2003 IRS Individual Forms Publication 1542

Department of the Treasury Internal Revenue Service Contents What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 2 2 2 Publication 1542 (Rev. April 2004) Cat. No. 12684I How To Use Per Diem Rate Tables . . . . . . . . . . . . The Two Substantiation Methods . . . . . . . . . . . . Transition Rules . . . . . . . . . . . . . . . . . . . . . . . . . Per Diem Rates (For Travel Within the Continental United States) Per Diem Rate Tables . . . . . . . . . . . . . . . . . . . . . . . 4 Table 1. Localities Eligible for $204 ($45 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2002 – October 31, 2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Table 2. Localities Eligible for $207 ($46 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective November 1, 2003) . . . . . . . . . . . . 6 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2002 – September 30, 2003) . . . . . . . . . . . . . . . . . . 8 Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2003 – September 30, 2004) . . . . . . . . . . . . . . . . . . 25 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 41 What’s New In an effort to get time-sensitive per diem information to you when you need it, we are making changes to Publication 1542. Last printed edition. The February 2004 revision of Publication 1542 was the last regularly scheduled printed edition. If you are unable to print a copy of the April 2004 revision from the Internet, see How To Get Tax Help at the end of this publication. Follow the instructions under Phone for “Ordering forms, instructions, and publications.” New schedule. Beginning with this revision, we are initiating a new schedule. • 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 Tax Forms, Pubs, and Other Tax Products; then click on the link provided under Changes to Our Current Tax Products. Get forms and other information faster and easier by: Internet • www.irs.gov or FTP • ftp.irs.gov FAX • 703–368–9694 (from your fax machine) • 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 lateOctober. Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS), on or after October 1, 2002, and before January 1, 2005. It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 13 of Publication 535, Business Expenses, or Revenue Procedure 2003-80, 2003-45 I.R.B. 1037. 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 the following three Internet locations. 1. CONUS per diem rates —www.gsa.gov. 2. Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions —www.dtic.mil/ perdiem/pdrates.html. 3. Foreign per diem rates —www.state.gov. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can email us at *taxforms@irs.gov. Please put “Publications Comment” on the subject line. 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 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. penses (M&IE)) per diem, effective October 1, 2002. For travel on or after this date, all other localities within CONUS are eligible for $125 ($35 M&IE) per diem under the high-low method. Table 2 lists the localities that are eligible for $207 ($46 M&IE) per diem, effective November 1, 2003. For travel on or after November 1, 2003, the per diem for all other localities increases to $126 ($36 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, 2002; those in Table 4 are effective October 1, 2003. The standard rate for all locations within CONUS not specifically listed in Table 3 is $85 ($55 for lodging and $30 for M&IE); that for Table 4 is $86 ($55 for lodging and $31 for M&IE). Transition Rules The transition period covers the last 2 –3 months of the calendar year, from the time that new rates are effective (October 1 or November 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 2004, and you determine A’s travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2004. For A’s November trip and any others during the remainder of 2004, you may continue using the same set of rates (Table 2) or change to the new rates that will be effective in October or November. 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, 2005, you must use the rates in effect for 2005, 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 2005 calendar year. The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb. Federal per diem rate method. New CONUS per diem rates become effective on October 1 of each year, and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. The Two Substantiation Methods The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. High-low method. The first two tables in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year as shown in column 4. Table 1 lists the localities that are eligible for $204 ($45 meals and incidental exPage 2 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 2004 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 2004, while Employee Q’s only other travel occurs in October 2004. 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, 2004. 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, 2004. You can choose a new method for either or both employees; this choice will become effective on January 1, 2005. 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 later in 2004. To be sure you have the CAUTION most current rate, check the IRS website (www.irs.gov) for an updated Publication 1542, other Internet websites listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040. ! Page 3 Per Diem Rate Tables Table 1. Localities Eligible for $204 ($45 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2002 – October 31, 2003)1,2 Note: The standard (“low”) rate of $125 ($90 for lodging and $35 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 State CA Key City Napa Palm Springs San Francisco San Mateo/Redwood City Santa Monica Sunnyvale/Palo Alto/San Jose Tahoe City CO Aspen Silverthorne/Keystone Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Key West Sun Valley Chicago New Orleans/St. Bernard Boston Cambridge Martha’s Vineyard Nantucket MD Baltimore Counties of Montgomery and Prince George’s Ocean City ME MI Kennebunk/Kittery/Sanford Mackinac Island Traverse City MT NJ Big Sky Atlantic City Cape May Edison Newark Ocean City Worcester York Mackinac Grand Traverse Gallatin (except West Yellowstone) Atlantic Cape May (except Ocean City) Middlesex (except Piscataway) Bergen, Essex, Hudson, Passaic City limits of Ocean City Monroe City limits of Sun Valley Cook, Lake Orleans, St. Bernard, Plaquemine, and Jefferson Parishes Suffolk Middlesex (except Lowell) Dukes Nantucket Baltimore County and/or Other Defined Location Napa Riverside San Francisco San Mateo City limits of Santa Monica Santa Clara Placer Pitkin Summit San Miguel Eagle $204 Rate 4/1 - 11/15 1/1 - 5/31 All year All year 6/1 - 9/30 All year All year 1/1 - 4/30 All year 1/1 - 9/30 12/20 - 12/31 1/1 - 3/31 12/1 - 12/31 All year FL ID IL LA MA 1/1 - 4/30 All year All year 1/1 - 5/31 All year All year 6/1 - 10/15 6/15 - 10/15 All year All year 6/15 - 10/31 6/15 - 10/31 All year All year All year 6/1 - 11/30 6/1 - 11/30 All year All year 6/15 - 9/15 Page 4 Table 1. (Effective October 1, 2002 – October 31, 2003) (Continued) Per Diem Locality State NJ Key City Piscataway/Belle Mead Princeton/Trenton NV NY Stateline The Bronx/Brooklyn/Queens Manhattan Nassau County/Great Neck Staten Island Suffolk County White Plains PA Hershey King of Prussia/Ft. Washington/ Bala Cynwyd Philadelphia UT Ogden/Layton/Davis County Park City Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Wintergreen WA 1Transition Effective Date of $204 Rate All year All year All year All year All year All year All year All year All year 6/1 - 9/15 4/1 - 11/30 All year 1/15 - 2/28 1/1 - 3/31 12/15 - 12/31 1/15 - 2/28 1/15 - 2/28 All year County and/or Other Defined Location Somerset; city limits of Piscataway Mercer Douglas The boroughs of the Bronx, Brooklyn, and Queens The borough of Manhattan Nassau Richmond Suffolk City limits of White Plains City limits of Hershey Montgomery Philadelphia Weber, Davis Summit Utah Salt Lake; Dugway Proving Ground, Tooele Army Depot Nelson King All year All year high-cost localities published in Table 2, 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. 