Department of the Treasury Internal Revenue Service
Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Table 1. Localities Eligible for $201 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method . . . . . . . . . . . . . . . . . . . . . 2 Table 2. Maximum Federal Per Diem Rates . . . . . . . 3
Publication 1542
(Rev. March 2001)
Cat. No. 12684I
Per Diem Rates
(For Travel Within the Continental United States)
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . . 18
Introduction
This publication is for employers who pay a per diem allowance to employees for business travel away from home on or after October 1, 2000, within the continental United States (CONUS). It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 13 of Publication 535, Business Expenses, or Revenue Procedure 2000 –39, 2000 –41 I.R.B. 340. High-low method. Table 1, Localities Eligible for $201 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method, lists the localities that are treated under that method as high cost localities for 2001 or the part of the year shown in column 4. Table 1 is on page 2. All other localities within CONUS are eligible for $124 ($34 meals and incidental expenses (M&IE)) per diem under the high-low method. Regular federal per diem rate method. Table 2, Maximum Federal Per Diem Rates, gives the regular federal per diem rate, including the separate rate for meals and incidental expenses (M&IE) for each locality. Table 2 begins on page 3. The standard rate for all locations within CONUS not specifically listed in Table 2 is $85 ($55 for lodging and $30 for M&IE). A federal agency can ask the General Services Administration to review the per diem rate in a particular locality. The process is described in footnote 4 of the table. Travel outside CONUS. The federal per diem rates for localities outside CONUS, including Alaska, Hawaii, Puerto Rico, the Northern Mariana Islands, U.S. possessions, and all foreign localities, are published monthly. You can buy the per diem supplement, Maximum Travel Per Diem Allowances for Foreign Areas, from the U.S. Government Printing Office. Call (202) 512 –1800 (not a toll-free number), write to the U.S. Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250 –7954, or visit the GPO web site at http://bookstore.gpo.gov. Per diem rates on the internet. You can access the federal per diem rates on the internet at www.policyworks.gov/perdiem.
Table 1. Localities Eligible for $201 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method
Per Diem Locality State CA Key City Palo Alto/San Jose/Sunnyvale Palm Springs San Francisco Tahoe City CO Aspen Silverthorne/Keystone Telluride Vail DC Washington, DC County and Other Defined Location Santa Clara Riverside San Francisco Placer Pitkin Summit San Miguel Eagle All year 1/1 - 5/31 All year All year 1/1 - 4/30 All year 1/1 - 3/31 1/1 - 3/31 7/1 - 12/31 Effective Date of $201 Rate
Washington, DC; the cities of Alexandria, Fairfax, and Falls All year Church, and the counties of Arlington, Fairfax, and Loudoun, in Virginia; and the counties of Montgomery and Prince Georges in Maryland Monroe City limits of Sun Valley Cook and Lake Orleans, St. Bernard, Plaquemine, and Jefferson Parishes 1/1 - 4/30 All year All year 1/1 - 5/31
FL ID IL LA MD
Key West Sun Valley Chicago New Orleans/St. Bernard
(For the counties of Montgomery and Prince Georges, see Washington, DC) Ocean City Worcester Suffolk Middlesex County (except Lowell) Dukes Mackinac Grand Traverse Gallatin (except West Yellowstone Park) Cape May (except Ocean City) City limits of Ocean City Somerset and Middlesex Mercer County The boroughs of the Bronx, Brooklyn, and Queens Manhattan Nassau County Suffolk County City limits of White Plains City limits of Hershey Philadelphia Summit 6/15 - 10/31 All year All year 6/1 - 10/15 All year 6/1 - 9/30 1/1 - 4/30 11/1 - 12/31 6/1 - 11/30 6/15 - 9/15 All year All year All year All year All year All year All year 6/1 - 9/15 All year 1/1 - 3/31 12/15 - 12/31
MA
Boston Cambridge Martha’s Vineyard
MI
Mackinac Island Traverse City
MT NJ
Big Sky Cape May Ocean City Piscataway/Belle Mead Princeton/Trenton
NY
The Bronx/Brooklyn/Queens Manhattan Nassau County/Great Neck Suffolk County White Plains
PA
Hershey Philadelphia
UT VA
Park City (For the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, see District of Columbia) Wintergreen
Nelson
All year
Page 2
Table 2. MAXIMUM FEDERAL PER DIEM RATES (Effective October 1, 2000) The standard rate of $85 ($55 for lodging and $30 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302 – 2, 302 – 4, and 302 – 5 of 41 CFR.)
