March 2009. • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 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 are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center • Services. You can walk in to your local Taxpayer Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). The price is discounted to $25 for orders placed prior to December 1, 2008. Small Business Resource Guide 2009. This online guide is a must for every small business owner or any taxpayer about to start a business. This year’s guide includes: Page 43 Publication 1542 (October 2008) • Helpful information, such as how to prepare a business plan, find financing for your business, and much more. • A site map of the guide to help you navigate the pages with ease. • All the business tax forms, instructions, and publications needed to successfully manage a business. • An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. • Tax law changes for 2009. • Tax Map: an electronic research tool and finding aid. • Web links to various government agencies, business associations, and IRS organizations. gest changes for future editions. The information is updated during the year. Visit www.irs.gov and enter keyword “SBRG” in the upper right-hand corner for more information. • “Rate the Product” survey—your opportunity to sug- Page 44 Publication 1542 (October 2008)

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