2Revenue Seattle rule. A payor who used the high-low substantiation method in Table 1 for an employee during the first 10 months of calendar year 2003 must continue to use the high-low substantiation method for the remainder of calendar year 2003 for that employee. For travel on or after November 1, 2003, and before January 1, 2004, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and Procedure 2002 – 63 in Internal Revenue Bulletin No. 2002 – 41. Page 5 Table 2. Localities Eligible for $207 ($46 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective November 1, 2003)1,2 Note: The standard (“low”) rate of $126 ($90 for lodging and $36 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 State CA Key City Napa Palm Springs San Francisco Santa Monica Tahoe City CO Aspen Silverthorne/Keystone Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Key West Naples ID Coeur d’Alene Sun Valley IL LA MA Chicago New Orleans/St. Bernard Boston Cambridge Martha’s Vineyard Nantucket MD Baltimore Counties of Montgomery and Prince George’s Ocean City ME MI Kennebunk/Kittery/Sanford Mackinac Island Traverse City MT NJ Big Sky Atlantic City Cape May Edison Newark Ocean City Piscataway/Belle Mead Princeton/Trenton NV Stateline Worcester York Mackinac Grand Traverse Gallatin (except West Yellowstone) Atlantic Cape May (except Ocean City) Middlesex (except Piscataway) Bergen, Essex, Hudson, Passaic City limits of Ocean City Somerset; city limits of Piscataway Mercer Douglas Monroe Collier Kootenai City limits of Sun Valley Cook, Lake Orleans, St. Bernard, Plaquemine, and Jefferson Parishes Suffolk Middlesex (except Lowell) Dukes Nantucket Baltimore County and/or Other Defined Location Napa Riverside San Francisco City limits of Santa Monica Placer Pitkin Summit San Miguel Eagle $207 Rate 4/1 - 11/15 1/1 - 5/31 All year All year All year 1/1 - 4/30 All year 1/1 - 9/30 12/20 - 12/31 1/1 - 3/31 12/1 - 12/31 All year FL 1/1 - 4/30 1/1 - 4/15 12/16 - 12/31 6/1 - 9/30 All year All year 1/1 - 5/31 All year All year 6/1 - 10/15 6/15 - 10/15 All year All year 6/15 - 10/31 6/15 - 10/31 All year All year All year 6/1 - 11/30 6/1 - 11/30 All year All year 6/15 - 9/15 All year All year All year Page 6 Table 2. (Effective November 1, 2003) (Continued) Per Diem Locality State NY Key City The Bronx/Queens Brooklyn Manhattan Nassau County/Great Neck Staten Island Suffolk County White Plains PA Hershey King of Prussia/Ft. Washington/Bala Cynwyd Philadelphia UT VA Park City Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Wintergreen WA Seattle Nelson King County and/or Other Defined Location The boroughs of The Bronx and Queens The borough of Brooklyn The borough of Manhattan Nassau Richmond Suffolk City limits of White Plains City limits of Hershey Montgomery Philadelphia Summit All year All year All year All year All year All year All year 6/1 - 9/15 All year All year 1/1 - 3/31 12/15 - 12/31 All year Effective Date of $204 Rate All year All year high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2003 – 80, 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. 2Revenue 1Transition rule. A payor who uses the high-low substantiation method in Table 2 for an employee during the first 9 months of calendar year 2004 must continue to use the high-low substantiation method for the remainder of calendar year 2004 for that employee. For travel on or after October 1, 2004, and before January 1, 2005, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and Procedure 2003 – 80 in Internal Revenue Bulletin No. 2003 – 45. Page 7 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2002 – September 30, 2003)1 Note: The standard rate of $85 ($55 for lodging and $30 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302 – 2, 302 – 4, and 302 – 5 of 41 CFR.) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 59 69 64 101 64 67 57 63 60 72 80 65 55 98 55 55 67 55 94 106 94 65 98 65 107 79 59 90 85 58 68 69 85 69 108 60 73 68 99 106 70 108 62 60 M&IE Rate $42 34 38 38 38 38 42 34 34 38 38 38 38 38 38 38 38 38 46 46 46 34 34 34 46 46 46 46 42 42 38 34 34 34 46 46 34 42 50 50 46 46 34 38 Maximum Per Diem Rate $101 103 102 139 102 105 99 97 94 110 118 103 93 136 93 93 105 93 140 152 140 99 132 99 153 125 105 136 127 100 106 103 119 103 154 106 107 110 149 156 116 154 96 98 State AL Key City2 Birmingham Decatur Gulf Shores County and/or Other Defined Location3,4 Jefferson Morgan Baldwin Effective Dates All year All year 1/1 - 5/14 5/15 - 9/4 9/5 - 12/31 All year All year All year All year All year 1/1 - 4/30 5/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 10/21 10/22 - 12/31 1/1 - 4/14 4/15 - 10/15 10/16 - 12/31 1/1 - 4/15 4/16 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/15 4/16 - 12/31 All year 1/1 - 5/4 5/5 - 9/30 10/1 - 12/31 All year All year All year All year Huntsville Montgomery Tuscaloosa AR Hot Springs Little Rock AZ Casa Grande Chinle Madison Montgomery Tuscaloosa Garland Pulaski Pinal Apache Flagstaff All points in Coconino County not covered under Grand Canyon per diem area All points in the Grand Canyon National Park and Kaibab National Forest within Coconino County Navajo Grand Canyon Kayenta Phoenix/Scottsdale Maricopa Tucson Yuma CA Clearlake Pima; Davis-Monthan AFB Yuma Lake Contra Costa County Death Valley Fresno Kern County Los Angeles Contra Costa Inyo Fresno Kern Los Angeles, Orange, Ventura; Edwards AFB; Naval Before 9/17/03 Weapons Center and Ordnance Test Station, China After 9/16/03 Lake (see Santa Monica) Mono Marin Merced Stanislaus All year All year All year All year Mammoth Lakes Marin County Merced Modesto Page 8 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 94 75 110 125 110 55 79 55 118 105 84 129 84 109 78 79 93 99 110 159 139 79 134 102 114 108 109 125 109 125 89 79 84 97 84 150 106 145 63 81 63 69 69 82 114 82 M&IE Rate $46 46 46 46 46 46 42 42 42 42 42 42 46 46 42 34 46 46 50 50 50 50 42 46 46 42 46 42 42 42 42 46 46 46 46 46 50 50 46 46 46 46 42 34 46 46 46 Maximum Per Diem Rate $121 140 121 156 171 156 97 121 97 160 147 126 175 130 151 112 125 139 149 160 209 189 121 180 148 156 154 151 167 151 167 135 125 130 143 130 200 156 191 109 127 109 111 103 128 160 128 State CA Key City2 Monterey County and/or Other Defined Location3,4 Monterey Effective Dates 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 11/15 11/16 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 Before 9/17/03 After 9/16/03 All year 1/1 - 5/31 6/1 - 12/31 All year All year Before 9/17/03 After 9/16/03 Before 6/12/03 After 6/11/03 Before 9/17/03 After 9/16/03 All year Before 9/17/03 After 9/16/03 All year All year Before 9/17/03 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 After 9/16/03 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Before 9/17/03 After 9/16/03 All year 1/1 - 6/14 6/15 - 9/30 10/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 Napa Napa Oakhurst Madera Oakland Ontario/Barstow/ Victorville Palm Springs Point Arena/Gualala Redding Sacramento San Diego San Francisco San Luis Obispo San Mateo/ Redwood City Santa Barbara Santa Cruz Santa Monica Alameda San Bernardino Riverside Mendocino Shasta Sacramento San Diego San Francisco San Luis Obispo San Mateo Santa Barbara Santa Cruz City limits of Santa Monica (see Los Angeles) Santa Rosa Solano County South Lake Tahoe Sonoma Solano; Travis AFB El Dorado (see also Stateline, NV) Sunnyvale/Palo Alto/ San Jose Tahoe City Truckee Santa Clara Placer Nevada Visalia West Sacramento Yosemite National Park Tulare Yolo Mariposa Page 9 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $145 89 93 59 73 59 79 69 97 58 71 97 112 M&IE Rate $46 46 46 42 42 42 42 34 46 46 46 46 46 Maximum Per Diem Rate $191 135 139 101 115 101 121 103 143 104 117 143 158 State CO Key City2 Aspen Boulder Colorado Springs County and/or Other Defined Location3,4 Pitkin Boulder El Paso Effective Dates 1/1 - 4/30 5/1 - 12/31 All year Before 9/3/03 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31 After 9/2/03 All year 1/1 - 4/15 4/16 - 6/15 6/16 - 11/14 11/15 - 12/31 All year Cortez Crested Butte Montezuma City limits of Crested Butte (see Gunnison County) Denver Denver, Adams, and Arapahoe Counties, that portion of Westminster located in Jefferson County, and Lone Tree in Douglas County La Plata Durango 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 All year 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 9/30 10/1 - 12/19 12/20 - 12/31 All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year All year All year All year 70 99 70 76 55 95 55 64 55 70 55 94 69 69 58 72 58 170 59 147 85 147 62 200 105 200 109 120 95 78 87 42 42 42 38 34 34 34 34 38 38 38 38 34 38 38 38 38 42 42 46 46 46 34 46 46 46 42 42 42 34 38 112 141 112 114 89 129 89 98 93 108 93 132 103 107 96 110 96 212 101 193 131 193 96 246 151 246 151 162 137 112 125 Fort Collins Glenwood Springs Larimer (except Loveland) Garfield Grand Junction Gunnison Mesa Gunnison (except Crested Butte) Jefferson County Loveland Montrose Pueblo Jefferson City limits of Loveland (see Larimer County) Montrose Pueblo Silverthorne/Keystone Steamboat Springs Telluride Summit Routt San Miguel Trinidad Vail Las Animas Eagle CT Bridgeport/Danbury Hartford Lakeville/Salisbury Middlesex County New Haven Fairfield Hartford Litchfield Middlesex New Haven Page 10 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 107 79 56 70 150 M&IE Rate $38 38 38 34 34 50 Maximum Per Diem Rate $117 145 117 90 104 200 State CT Key City2 New London/Groton County and/or Other Defined Location3,4 New London Effective Dates 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year Putnam/Danielson Storrs/Mansfield DC Washington, DC (also the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington, Loudoun, and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (see also Maryland and Virginia) Dover Windham Tolland DE Kent 1/1 - 5/24 5/25 - 9/4 9/5 - 12/31 All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 12/14 12/15 - 12/31 1/1 - 1/14 1/15 - 4/15 4/16 - 12/31 1/1 - 4/30 5/1 - 12/14 12/15 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 4/30 5/1 - 12/31 All year 64 75 64 120 99 109 99 71 65 55 105 69 90 69 100 69 100 55 70 55 70 55 70 80 110 80 61 59 115 59 81 180 109 64 77 64 71 38 38 38 42 38 38 38 42 34 34 38 42 42 42 46 46 46 46 46 46 42 42 42 42 42 42 38 42 42 42 38 46 46 38 38 38 38 102 113 102 162 137 147 137 113 99 89 143 111 132 111 146 115 146 101 116 101 112 97 112 122 