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Jefferson Baldwin Effective Date of Maximum Rate All year 1/1 - 5/14 5/15 - 9/4 9/5 - 12/31 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 All year Computing Maximum Rate: Maximum Lodging Rate $59.00 $64.00 $101.00 $64.00 $70.00 $61.00 $60.00 $61.00 $80.00 $60.00 $62.00 $98.00 $62.00 $55.00 $67.00 $55.00 $106.00 M&IE Rate Maximum Per Diem Rate4 $97.00 $98.00 $135.00 $98.00 $108.00 $99.00 $90.00 $95.00 $114.00 $94.00 $96.00 $132.00 $96.00 $89.00 $101.00 $89.00 $148.00
AL
Birmingham Gulf Shores
$38.00 $34.00 $34.00 $34.00 $38.00 $38.00 $30.00 $34.00 $34.00 $34.00 $34.00 $34.00 $34.00 $34.00 $34.00 $34.00 $42.00
Huntsville Montgomery AR Hot Springs Little Rock AZ Casa Grande Chinle
Madison Montgomery 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
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 All year All year All year All year All year
$65.00 $98.00 $65.00 $107.00 $79.00 $59.00 $90.00 $85.00 $58.00 $58.00 $55.00 $59.00 $91.00 $85.00 $68.00 $99.00
$30.00 $30.00 $30.00 $42.00 $42.00 $42.00 $42.00 $38.00 $38.00 $34.00 $30.00 $30.00 $42.00 $46.00 $38.00 $46.00
$95.00 $128.00 $95.00 $149.00 $121.00 $101.00 $132.00 $123.00 $96.00 $92.00 $85.00 $89.00 $133.00 $131.00 $106.00 $145.00
Phoenix/Scottsdale
Maricopa
Tucson Yuma CA Bridgeport Clearlake Contra Costa County Death Valley Kern County Los Angeles
Pima Yuma City limits of Bridgeport Lake Contra Costa Inyo Kern Los Angeles, Orange, Ventura, Edwards AFB; Naval Weapons Center and Ordnance Test Station, China Lake Madera Mono (except Bridgeport) Marin Stanislaus
Madera Mammoth Lakes Marin County Modesto
All year All year All year All year
$55.00 $69.00 $84.00 $60.00
$30.00 $46.00 $42.00 $34.00
$85.00 $115.00 $126.00 $94.00
Page 3
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Monterey Effective Date of Maximum Rate 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 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 1/1 - 4/30 5/1 - 9/15 9/16 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 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 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31
Computing Maximum Rate: Maximum Lodging Rate $75.00 $94.00 $75.00 $100.00 $59.00 $75.00 $59.00 $118.00 $64.00 $129.00 $79.00 $109.00 $79.00 $99.00 $159.00 $69.00 $84.00 $69.00 $110.00 $99.00 $80.00 $108.00 $80.00 $109.00 $79.00 $79.00 $77.00 $99.00 $77.00 $139.00 $145.00 $70.00 $90.00 $70.00 $65.00 $69.00 $82.00 $114.00 $82.00 $145.00 $89.00 $90.00 $59.00 $73.00 $59.00 M&IE Rate Maximum Per Diem Rate4 $117.00 $136.00 $117.00 $142.00 $97.00 $113.00 $97.00 $156.00 $102.00 $171.00 $121.00 $147.00 $121.00 $145.00 $205.00 $107.00 $122.00 $107.00 $152.00 $137.00 $122.00 $150.00 $122.00 $147.00 $121.00 $121.00 $119.00 $141.00 $119.00 $185.00 $187.00 $112.00 $132.00 $112.00 $103.00 $99.00 $128.00 $160.00 $128.00 $191.00 $135.00 $132.00 $97.00 $111.00 $97.00
CA
Monterey
$42.00 $42.00 $42.00 $42.00 $38.00 $38.00 $38.00 $38.00 $38.00 $42.00 $42.00 $38.00 $42.00 $46.00 $46.00 $38.00 $38.00 $38.00 $42.00 $38.00 $42.00 $42.00 $42.00 $38.00 $42.00 $42.00 $42.00 $42.00 $42.00 $46.00 $42.00 $42.00 $42.00 $42.00 $38.00 $30.00 $46.00 $46.00 $46.00 $46.00 $46.00 $42.00 $38.00 $38.00 $38.00
Napa Oakhurst
Napa City limits of Oakhurst (except Madera)
Oakland Ontario/Barstow/ Victorville Palm Springs Point Arena/Gualala Sacramento San Diego San Francisco San Luis Obispo
Alameda San Bernardino Riverside Mendocino Sacramento San Diego San Francisco San Luis Obispo
San Mateo/Redwood City Santa Barbara Santa Cruz
San Mateo Santa Barbara Santa Cruz
Santa Monica Santa Rosa Solano County South Lake Tahoe