152 122 99 101 157 101 119 226 155 102 115 102 109 Lewes Wilmington Sussex New Castle FL Altamonte Springs Bradenton Cocoa Beach Daytona Beach Seminole Manatee Brevard Volusia Fort Lauderdale Broward Fort Myers Lee Fort Pierce St. Lucie Fort Walton Beach Okaloosa Gainesville Gulf Breeze Alachua Santa Rosa Jacksonville/Mayport Key West Kissimmee Duval; Mayport Naval Station Monroe Osceola Lakeland Polk Page 11 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 68 55 68 98 109 69 109 59 95 98 M&IE Rate $34 34 34 46 42 42 42 34 46 46 Maximum Per Diem Rate $102 89 102 144 151 111 151 93 141 144 State FL Key City2 Leesburg County and/or Other Defined Location3,4 Lake Effective Dates 1/1 - 4/15 4/16 - 10/31 11/1 - 12/31 All year 1/1 - 4/15 4/16 - 12/15 12/16 - 12/31 All year All year All year Miami Naples Dade Collier Ocala Orlando Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Panama City Pensacola Punta Gorda Marion Orange Palm Beach Bay Escambia Charlotte All year All year 1/1 - 4/15 4/16 - 12/14 12/15 - 12/31 1/1 - 4/30 5/1 - 12/31 All year All year All year All year All year 1/1 - 4/15 4/16 - 12/14 12/15 - 12/31 All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year 74 85 75 55 75 80 70 64 65 57 65 93 99 59 99 57 69 112 89 112 63 69 112 57 69 89 60 67 61 56 42 34 38 38 38 42 42 34 42 42 38 42 34 34 34 38 38 42 34 42 38 38 42 34 42 42 30 34 42 38 116 119 113 93 113 122 112 98 107 99 103 135 133 93 133 95 107 154 123 154 101 107 154 91 111 131 90 101 103 94 Sarasota Sebring St. Augustine Stuart Tallahassee Tampa/St. Petersburg Vero Beach Sarasota Highlands St. Johns Martin Leon Pinellas, Hillsborough Indian River GA Albany Athens Atlanta Clayton County Cobb County Columbus Conyers DeKalb County Dublin Gwinnett County Savannah Dougherty Clarke Fulton Clayton Cobb Muscogee Rockdale DeKalb Laurens Gwinnett Chatham Linn Polk Ada Kootenai IA Cedar Rapids Des Moines ID Boise Coeur d’Alene Page 12 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 74 84 74 62 149 66 155 89 60 60 65 58 70 83 59 65 59 75 59 61 89 85 84 59 80 80 65 69 74 78 59 70 139 89 60 65 75 109 159 159 192 159 M&IE Rate $42 42 42 42 42 34 50 42 34 34 42 34 46 46 34 38 42 42 42 38 38 42 42 42 42 42 34 42 34 42 38 38 46 46 42 34 42 42 50 50 50 50 Maximum Per Diem Rate $116 126 116 104 191 100 205 131 94 94 107 92 116 129 93 103 101 117 101 99 127 127 126 101 122 122 99 111 108 120 97 108 185 135 102 99 117 151 209 209 242 209 State ID Key City2 Ketchum County and/or Other Defined Location3,4 Blaine (except Sun Valley) Effective Dates 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year All year All year Before 11/8/02 After 11/7/02 All year All year 1/1 - 3/31 4/1 - 11/15 11/16 - 12/31 All year All year Before 11/8/02 After 11/7/02 All year All year After 5/26/03 All year All year All year All year All year All year 1/1 - 5/31 6/1 - 12/31 All year All year All year All year Before 12/15/02 After 12/14/02 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 McCall Sun Valley IL Aurora Chicago Du Page County Elgin Rockford IN Carmel Fort Wayne Indianapolis Lafayette Michigan City Nashville Valley City limits of Sun Valley (see Blaine County) Kane (except Elgin) Cook, Lake Du Page City limits of Elgin (see Kane County) Winnebago Hamilton Allen Marion; Ft. Benjamin Harrison Tippecanoe La Porte Brown South Bend Valparaiso/Burlington Beach KS Kansas City/Overland Park Wichita KY Covington Hebron/Florence Lexington Louisville Newport LA Baton Rouge Gonzales Lake Charles New Orleans/ St. Bernard Shreveport/Bossier City Slidell St. Francisville MA Andover Boston St. Joseph Porter Wyandotte, Johnson Sedgwick Kenton Boone Fayette Jefferson Campbell East Baton Rouge Parish Ascension Parish Calcasieu Parish Orleans, St. Bernard, Plaquemine, and Jefferson Parishes Caddo Parish St. Tammany Parish West Feliciana Parish Essex Suffolk Page 13 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $159 159 192 159 70 105 70 94 99 85 150 85 75 150 75 65 75 65 72 65 99 119 99 74 99 74 79 150 90 137 70 110 65 75 104 75 59 144 59 100 89 110 89 M&IE Rate $50 50 50 50 38 38 38 42 38 46 46 46 46 46 46 38 38 38 38 42 38 38 38 42 38 34 38 50 46 46 34 46 34 42 42 38 46 46 46 46 42 42 42 Maximum Per Diem Rate $209 209 242 209 108 143 108 136 137 131 196 131 121 196 121 103 113 103 110 107 137 157 137 116 137 108 117 200 136 183 104 156 99 117 146 113 105 190 105 146 131 152 131 State MA Key City2 Cambridge County and/or Other Defined Location3,4 Middlesex (except Lowell) Effective Dates Before 12/15/02 After 12/14/02 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 10/15 10/16 - 12/31 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 All year All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 All year All year All year All year All year Falmouth City limits of Falmouth Hyannis Lowell Martha’s Vineyard Barnstable City limits of Lowell (except Cambridge) (see Middlesex County) Dukes Nantucket Nantucket New Bedford City limits of New Bedford (see Bristol County) Northampton Pittsfield Plymouth Hampshire Berkshire Plymouth Quincy Springfield Taunton Worcester MD Counties of Montgomery and Prince George’s Annapolis Baltimore Cambridge Columbia Frederick Grasonville Harford County Lexington Park/ Leonardtown/Lusby Ocean City Norfolk Hampden Bristol (except New Bedford) Worcester Anne Arundel Baltimore Dorchester Howard Frederick Queen Annes Harford St. Mary’s, Calvert Worcester All year All year All year All year All year All year All year All year 1/1 - 6/14 6/15 - 10/31 11/1 - 12/31 All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 St. Michaels ME Bar Harbor Talbot Hancock Page 14 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 55 61 55 69 129 69 79 119 79 55 87 55 72 99 72 75 59 59 105 59 109 108 65 69 62 65 62 60 75 165 72 65 59 79 59 65 55 65 55 94 55 63 55 76 125 79 65 M&IE Rate $38 38 38 42 42 42 42 42 42 46 46 46 42 42 42 42 34 42 42 42 50 50 42 34 34 38 38 38 38 46 38 38 34 34 34 34 42 42 42 42 38 38 38 38 46 38 38 Maximum Per Diem Rate $ 93 99 93 111 171 111 121 161 121 101 133 101 114 141 114 117 93 101 147 101 159 158 107 103 96 103 100 98 113 211 110 103 93 113 93 99 97 107 97 136 93 101 93 114 171 117 103 State ME Key City2 Bath County and/or Other Defined Location3,4 Sagadahoc Effective Dates 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 6/14 6/15 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/26 8/27 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Before 12/15/02 After 12/14/02 All year All year All year All year All year All year All year All year All year All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 All year All year All year All year Kennebunk/Kittery/ Sanford Portland York Cumberland Rockport Knox Wiscasset Lincoln MI Ann Arbor Berrien County Charlevoix Washtenaw Berrien Charlevoix Detroit East Lansing/Lansing Frankenmuth Frankfort Gaylord Grand Rapids Holland Leland Mackinac Island Midland Mt. Pleasant Muskegon Wayne Ingham Saginaw Benzie Otsego Kent Ottawa Leelanau Mackinac Midland Isabella Muskegon Ontonagon Petoskey Ontonagon Emmet Pontiac/Troy/Auburn Hills Sault Ste. Marie Oakland Chippewa South Haven Traverse City Warren MN Anoka County Van Buren Grand Traverse Macomb Anoka Page 15 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 80 56 85 56 95 110 73 55 62 57 60 85 84 89 61 84 63 90 102 74 55 69 55 61 59 125 55 64 55 55 92 55 55 64 55 80 82 71 81 55 62 55 63 87 64 M&IE Rate $38 42 42 42 50 50 38 38 38 34 34 46 46 34 38 38 34 50 50 34 38 38 38 42 34 46 34 34 34 38 38 38 34 34 34 42 42 42 42 34 34 34 38 42 34 Maximum Per Diem Rate $118 98 127 98 145 160 111 93 100 91 94 131 130 123 99 122 97 140 152 108 93 107 93 103 93 171 89 98 89 93 130 93 89 98 89 122 124 113 123 89 96 89 101 129 98 State MN Key City2 Dakota County Duluth County and/or Other Defined Location3,4 Dakota St. Louis Effective Dates All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 Before 11/8/02 After 11/7/02 All year 1/1 - 3/31 4/1 - 12/31 All year All year Before 11/8/02 After 11/7/02 All year Before 11/8/02 After 11/7/02 All year Before 12/15/02 After 12/14/02 All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 9/15 9/16 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Minneapolis/St. Paul Hennepin, Ramsey; Ft. Snelling Military Reservation and Navy Astronautics Group (Detachment BRAVO) Olmsted Taney Marion Cole Jackson, Clay; Kansas City International Airport Camden Platte (except Kansas City International Airport) Greene St. Louis, St. Charles Pulaski Hancock Rochester MO Branson Hannibal Jefferson City Kansas City Osage Beach Platte Springfield St. Louis St. Robert/Ft. Leonardwood MS Bay St. Louis Biloxi/Gulfport Robinsonville MT Big Sky Polson/Kalispell Harrison Tunica Gallatin (except West Yellowstone) Lake, Flathead West Yellowstone City limits of West Yellowstone (see Gallatin County) Carteret NC Atlantic Beach Chapel Hill Charlotte Cherokee Orange Mecklenburg Swain Before 5/27/03 After 5/26/03 Before 12/15/02 After 12/14/02 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year Fayetteville Greensboro Greenville Cumberland Guilford Pitt Page 16 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 55 114 75 62 74 82 85 82 58 65 58 64 M&IE Rate $42 42 42 42 38 42 42 46 46 38 38 38 42 Maximum Per Diem Rate $117 97 156 117 100 116 124 131 128 96 103 96 106 State NC Key City2 Kill Devil County and/or Other Defined Location3,4 Dare Effective Dates 1/1 - 2/28 3/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year Before 5/27/03 After 5/26/03 Before 5/27/03 After 5/26/03 1/1 - 3/31 4/1 - 9/15 9/16 - 12/31 All year New Bern/Havelock Raleigh Research Triangle Park/Durham Wilmington Craven Wake Durham New Hanover Winston-Salem ND NE NH Forsyth The standard CONUS rate of $85 ($55 for lodging and $30 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 All year All year All year All year All year 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 10/15 10/16 - 12/31 1/1 - 5/31 6/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year 1/1 - 6/14 6/15 - 9/15 9/16 - 12/31 All year All year All year 63 58 68 58 89 89 95 73 89 65 81 65 85 69 109 149 109 95 155 95 74 84 169 80 85 58 125 80 215 80 114 144 139 42 38 38 38 42 34 38 38 38 38 38 38 42 42 46 46 46 46 46 46 46 42 34 38 38 34 46 42 42 42 42 42 46 105 96 106 96 131 123 133 111 127 103 119 103 127 111 155 195 155 141 201 141 120 126 203 118 123 92 171 122 257 122 156 186 185 Conway Durham Hanover/Sullivan County Laconia Manchester Newington Carroll Strafford Grafton, Sullivan Belknap Hillsborough Rockingham (except Portsmouth); Pease AFB Portsmouth NJ Atlantic City City limits of Portsmouth (see Rockingham County) Atlantic Cape May Cape May (except Ocean City) Cherry Hill/Camden/ Moorestown Eatontown Edison Flemington Freehold Millville Newark Ocean City Camden, Burlington Monmouth (except Freehold); Ft. Monmouth Middlesex (except Piscataway) Hunterdon City limits of Freehold (see Monmouth County) Cumberland Bergen, Essex, Hudson, and Passaic City limits of Ocean City (see Cape May County) Parsippany/Picatinney Arsenal/Dover Piscataway/Belle Mead Princeton/Trenton Morris Somerset; city limits of Piscataway Mercer Page 17 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 89 79 107 65 72 65 74 65 60 71 99 75 79 99 79 79 129 96 168 168 198 78 55 74 55 69 79 59 86 59 208 190 55 89 55 57 67 57 73 74 83 75 95 75 120 149 M&IE Rate $42 42 42 42 42 42 34 34 34 34 38 46 38 42 42 42 42 46 46 46 46 46 42 38 38 38 38 42 42 42 42 50 46 38 38 38 42 42 42 34 42 46 42 42 42 46 42 Maximum Per Diem Rate $121 131 121 149 107 114 99 108 99 94 109 145 113 121 141 121 121 175 142 214 214 244 120 93 112 93 107 121 101 128 101 258 236 93 127 93 99 109 99 107 116 129 117 137 117 166 191 State NJ Key City2 Toms River County and/or Other Defined Location3,4 Ocean Effective Dates 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31 All year Before 12/15/02 After 12/14/02 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 All year All year All year All year 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31 All year All year All year All year Before 9/3/03 After 9/2/03 All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 All year All year Union County NM Albuquerque Cloudcroft Union Bernalillo Otero Las Cruces Los Alamos Santa Fe Taos NV Incline Village/Crystal Bay Las Vegas Stateline NY Albany The Bronx/Queens Brooklyn Buffalo Glens Falls Dona Ana ˜ Los Alamos Santa Fe Taos City limits of Incline Village and Crystal Bay Clark; Nellis AFB Douglas (see also South Lake Tahoe, CA) Albany The boroughs of The Bronx and Queens The borough of Brooklyn Erie Warren Ithaca Kingston Lake Placid Tompkins Ulster Essex Manhattan Nassau County/Great Neck Niagara Falls The borough of Manhattan Nassau Niagara Nyack/Palisades Rockland Owego Poughkeepsie Rochester Saratoga Springs Tioga Dutchess Monroe Saratoga Staten Island Suffolk County Richmond Suffolk Page 18 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 70 114 69 89 69 59 121 165 72 72 60 69 80 86 75 65 66 59 59 66 69 95 69 55 85 55 69 65 59 59 59 69 59 66 74 62 80 58 65 91 59 79 59 62 75 M&IE Rate $38 46 34 34 34 38 38 46 42 34 34 50 50 46 42 34 38 38 38 34 38 38 38 42 42 42 34 42 46 42 42 42 42 38 34 42 38 34 38 42 38 38 38 34 38 Maximum Per Diem Rate $108 160 103 123 103 97 159 211 114 106 94 119 130 132 117 99 104 97 97 100 107 133 107 97 127 97 103 107 105 101 101 111 101 104 108 104 118 92 103 133 97 117 97 96 113 State NY Key City2 Syracuse Tarrytown Waterloo/Romulus County and/or Other Defined Location3,4 Onondaga Westchester (except White Plains) Seneca Effective Dates All year All year 1/1 - 6/14 6/15 - 9/15 9/16 - 12/31 All year All year All year All year All year All year Before 5/27/03 After 5/26/03 All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/5 9/6 - 12/31 1/1 - 4/30 5/1 - 9/5 9/6 - 12/31 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 All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year Watkins Glen West Point White Plains OH Akron Bellevue Cambridge Cincinnati Cleveland Columbus Dayton Fairborn Geneva Hamilton Lancaster Port Clinton/Oak Harbor Sandusky Schuyler Orange City limits of White Plains (see Westchester County) Summit Huron Guernsey Hamilton, Warren Cuyahoga Franklin Montgomery; Wright-Patterson AFB Greene Ashtabula Butler Fairfield Ottawa Erie Toledo OK OR Oklahoma City Ashland Beaverton Bend Lucas Oklahoma Jackson Washington Deschutes Clackamas Crater Lake Eugene Florence Gold Beach Lincoln City/Newport Portland Seaside Clackamas Klamath Lane (except Florence) City limits of Florence (see Lane County) Curry Lincoln Multnomah Clatsop PA Allentown Chester/Radnor/ Essington Lehigh Delaware (except Wayne) Page 19 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 69 65 55 82 55 79 55 125 55 119 124 60 70 60 83 74 118 124 79 90 75 60 75 100 79 79 111 89 89 65 106 65 65 75 95 75 59 99 59 55 70 55 M&IE Rate $34 34 38 38 38 46 42 42 42 46 46 42 42 42 42 34 50 50 46 46 42 34 38 46 42 46 46 30 46 34 42 34 42 46 46 46 46 46 46 34 34 34 Maximum Per Diem Rate $103 99 93 120 93 125 97 167 97 165 170 102 112 102 125 108 168 174 125 136 117 94 113 146 121 125 157 119 135 99 148 99 107 121 141 121 105 145 105 89 104 89 State PA Key City2 Easton Erie Gettysburg County and/or Other Defined Location3,4 Northampton Erie Adams Effective Dates All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 9/15 9/16 - 12/31 Before 11/8/02 After 11/7/02 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year Before 11/8/02 After 11/7/02 Before 12/15/02 After 12/14/02 All year All year All year All year Harrisburg Hershey Dauphin (except Hershey) City limits of Hershey (see Dauphin County) King of Prussia/Ft. Washington/Bala Cynwyd Lancaster Montgomery Lancaster Malvern/Downington/ Valley Forge Mechanicsburg Philadelphia Pittsburgh Reading Scranton Warminster Wayne RI East Greenwich Newport North Kingstown Providence SC Aiken Charleston/Berkeley County Columbia Greenville Hilton Head Chester Cumberland Philadelphia Allegheny Berks Lackawanna Bucks; Navy Air Development Center City limits of Wayne (see Delaware County) Kent; Naval Construction Battalion Center, Davisville All year Newport Washington Providence Aiken Charleston, Berkeley Richland Greenville Beaufort 1/1 - 3/31 4/1 - 12/31 All year All year All year All year All year All year 1/1 - 3/14 3/15 - 9/30 10/1 - 12/31 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 1/1 - 6/14 6/15 - 8/19 8/20 - 12/31 Myrtle Beach Horry; Myrtle Beach AFB SD Custer Custer Page 20 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 108 79 55 99 55 55 79 55 63 70 78 70 75 57 82 60 57 77 112 80 83 60 69 59 89 95 78 68 94 96 76 60 73 87 59 70 70 70 91 70 91 70 57 73 59 M&IE Rate $34 34 34 34 34 34 30 30 30 34 42 42 42 42 34 46 34 34 38 38 42 42 34 38 42 46 46 34 34 42 42 46 30 46 46 34 34 38 38 46 38 38 38 34 34 38 Maximum Per Diem Rate $113 142 113 89 133 89 85 109 85 97 112 120 112 117 91 128 94 91 115 150 122 125 94 107 101 135 141 112 102 136 138 122 90 119 133 93 104 108 108 137 108 129 108 91 107 97 State SD Key City2 Hot Springs County and/or Other Defined Location3,4 Fall River Effective Dates 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 1/1 - 6/14 6/15 - 8/15 8/16 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year All year All year Before 9/17/03 After 9/16/03 Before 9/3/03 After 9/2/03 All year All year All year Before 9/17/03 After 9/16/03 All year All year Before 9/17/03 After 9/16/03 All year All year Before 9/3/03 After 9/2/03 All year All year All year All year All year 1/1 - 2/28 3/1 - 8/15 8/16 - 12/31 All year All year All year Rapid City Pennington Sturgis Meade TN Alcoa/Townsend Gatlinburg Blount Sevier Memphis Murfreesboro Nashville Williamson County TX Amarillo Arlington/Grapevine Austin Bryan College Station Corpus Christi Dallas El Paso Fort Davis Fort Worth Galveston Granbury Houston Killeen Laredo McAllen Plano San Antonio South Padre Island Shelby Rutherford Davidson Williamson Potter Tarrant Travis Brazos (except College Station) City limits of College Station (see Brazos County) Nueces Dallas El Paso Jeff Davis City limits of Fort Worth Galveston Hood Harris; L.B. Johnson Space Center, Ellington AFB Bell Webb Hidalgo Collin Bexar Cameron Waco UT Bullfrog Cedar City McLennan Garfield Iron Page 21 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 55 90 55 69 169 79 169 60 69 60 75 80 150 M&IE Rate $38 38 38 38 46 46 46 42 42 42 38 38 50 Maximum Per Diem Rate $ 93 128 93 107 215 125 215 102 111 102 113 118 200 State UT Key City2 Moab County and/or Other Defined Location3,4 Grand Effective Dates 1/1 - 3/14 3/15 