City limits of Santa Monica Sonoma Solano El Dorado
Sunnyvale/Palo Alto/ San Jose Tahoe City Truckee
Santa Clara Placer Nevada
Visalia West Sacramento Yosemite National Park CO Aspen Boulder Colorado Springs
Tulare Yolo Mariposa
Pitkin Boulder El Paso
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Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Montezuma City limits of Crested Butte Adams, Arapahoe, Denver La Plata Effective Date of Maximum Rate All year All year All year 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 All year 1/16 - 5/14 5/15 - 10/15 10/16 - 12/31 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 1/1 - 4/1 4/2 - 11/30 12/1 - 12/31 All year 1/1 - 3/31 4/1 - 6/14 6/15 - 12/31 1/1 - 3/31 4/1 - 6/30 7/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Hartford Lakeville/Salisbury Middlesex County New Haven New London Putnam/Danielson DC Washington Hartford Litchfield Middlesex New Haven City limits of New London Windham 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.) All year All year All year All year All year All year All year
Computing Maximum Rate: Maximum Lodging Rate $69.00 $95.00 $86.00 $61.00 $84.00 $61.00 $76.00 $55.00 $72.00 $55.00 $55.00 $70.00 $55.00 $69.00 $69.00 $60.00 $58.00 $72.00 $58.00 $170.00 $130.00 $170.00 $59.00 $147.00 $85.00 $115.00 $190.00 $105.00 $129.00 $190.00 $109.00 $77.00 $62.00 $99.00 $62.00 $99.00 $85.00 $60.00 $87.00 $97.00 $56.00 $119.00 M&IE Rate Maximum Per Diem Rate4 $103.00 $137.00 $128.00 $99.00 $122.00 $99.00 $110.00 $85.00 $102.00 $85.00 $89.00 $104.00 $89.00 $103.00 $99.00 $94.00 $92.00 $106.00 $92.00 $208.00 $168.00 $208.00 $97.00 $193.00 $131.00 $161.00 $236.00 $151.00 $175.00 $236.00 $143.00 $115.00 $92.00 $129.00 $92.00 $141.00 $123.00 $90.00 $125.00 $131.00 $86.00 $165.00
CO
Cortez Crested Butte Denver Durango
$34.00 $42.00 $42.00 $38.00 $38.00 $38.00 $34.00 $30.00 $30.00 $30.00 $34.00 $34.00 $34.00 $34.00 $30.00 $34.00 $34.00 $34.00 $34.00 $38.00 $38.00 $38.00 $38.00 $46.00 $46.00 $46.00 $46.00 $46.00 $46.00 $46.00 $34.00 $38.00 $30.00 $30.00 $30.00 $42.00 $38.00 $30.00 $38.00 $34.00 $30.00 $46.00
Ft. Collins Glenwood Springs
Larimer (except Loveland) Garfield
Gunnison
Gunnison (except Crested Butte)
Jefferson County Loveland Montrose Pueblo
Jefferson City limits of Loveland Montrose Pueblo
Silverthorne/Keystone Summit
Steamboat Springs Telluride
Routt San Miguel
Vail
Eagle
CT
Bridgeport Danbury Groton
City limits of Bridgeport Fairfield (except Bridgeport) New London (except city limits of New London)
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Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Kent Sussex Effective Date of Maximum Rate All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 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 All year 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 1/1 - 4/30 5/1 - 12/31 1/1 - 4/15 4/16 - 10/31 11/1 - 12/31 1/1 - 4/15 4/16 - 12/31 1/1 - 4/15 4/16 - 12/15 12/16 - 12/31 All year All year 1/1 - 4/30 5/1 - 12/31
Computing Maximum Rate: Maximum Lodging Rate $69.00 $55.00 $73.00 $55.00 $99.00 $71.00 $85.00 $70.00 $85.00 $70.00 $90.00 $65.00 $90.00 $55.00 $70.00 $55.00 $78.00 $66.00 $78.00 $80.00 $61.00 $55.00 $115.00 $55.00 $65.00 $165.00 $105.00 $62.00 $77.00 $62.00 $71.00 $61.00 $68.00 $55.00 $68.00 $89.00 $75.00 $109.00 $55.00 $109.00 $59.00 $86.00 $105.00 $69.00 M&IE Rate Maximum Per Diem Rate4 $103.00 $97.00 $115.00 $97.00 $133.00 $109.00 $119.00 $108.00 $123.00 $108.00 $132.00 $107.00 $132.00 $97.00 $112.00 $97.00 $124.00 $112.00 $124.00 $118.00 $95.00 $93.00 $153.00 $93.00 $99.00 $211.00 $151.00 $96.00 $111.00 $96.00 $105.00 $95.00 $98.00 $85.00 $98.00 $131.00 $117.00 $147.00 $93.00 $147.00 $89.00 $128.00 $151.00 $115.00