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/14 12/15 - 12/31 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 Before 9/3/03 After 9/2/03 All year Ogden/Layton/Davis County Park City Weber, Davis Summit Provo Utah Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Charlottesville Colonial Heights Dinwiddie County Fredericksburg Hopewell Lynchburg Manassas/Woodbridge Petersburg Prince George County Richmond Roanoke Virginia Beach Salt Lake; Dugway Proving Ground, Tooele Army Depot All year Before 5/27/03 After 5/26/03 Dinwiddie Spotsylvania, Stafford All year All year Before 5/27/03 After 5/26/03 All year Prince William All year Before 5/27/03 After 5/26/03 Prince George Chesterfield, Henrico; Defense Supply Center Before 5/27/03 After 5/26/03 Before 5/27/03 After 5/26/03 All year Virginia Beach (also Norfolk, Portsmouth, and Chesapeake) Accomack 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/5 9/6 - 12/31 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year All year All year 60 77 80 77 72 77 69 64 84 77 69 77 69 77 80 59 55 109 55 69 89 69 59 99 59 125 89 68 68 62 46 34 34 34 30 34 34 42 38 34 34 34 34 42 42 38 42 42 42 38 38 38 42 42 42 46 38 46 42 34 106 111 114 111 102 111 103 106 122 111 103 111 103 119 122 97 97 151 97 107 127 107 101 141 101 171 127 114 110 96 Wallops Island Williamsburg Williamsburg (also Hampton, Newport News, York County, Naval Weapons Station, Yorktown) Nelson Chittenden, Franklin Bennington Addison Washington Wintergreen VT Burlington/St. Albans Manchester Middlebury Montpelier Page 22 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 55 90 55 64 61 59 65 95 65 89 55 82 55 58 65 79 143 55 62 55 63 79 66 59 66 85 66 62 95 80 59 56 81 56 55 85 55 69 78 59 66 79 71 M&IE Rate $34 34 34 42 38 42 46 46 46 38 42 42 42 42 42 38 50 38 38 38 42 34 42 38 42 42 42 42 46 34 34 38 38 38 42 42 42 38 42 34 38 38 38 Maximum Per Diem Rate $ 89 124 89 106 99 101 111 141 111 127 97 124 97 100 107 117 193 93 100 93 105 113 108 97 108 127 108 104 141 114 93 94 119 94 97 127 97 107 120 93 104 117 109 State VT Key City2 White River Junction County and/or Other Defined Location3,4 Windsor Effective Dates 1/1 - 9/14 9/15 - 10/31 11/1 - 12/31 All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year All year All year All year 1/1 - 6/28 6/29 - 9/1 9/2 - 12/31 All year All year All year All year 1/1 - 5/31 6/1 - 9/4 9/5 - 12/31 All year All year All year All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year All year All year WA Anacortes Bremerton Everett Friday Harbor Skagit, Island Kitsap Snohomish (except Lynnwood) San Juan Lynnwood Ocean Shores City limits of Lynnwood (see Snohomish County) Grays Harbor Olympia/Tumwater Port Angeles Port Townsend Seattle Sequim Thurston City limits of Port Angeles (see Clallam County) Jefferson King Clallam (except Port Angeles) Spokane Tacoma WI Brookfield Green Bay Lake Geneva Spokane Pierce Waukesha Brown Walworth Madison Milwaukee Racine Sheboygan Sturgeon Bay Dane Milwaukee Racine Sheboygan Door Wisconsin Dells Columbia WV Berkeley Springs Charleston Morgan Kanawha Martinsburg/Hedgesville Berkeley Morgantown Shepherdstown Wheeling Monongalia Jefferson Ohio Page 23 Table 3. (Effective October 1, 2002 – September 30, 2003) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 55 98 55 115 69 115 M&IE Rate $34 34 34 46 46 46 Maximum Per Diem Rate $ 89 132 89 161 115 161 State WY Key City2 Cody County and/or Other Defined Location3,4 Park Effective Dates 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 1/1 - 9/15 9/16 - 10/31 11/1 - 12/31 Jackson Teton 1Transition rule. In lieu of the updated GSA rates in Table 4, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2003 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2003. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2003, through December 31, 2003. 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 Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2003 – September 30, 2004)1 Note: The standard rate of $86 ($55 for lodging and $31 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302 – 2, 302 – 4, and 302 – 5 of 41 CFR.) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 59 69 64 101 64 67 57 63 60 72 80 65 55 98 55 55 67 55 94 106 94 65 98 65 107 79 59 90 85 58 68 84 69 85 69 108 60 73 68 67 106 M&IE Rate $43 35 39 39 39 39 43 35 35 39 39 39 39 39 39 39 39 39 47 47 47 35 35 35 47 47 47 47 43 43 43 43 35 35 35 47 47 35 43 31 51 Maximum Per Diem Rate $102 104 103 140 103 106 100 98 95 111 119 104 94 137 94 94 106 94 141 153 141 100 133 100 154 126 106 137 128 101 107 127 104 120 104 155 107 108 111 98 157 State AL Key City2 Birmingham Decatur Gulf Shores County and/or Other Defined Location3,4 Jefferson Morgan Baldwin Effective Dates All year All year 1/1 - 5/14 5/15 - 9/4 9/5 - 12/31 All year All year All year All year All year 1/1 - 4/30 5/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 10/21 10/22 - 12/31 1/1 - 4/14 4/15 - 10/15 10/16 - 12/31 1/1 - 4/15 4/16 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/15 4/16 - 12/31 All year All year 1/1 - 5/4 5/5 - 9/30 10/1 - 12/31 All year All year All year All year All year Huntsville Montgomery Tuscaloosa AR Hot Springs Little Rock AZ Casa Grande Chinle Madison Montgomery Tuscaloosa Garland Pulaski Pinal Apache Flagstaff All points in Coconino County not covered under Grand Canyon per diem area All points in the Grand Canyon National Park and Kaibab National Forest within Coconino County Navajo Grand Canyon Kayenta Phoenix/Scottsdale Maricopa Tucson Yuma CA Barstow/Ontario/ Victorville Clearlake Pima; Davis-Monthan AFB Yuma San Bernardino Lake Contra Costa County Death Valley Fresno Kern County Lemoore Los Angeles Contra Costa Inyo Fresno Kern Kings Los Angeles, Orange, Ventura; Edwards AFB; Naval All year Weapons Center and Ordnance Test Station, China Lake (see Santa Monica) Mono All year Mammoth Lakes 70 47 117 Page 25 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $108 62 60 75 94 75 110 125 110 55 79 55 105 129 84 109 78 102 93 110 139 79 114 108 125 89 79 84 97 84 73 106 145 63 81 63 69 69 82 114 82 145 89 93 79 M&IE Rate $47 35 39 47 47 47 47 47 47 43 43 43 43 47 47 43 35 47 47 51 51 43 43 47 43 47 47 47 47 47 31 51 47 47 47 47 43 35 47 47 47 47 47 47 43 Maximum Per Diem Rate $155 97 99 122 141 122 157 172 157 98 122 98 148 176 131 152 113 149 140 161 190 122 157 155 168 136 126 131 144 131 104 157 192 110 128 110 112 104 129 161 129 192 136 140 122 State CA Key City2 Marin County Merced Modesto Monterey County and/or Other Defined Location3,4 Marin Merced Stanislaus Monterey Effective Dates All year All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 11/15 11/16 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 5/31 6/1 - 12/31 All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 6/14 6/15 - 9/30 10/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 All year All year Napa Napa Oakhurst Madera Oakland Palm Springs Point Arena/Gualala Redding Redwood City/San Mateo Sacramento San Diego San Francisco San Luis Obispo Santa Barbara Santa Cruz Santa Monica Santa Rosa Solano County South Lake Tahoe Alameda Riverside Mendocino Shasta San Mateo Sacramento San Diego San Francisco San Luis Obispo Santa Barbara Santa Cruz City limits of Santa Monica (see Los Angeles) Sonoma Solano; Travis AFB El Dorado (see also Stateline, NV) Stockton Sunnyvale/Palo Alto/ San Jose Tahoe City Truckee San Joaquin Santa Clara Placer Nevada Visalia West Sacramento Yosemite National Park Tulare Yolo Mariposa CO Aspen Boulder/Broomfield Colorado Springs Pitkin Boulder, Broomfield El Paso Page 26 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 69 97 58 71 97 112 M&IE Rate $35 47 47 47 47 47 Maximum Per Diem Rate $104 144 105 118 144 159 State CO Key City2 Cortez Crested Butte County and/or Other Defined Location3,4 Montezuma City limits of Crested Butte (see Gunnison County) Effective Dates All year 1/1 - 4/15 4/16 - 6/15 6/16 - 11/14 11/15 - 12/31 All year Denver Denver, Adams, and Arapahoe Counties, that portion of Westminster located in Jefferson County, and Lone Tree in Douglas County La Plata Durango 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 All year 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 9/30 10/1 - 12/19 12/20 - 12/31 All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year All year All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 70 99 70 76 55 95 55 64 55 70 55 94 69 69 58 72 58 170 59 147 85 147 62 200 105 200 109 120 95 78 87 79 107 79 56 70 43 43 43 39 35 35 35 35 39 39 39 39 35 39 39 39 39 43 43 47 47 47 35 47 47 47 43 43 43 35 39 39 39 39 35 35 113 142 113 115 90 130 90 99 94 109 94 133 104 108 97 111 97 213 102 194 132 194 97 247 152 247 152 163 138 113 126 118 146 118 91 105 Fort Collins Glenwood Springs Larimer (except Loveland) Garfield Grand Junction Gunnison Mesa Gunnison (except Crested Butte) Jefferson County Loveland Montrose Pueblo Jefferson City limits of Loveland (see Larimer County) Montrose Pueblo Silverthorne/Keystone Steamboat Springs Telluride Summit Routt San Miguel Trinidad Vail Las Animas Eagle CT Bridgeport/Danbury Hartford Lakeville/Salisbury Middlesex County New Haven New London/Groton Fairfield Hartford Litchfield Middlesex New Haven New London Putnam/Danielson Storrs/Mansfield Windham Tolland Page 27 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $150 M&IE Rate $51 Maximum Per Diem Rate $201 State DC Key City2 Washington, DC (also the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington, Loudoun, and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (see also Maryland and Virginia) Dover County and/or Other Defined Location3,4 Effective Dates All year DE Kent 1/1 - 5/24 5/25 - 9/4 9/5 - 12/31 All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 12/14 12/15 - 12/31 1/1 - 1/14 1/15 - 4/15 4/16 - 12/31 1/1 - 4/30 5/1 - 12/14 12/15 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 4/30 5/1 - 12/31 All year 1/1 - 4/15 4/16 - 10/31 11/1 - 12/31 All year 64 75 64 120 99 109 99 71 65 55 105 69 90 69 100 69 100 55 70 55 70 55 70 80 110 80 61 59 115 59 77 180 109 64 77 64 71 68 55 68 107 39 39 39 43 39 39 39 43 35 35 39 43 43 43 47 47 47 47 47 47 43 43 43 43 43 43 39 43 43 43 39 47 47 39 39 39 39 35 35 35 47 103 114 103 163 138 148 138 114 100 90 144 112 133 112 147 116 147 102 117 102 113 98 113 123 153 123 100 102 158 102 116 227 156 103 116 103 110 103 90 103 154 Lewes Wilmington Sussex New Castle FL Altamonte Springs Bradenton Cocoa Beach Daytona Beach Seminole Manatee Brevard Volusia Fort Lauderdale Broward Fort Myers Lee Fort Pierce St. Lucie Fort Walton Beach Okaloosa Gainesville Gulf Breeze Alachua Santa Rosa Jacksonville/Mayport Naval Station Key West Kissimmee Duval; City of Jacksonville Monroe Osceola Lakeland Leesburg Polk Lake Miami Dade Page 28 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $130 73 130 59 95 107 M&IE Rate $43 43 43 35 47 47 Maximum Per Diem Rate $173 116 173 94 142 154 State FL Key City2 Naples County and/or Other Defined Location3,4 Collier Effective Dates 1/1 - 4/15 4/16 - 12/15 12/16 - 12/31 All year All year All year Ocala Orlando Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Panama City Pensacola Punta Gorda Marion Orange Palm Beach Bay Escambia Charlotte All year All year 1/1 - 4/15 4/16 - 12/14 12/15 - 12/31 1/1 - 4/30 5/1 - 12/31 All year All year All year All year All year 1/1 - 4/15 4/16 - 12/14 12/15 - 12/31 All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 74 85 75 55 75 106 81 64 65 57 65 95 99 59 99 57 69 112 63 89 112 63 69 112 57 69 93 60 67 61 86 140 86 74 84 74 43 35 39 39 39 43 43 35 43 43 39 43 35 35 35 39 39 43 31 35 43 39 39 43 35 43 43 31 35 43 39 39 39 43 43 43 117 120 114 94 114 149 124 99 108 100 104 138 134 94 134 96 108 155 94 124 155 102 108 155 92 112 136 91 102 104 125 179 125 117 127 117 Sarasota Sebring St. Augustine Stuart Tallahassee Tampa/St. Petersburg Vero Beach Sarasota Highlands St. Johns Martin Leon Pinellas, Hillsborough Indian River GA Albany Athens Atlanta Brunswick Clayton County Cobb County Columbus Conyers DeKalb County Dublin Gwinnett County Savannah Dougherty Clarke Fulton Glynn Clayton Cobb Muscogee Rockdale DeKalb Laurens Gwinnett Chatham Linn Polk Ada Kootenai IA Cedar Rapids Des Moines ID Boise Coeur d’Alene Ketchum Blaine (except Sun Valley) Page 29 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 62 149 66 155 89 60 60 64 63 65 58 87 59 65 59 75 59 61 89 88 59 80 65 69 74 78 59 70 146 93 60 65 75 109 159 192 159 159 192 159 M&IE Rate $43 43 35 51 43 35 35 31 31 43 35 47 35 39 43 43 43 39 39 43 43 43 35 43 35 43 39 39 47 47 43 35 43 43 51 51 51 51 51 51 Maximum Per Diem Rate $105 192 101 206 132 95 95 95 94 108 93 134 94 104 102 118 102 100 128 131 102 123 100 112 109 121 98 109 193 140 103 100 118 152 210 243 210 210 243 210 State ID Key City2 McCall Sun Valley County and/or Other Defined Location3,4 Valley City limits of Sun Valley (see Blaine County) Kane (except Elgin) Cook, Lake Du Page City limits of Elgin (see Kane County) Winnebago Sangamon Monroe Hamilton Allen Marion; Ft. Benjamin Harrison Tippecanoe La Porte Brown 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 All year 1/1 - 3/31 4/1 - 11/15 11/16 - 12/31 All year All year All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 12/31 All year All year All year All year 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 IL Aurora Chicago Du Page County Elgin Rockford Springfield IN Bloomington Carmel Fort Wayne Indianapolis Lafayette Michigan City Nashville South Bend Valparaiso/Burlington Beach KS Kansas City/Overland Park Wichita KY Covington/Hebron/ Florence Lexington Louisville Newport LA Baton Rouge Gonzales Lake Charles New Orleans/ St. Bernard Shreveport/Bossier City Slidell St. Francisville MA Andover Boston St. Joseph Porter Wyandotte, Johnson Sedgwick Kenton, Boone Fayette Jefferson Campbell East Baton Rouge Parish Ascension Parish Calcasieu Parish Orleans, St. Bernard, Plaquemine, and Jefferson Parishes Caddo and Bossier Parishes St. Tammany Parish West Feliciana Parish Essex Suffolk Cambridge Middlesex (except Lowell) Page 30 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 70 105 70 94 99 85 150 85 75 150 75 65 75 65 72 65 99 119 99 78 99 74 79 150 95 139 92 105 94 75 84 68 75 59 144 59 100 89 110 89 55 61 55 M&IE Rate $39 39 39 43 39 47 47 47 47 47 47 39 39 39 39 43 39 39 39 43 39 35 39 51 47 47 35 47 35 43 43 31 39 47 47 47 47 43 43 43 39 39 39 Maximum Per Diem Rate $109 144 109 137 138 132 197 132 122 197 122 104 114 104 111 108 138 158 138 121 138 109 118 201 142 186 127 152 129 118 127 99 114 106 191 106 147 132 153 132 94 100 94 State MA Key City2 Falmouth County and/or Other Defined Location3,4 City limits of Falmouth Effective Dates 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 10/15 10/16 - 12/31 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 All year All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 All year All year All year All year All year Hyannis Lowell Martha’s Vineyard Barnstable City limits of Lowell (except Cambridge) (see Middlesex County) Dukes Nantucket Nantucket New Bedford City limits of New Bedford (see Bristol County) Northampton Pittsfield Plymouth Hampshire Berkshire Plymouth Quincy Springfield Taunton Worcester MD Counties of Montgomery and Prince George’s Annapolis Baltimore Cambridge Columbia Frederick Grasonville Harford County La Plata/Indian Head Lexington Park/ Leonardtown/Lusby Ocean City Norfolk Hampden Bristol (except New Bedford) Worcester Anne Arundel Baltimore Dorchester Howard Frederick Queen Anne’s Harford Charles St. Mary’s, Calvert Worcester All year All year All year All year All year All year All year All year All year 1/1 - 6/14 6/15 - 10/31 11/1 - 12/31 All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 St. Michaels ME Bar Harbor Talbot Hancock Bath Sagadahoc Page 31 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 69 129 69 79 119 79 55 87 55 72 99 72 75 59 59 105 59 110 65 69 62 65 62 60 75 165 72 65 59 79 59 65 55 65 55 94 55 63 55 76 125 79 65 80 56 85 56 M&IE Rate $43 43 43 43 43 43 47 47 47 43 43 43 43 35 43 43 43 51 43 35 35 39 39 39 39 47 39 39 35 35 35 35 43 43 43 43 39 39 39 39 47 39 39 39 43 43 43 Maximum Per Diem Rate $112 172 112 122 162 122 102 134 102 115 142 115 118 94 102 148 102 161 108 104 97 104 101 99 114 212 111 104 94 114 94 100 98 108 98 137 94 102 94 115 172 118 104 119 99 128 99 State ME Key City2 Kennebunk/Kittery/ Sanford Portland County and/or Other Defined Location3,4 York Effective Dates 1/1 - 6/14 6/15 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/26 8/27 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year All year All year All year All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 All year All year All year All year All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 Cumberland Rockport Knox Wiscasset Lincoln MI Ann Arbor Berrien County Charlevoix Washtenaw Berrien Charlevoix Detroit East Lansing/Lansing Frankenmuth Frankfort Gaylord Grand Rapids Holland Leland Mackinac Island Midland Mt. Pleasant Muskegon Wayne Ingham Saginaw Benzie Otsego Kent Ottawa Leelanau Mackinac Midland Isabella Muskegon Ontonagon Petoskey Ontonagon Emmet Pontiac/Troy/Auburn Hills Sault Ste. Marie Oakland Chippewa South Haven Traverse City Warren MN Anoka County Dakota County Duluth Van Buren Grand Traverse Macomb Anoka Dakota St. Louis Page 32 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $110 73 55 62 57 60 88 89 88 63 102 74 55 69 55 62 59 66 125 63 60 55 64 55 59 83 59 55 92 55 67 55 64 55 82 81 55 62 55 63 87 64 M&IE Rate $51 39 39 39 35 35 47 35 47 35 51 35 39 39 39 43 35 31 47 31 31 35 35 35 35 35 35 39 39 39 31 35 35 35 43 43 35 35 35 39 43 35 Maximum Per Diem Rate $161 112 94 101 92 95 135 124 135 98 153 109 94 108 94 105 94 97 172 94 91 90 99 90 94 118 94 94 131 94 98 90 99 90 125 124 90 97 90 102 130 99 State MN Key City2 Minneapolis/St. Paul Rochester County and/or Other Defined Location3,4 Effective Dates Hennepin, Ramsey; Ft. Snelling Military Reservation All year and Navy Astronautics Group (Detachment BRAVO) Olmsted Taney Marion Cole Jackson, Clay, Cass Camden Platte Greene St. Louis, St. Charles Pulaski Hancock All year 1/1 - 3/31 4/1 - 12/31 All year All year All year All year All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year All year After 5/4/04 After 5/4/04 Before 5/5/04 1/1 - 5/31 6/1 - 9/15 9/16 - 12/31 After 5/4/04 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year MO Branson Hannibal Jefferson City Kansas City Osage Beach Platte Springfield St. Louis St. Robert/Ft. Leonardwood MS Bay St. Louis Biloxi/Gulfport Robinsonville Starkville MT Big Sky Butte Missoula Polson/Kalispell Harrison Tunica Oktibbeha Gallatin (except West Yellowstone) Silver Bow Missoula Lake, Flathead West Yellowstone City limits of West Yellowstone (see Gallatin County) Buncombe Carteret NC Asheville Atlantic Beach Chapel Hill Charlotte Cherokee Orange Mecklenburg Swain Fayetteville Greensboro Greenville Cumberland Guilford Pitt Page 33 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 55 114 75 62 82 82 58 65 58 64 M&IE Rate $43 43 43 43 39 43 47 39 39 39 43 Maximum Per Diem Rate $118 98 157 118 101 125 129 97 104 97 107 State NC Key City2 Kill Devil County and/or Other Defined Location3,4 Dare Effective Dates 1/1 - 2/29 3/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 9/15 9/16 - 12/31 All year New Bern/Havelock Raleigh Craven Wake Research Triangle Park/ Durham Durham Wilmington New Hanover Winston-Salem ND NE NH Forsyth The standard CONUS rate of $86 ($55 for lodging and $31 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 All year All year All year All year All year 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 10/15 10/16 - 12/31 1/1 - 5/31 6/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year 1/1 - 6/14 6/15 - 9/15 9/16 - 12/31 All year All year All year 63 58 68 58 89 89 95 73 89 65 81 65 105 92 109 149 109 95 155 95 74 84 169 80 85 58 125 80 215 80 114 144 139 43 39 39 39 43 35 39 39 39 39 39 39 43 43 47 47 47 47 47 47 47 43 35 39 39 35 47 43 43 43 43 43 47 106 97 107 97 132 124 134 112 128 104 120 104 148 135 156 196 156 142 202 142 121 127 204 119 124 93 172 123 258 123 157 187 186 Conway Durham Hanover/Sullivan County Laconia Manchester Newington Carroll Strafford Grafton, Sullivan Belknap Hillsborough Rockingham (except Portsmouth) Portsmouth NJ Atlantic City City limits of Portsmouth Atlantic Cape May Cape May (except Ocean City) Cherry Hill/Camden/ Moorestown Eatontown Edison Flemington Freehold Millville Newark Ocean City Camden, Burlington Monmouth (except Freehold); Ft. Monmouth Middlesex (except Piscataway) Hunterdon City limits of Freehold (see Monmouth County) Cumberland Bergen, Essex, Hudson, and Passaic City limits of Ocean City (see Cape May County) Parsippany/Picatinney Arsenal/Dover Piscataway/Belle Mead Princeton/Trenton Morris Somerset; city limits of Piscataway Mercer Page 34 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 89 79 107 68 65 74 65 60 71 99 75 79 99 79 79 129 96 168 198 78 55 74 55 69 79 59 86 59 208 190 55 89 55 57 67 57 73 74 83 75 95 75 74 120 149 70 M&IE Rate $43 43 43 43 43 35 35 35 35 39 47 39 43 43 43 43 47 47 47 47 43 39 39 39 39 43 43 43 43 51 47 39 39 39 43 43 43 35 43 47 43 43 43 31 47 43 39 Maximum Per Diem Rate $122 132 122 150 111 100 109 100 95 110 146 114 122 142 122 122 176 143 215 245 121 94 113 94 108 122 102 129 102 259 237 94 128 94 100 110 100 108 117 130 118 138 118 105 167 192 109 State NJ Key City2 Toms River County and/or Other Defined Location3,4 Ocean Effective Dates 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31 All year All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 All year All year All year All year 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31 All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 After 5/4/04 All year All year All year Union County NM Albuquerque Cloudcroft Union Bernalillo Otero Las Cruces Los Alamos Santa Fe Taos NV Incline Village/Crystal Bay Las Vegas Stateline NY Albany The Bronx/Queens Brooklyn Buffalo Glens Falls Dona Ana ˜ Los Alamos Santa Fe Taos City limits of Incline Village and Crystal Bay Clark; Nellis AFB Douglas (see also South Lake Tahoe, CA) Albany The boroughs of The Bronx and Queens The borough of Brooklyn Erie Warren Ithaca Kingston Lake Placid Tompkins Ulster Essex Manhattan Nassau County/Great Neck Niagara Falls The borough of Manhattan Nassau Niagara Nyack/Palisades Rockland Owego Poughkeepsie Rochester Saratoga Springs Tioga Dutchess Monroe Saratoga Schenectady Staten Island Suffolk County Syracuse Schenectady Richmond Suffolk Onondaga Page 35 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $114 69 89 69 59 121 165 72 72 60 80 86 75 72 66 72 59 59 66 69 95 69 55 85 55 69 67 57 59 59 59 69 59 66 74 62 80 58 65 91 59 79 59 62 75 M&IE Rate $47 35 35 35 39 39 47 43 35 35 51 47 43 35 39 35 39 39 35 39 39 39 43 43 43 35 43 31 47 43 43 43 43 39 35 43 39 35 39 43 39 39 39 35 39 Maximum Per Diem Rate $161 104 124 104 98 160 212 115 107 95 131 133 118 107 105 107 98 98 101 108 134 108 98 128 98 104 110 88 106 102 102 112 102 105 109 105 119 93 104 134 98 118 98 97 114 State NY Key City2 Tarrytown Waterloo/Romulus County and/or Other Defined Location3,4 Westchester (except White Plains) Seneca Effective Dates All year 1/1 - 6/14 6/15 - 9/15 9/16 - 12/31 All year All year All year All year All year All year All year All year All year All year Before 5/5/04 After 5/4/04 All year All year All year 1/1 - 5/31 6/1 - 9/5 9/6 - 12/31 1/1 - 4/30 5/1 - 9/5 9/6 - 12/31 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 All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year Watkins Glen West Point White Plains OH Akron Bellevue Cambridge Cincinnati Cleveland Columbus Dayton Fairborn Geneva Hamilton Lancaster Port Clinton/Oak Harbor Sandusky Schuyler Orange City limits of White Plains (see Westchester County) Summit Huron Guernsey Hamilton, Warren Cuyahoga Franklin Montgomery, Greene, and Darke; Wright-Patterson AFB City limits of Fairborn Ashtabula Butler Fairfield Ottawa Erie Toledo OK Oklahoma City Tulsa OR Ashland Beaverton Bend Lucas Oklahoma Tulsa, Osage, Rogers, and Creek Jackson Washington Deschutes Clackamas Crater Lake Eugene Florence Gold Beach Lincoln City/Newport Portland Seaside Clackamas Klamath Lane (except Florence) City limits of Florence (see Lane County) Curry Lincoln Multnomah Clatsop PA Allentown Chester/Radnor/ Essington Lehigh Delaware (except Wayne) Page 36 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 69 65 55 82 55 79 55 125 55 122 M&IE Rate $35 35 39 39 39 47 43 43 43 47 Maximum Per Diem Rate $104 100 94 121 94 126 98 168 98 169 State PA Key City2 Easton Erie Gettysburg County and/or Other Defined Location3,4 Northampton Erie Adams Effective Dates All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 9/15 9/16 - 12/31 All year Harrisburg Hershey Dauphin (except Hershey) City limits of Hershey (see Dauphin County) King of Prussia/Ft. Washington/Bala Cynwyd Lancaster Montgomery Lancaster 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 60 70 60 83 74 122 87 75 60 85 75 100 79 79 111 89 89 65 101 65 65 75 95 75 59 99 59 58 55 70 55 79 108 79 43 43 43 43 35 51 47 43 35 31 39 47 43 47 47 31 47 35 43 35 43 47 47 47 47 47 47 31 35 35 35 35 35 35 103 113 103 126 109 173 134 118 95 116 114 147 122 126 158 120 136 100 144 100 108 122 142 122 106 146 106 89 90 105 90 114 143 114 Malvern/Downington/ Valley Forge Mechanicsburg Philadelphia Pittsburgh Reading Scranton State College Warminster Wayne RI East Greenwich Newport North Kingstown Providence SC Aiken Charleston/Berkeley County Columbia Greenville Hilton Head Chester Cumberland Philadelphia Allegheny Berks Lackawanna Centre Bucks; Navy Air Development Center City limits of Wayne (see Delaware County) Kent; Naval Construction Battalion Center, Davisville All year Newport Washington Providence Aiken Charleston, Berkeley Richland Greenville Beaufort 1/1 - 3/31 4/1 - 12/31 All year All year All year All year All year All year 1/1 - 3/14 3/15 - 9/30 10/1 - 12/31 1/1 - 2/29 3/1 - 11/30 12/1 - 12/31 All year 1/1 - 6/14 6/15 - 8/19 8/20 - 12/31 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 Myrtle Beach Horry; Myrtle Beach AFB Sumter SD Custer Sumter Custer Hot Springs Fall River Page 37 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 55 99 55 55 79 55 63 84 70 78 70 81 57 82 60 57 112 83 60 69 59 95 78 68 96 76 60 87 59 62 70 70 70 67 91 70 91 70 57 73 59 55 90 55 69 M&IE Rate $35 35 35 31 31 31 35 31 43 43 43 43 35 47 35 35 39 43 35 39 43 47 35 35 43 47 31 47 35 35 35 39 39 31 47 39 39 39 35 35 39 39 39 39 39 Maximum Per Diem Rate $ 90 134 90 86 110 86 98 115 113 121 113 124 92 129 95 92 151 126 95 108 102 142 113 103 139 123 91 134 94 97 105 109 109 98 138 109 130 109 92 108 98 94 129 94 108 State SD Key City2 Rapid City County and/or Other Defined Location3,4 Pennington Effective Dates 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 1/1 - 6/14 6/15 - 8/15 8/16 - 12/31 All year All year 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 All year All year All year All year All year All year All year All year Before 5/5/04 After 5/4/04 All year All year All year All year All year 1/1 - 2/29 3/1 - 8/15 8/16 - 12/31 All year All year All year 1/1 - 3/14 3/15 - 10/31 11/1 - 12/31 All year Sturgis Meade TN Alcoa/Townsend Chattanooga Gatlinburg Blount Hamilton Sevier Memphis Murfreesboro Nashville Williamson County TX Amarillo Arlington/Grapevine Austin Bryan College Station Corpus Christi Dallas El Paso Fort Davis Fort Worth Galveston Granbury Houston Killeen Laredo McAllen Plano Round Rock San Antonio South Padre Island Shelby Rutherford Davidson Williamson Potter Tarrant Travis Brazos (except College Station) City limits of College Station (see Brazos County) Nueces City limits of Dallas and Dallas County El Paso Jeff Davis City limits of Fort Worth Galveston Hood Montgomery, Fort Bend, and Harris; L.B. Johnson Space Center, Ellington AFB Bell Webb Hidalgo Collin Williamson Bexar Cameron Waco UT Bullfrog Cedar City Moab McLennan Garfield Iron Grand Ogden/Layton/Davis County Weber, Davis Page 38 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $169 79 169 60 69 60 80 150 M&IE Rate $47 47 47 43 43 43 39 51 Maximum Per Diem Rate $216 126 216 103 112 103 119 201 State UT Key City2 Park City County and/or Other Defined Location3,4 Summit Effective Dates 1/1 - 3/31 4/1 - 12/14 12/15 - 12/31 1/1 - 2/29 3/1 - 10/31 11/1 - 12/31 All year All year Provo Utah Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Charlottesville Colonial Heights Dinwiddie County Fredericksburg Hopewell Lynchburg Manassas/Woodbridge Petersburg Prince George County Richmond Roanoke Virginia Beach Salt Lake; Dugway Proving Ground, Tooele Army Depot City of Charlottesville City of Colonial Heights Dinwiddie Spotsylvania, Stafford City of Hopewell Campbell Prince William City of Petersburg Prince George Chesterfield, Henrico; Defense Supply Center City limits of Roanoke Virginia Beach (also Norfolk, Portsmouth, and Chesapeake) Accomack All year All year All year All year All year All year All year All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/5 9/6 - 12/31 All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year All year All year 1/1 - 9/14 9/15 - 10/31 11/1 - 12/31 All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 60 80 77 72 69 64 84 69 69 80 59 55 109 55 69 89 69 73 59 99 59 125 89 68 68 62 55 90 55 64 61 59 65 95 65 89 47 35 35 31 35 43 39 35 35 43 39 43 43 43 39 39 39 31 43 43 43 47 39 47 43 35 35 35 35 43 39 43 47 47 47 39 107 115 112 103 104 107 123 104 104 123 98 98 152 98 108 128 108 104 102 142 102 172 128 115 111 97 90 125 90 107 100 102 112 142 112 128 Wallops Island Warrenton Williamsburg Fauquier Williamsburg (also Hampton, Newport News, York County, Naval Weapons Station, Yorktown) Nelson Chittenden, Franklin Bennington Addison Washington Windsor Wintergreen VT Burlington/St. Albans Manchester Middlebury Montpelier White River Junction WA Anacortes Bremerton Everett Friday Harbor San Juan (except Friday Harbor), Skagit Kitsap Snohomish (except Lynnwood) City limits of Friday Harbor (see San Juan County) Lynnwood City limits of Lynnwood (see Snohomish County) Page 39 Table 4. (Effective October 1, 2003 – September 30, 2004) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 55 82 55 58 65 79 136 55 62 55 63 79 66 59 66 85 66 62 95 80 59 56 81 56 55 85 55 69 78 59 66 79 71 55 98 55 115 69 115 M&IE Rate $43 43 43 43 43 39 51 39 39 39 43 35 43 39 43 43 43 43 47 35 35 39 39 39 43 43 43 39 43 35 39 39 39 35 35 35 47 47 47 Maximum Per Diem Rate $ 98 125 98 101 108 118 187 94 101 94 106 114 109 98 109 128 109 105 142 115 94 95 120 95 98 128 98 108 121 94 105 118 110 90 133 90 162 116 162 State WA Key City2 Ocean Shores County and/or Other Defined Location3,4 Grays Harbor Effective Dates 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year All year All year All year 1/1 - 6/28 6/29 - 9/1 9/2 - 12/31 All year All year All year All year 1/1 - 5/31 6/1 - 9/4 9/5 - 12/31 All year All year All year All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year All year All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 1/1 - 9/15 9/16 - 10/31 11/1 - 12/31 Olympia/Tumwater Port Angeles Port Townsend Seattle Sequim Thurston City limits of Port Angeles (see Clallam County) Jefferson King Clallam (except Port Angeles) Spokane Tacoma WI Brookfield Green Bay Lake Geneva Spokane Pierce Waukesha Brown Walworth Madison Milwaukee Racine Sheboygan Sturgeon Bay Dane Milwaukee Racine Sheboygan Door Wisconsin Dells Columbia WV Berkeley Springs Charleston Morgan Kanawha Martinsburg/Hedgesville Berkeley Morgantown Shepherdstown Wheeling WY Cody Monongalia Jefferson Ohio Park Jackson Teton Page 40 1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2004, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2004 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2004. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2004, through December 31, 2004. 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. How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. To contact your Taxpayer Advocate: • Check the amount of advance child tax credit payments you received in 2003. • Check the status of your 2003 refund. Click on “Where’s My Refund” and then on “Go Get My Refund Status.” Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically) and have your 2003 tax return available because you will need to know your filing status and the exact whole dollar amount of your refund. • • • • • Download forms, instructions, and publications. Order IRS products on-line. See answers to frequently asked tax questions. Search publications on-line by topic or keyword. Figure your withholding allowances using our Form W-4 calculator. • Send us comments or request help by e-mail. • Sign up to receive local and national tax news by e-mail. • Call the Taxpayer Advocate toll free at 1-877-777-4778. • Get information on starting and operating a small business. You can also reach us using File Transfer Protocol at ftp.irs.gov. Fax. You can get over 100 of the most requested forms and instructions 24 hours a day, 7 days a week, by fax. Just call 703-368-9694 from your fax machine. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you. For help with transmission problems, call 703-487-4608. Long-distance charges may apply. Phone. Many services are available by phone. • Call, write, or fax the Taxpayer Advocate office in your area. • Call 1-800-829-4059 if you are a TTY/TDD user. • Visit the web site at www.irs.gov/advocate. For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Free tax services. To find out what services are available, get Publication 910, Guide to Free Tax Services. It contains a list of free tax publications and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Internet. You can access the IRS web site 24 hours a day, 7 days a week at www.irs.gov to: • 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. Page 41 • E-file. Access commercial tax preparation and e-file services available for free to eligible taxpayers. • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040. • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov or look in the phone book under “United States Government, Internal Revenue Service.” schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov 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 Distribution Center nearest to you and receive a response within 10 workdays after your request is received. Find the address that applies to your part of the country. • 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. • Western part of U.S.: Western Area Distribution Center Rancho Cordova, CA 95743-0001 • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. • Central part of U.S.: Central Area Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 • Refund information. If you would like to check the status of your 2003 refund, call 1-800-829-4477 for automated refund information and follow the recorded instructions or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically) and have your 2003 tax return available because you will need to know your filing status and the exact whole dollar amount of your refund. Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call. Walk-in. Many products and services are available on a walk-in basis. • Eastern part of U.S. and foreign addresses: Eastern Area Distribution Center P.O. Box 85074 Richmond, VA 23261-5074 CD-ROM for tax products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: • Current tax forms, instructions, and publications. • Prior-year tax forms and instructions. • Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. • Internal Revenue Bulletins. Buy the CD-ROM from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders for $22 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $22 (plus a $5 handling fee). The first release is available in early January and the final release is available in late February. CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a must for every small business owner or any taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions and publications needed to successfully manage a business. In addition, the CD provides an abundance of other helpful information, such as how to prepare a business plan, finding financing for your business, and much more. The design of the CD makes finding information easy and quick and incorporates file formats and browsers that can be run on virtually any desktop or laptop computer. It is available in early April. You can get a free copy by calling 1-800-829-3676 or by visiting the website at www.irs.gov/smallbiz. • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. • Services. You can walk in to your local Taxpayer Assistance Center every business day to ask tax questions or get help with a tax problem. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. You can set up an appointment by calling your local Center and, at the prompt, leaving a message requesting Everyday Tax Solutions help. A representative will call you back within 2 business days to Page 42