DE
Dover Lewes
$34.00 $42.00 $42.00 $42.00 $34.00 $38.00 $34.00 $38.00 $38.00 $38.00 $42.00 $42.00 $42.00 $42.00 $42.00 $42.00 $46.00 $46.00 $46.00 $38.00 $34.00 $38.00 $38.00 $38.00 $34.00 $46.00 $46.00 $34.00 $34.00 $34.00 $34.00 $34.00 $30.00 $30.00 $30.00 $42.00 $42.00 $38.00 $38.00 $38.00 $30.00 $42.00 $46.00 $46.00
Wilmington FL Altamonte Springs Cocoa Beach Daytona Beach
New Castle Seminole Brevard Volusia
Ft. Lauderdale
Broward
Ft. Myers
Lee
Ft. Pierce
St Lucie
Ft. Walton Beach Gainesville Gulf Breeze
Okaloosa Alachua Santa Rosa
Jacksonville/Mayport Key West Kissimmee
Duval County; Naval Station Monroe Osceola
Lakeland Leesburg
Polk Lake
Miami Naples
Dade Collier
Ocala Orlando Palm Beach
Marion Orange Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island and West Palm Beach) Bay
Panama City
1/1 - 2/28 3/1 - 9/15 9/16 - 12/31
$55.00 $72.00 $55.00
$38.00 $38.00 $38.00
$93.00 $110.00 $93.00
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Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Charlotte Effective Date of Maximum Rate 1/1 - 4/15 4/16 - 12/14 12/15 - 12/31 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 5/31 6/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 12/31 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 All year All year All year All year All year All year All year All year All year
Computing Maximum Rate: Maximum Lodging Rate $75.00 $55.00 $75.00 $95.00 $55.00 $64.00 $63.00 $72.00 $63.00 $57.00 $65.00 $105.00 $89.00 $80.00 $62.00 $80.00 $57.00 $69.00 $93.00 $64.00 $78.00 $56.00 $69.00 $78.00 $71.00 $58.00 $67.00 $61.00 $56.00 $84.00 $58.00 $55.00 $64.00 $55.00 $149.00 $76.00 $130.00 $89.00 $60.00 $60.00 $61.00 $65.00 $57.00 M&IE Rate Maximum Per Diem Rate4 $113.00 $93.00 $113.00 $133.00 $93.00 $94.00 $101.00 $110.00 $101.00 $95.00 $99.00 $143.00 $127.00 $118.00 $100.00 $118.00 $91.00 $103.00 $131.00 $94.00 $112.00 $90.00 $103.00 $112.00 $109.00 $92.00 $101.00 $99.00 $90.00 $126.00 $96.00 $93.00 $102.00 $93.00 $191.00 $106.00 $176.00 $127.00 $90.00 $90.00 $91.00 $103.00 $87.00
FL
Punta Gorda
$38.00 $38.00 $38.00 $38.00 $38.00 $30.00 $38.00 $38.00 $38.00 $38.00 $34.00 $38.00 $38.00 $38.00 $38.00 $38.00 $34.00 $34.00 $38.00 $30.00 $34.00 $34.00 $34.00 $34.00 $38.00 $34.00 $34.00 $38.00 $34.00 $42.00 $38.00 $38.00 $38.00 $38.00 $42.00 $30.00 $46.00 $38.00 $30.00 $30.00 $30.00 $38.00 $30.00
Sarasota Sebring St. Augustine
Sarasota Highlands St. Johns
Stuart Tallahassee
Martin Leon
Tampa/St. Petersburg Hillsborough, Pinellas Vero Beach Indian River
GA
Albany Athens Atlanta Clayton County Cobb County Columbus Conyers Dekalb County Savannah
Dougherty Clarke Fulton, Gwinnett Clayton Cobb Muscogee Rockdale Dekalb Chatham Linn Polk Ada Kootenai Blaine Valley Custer
IA
Cedar Rapids Des Moines
ID
Boise Coeur d’ Alene Ketchum McCall Stanley
Sun Valley IL Aurora Chicago Du Page County Elgin Rockford IN Anderson Carmel Ft. Wayne
City limits of Sun Valley Kane (except Elgin) Cook, Lake Du Page City limits of Elgin Winnebago Madison Hamilton Allen
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Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Marion Tippecanoe La Porte Delaware Brown Effective Date of Maximum Rate 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 1/1 - 5/31 6/1 - 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 - 5/31 6/1 - 10/15 10/16 - 12/31 All year 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
Computing Maximum Rate: Maximum Lodging Rate $70.00 $65.00 $59.00 $59.00 $59.00 $75.00 $59.00 $58.00 $69.00 $85.00 $59.00 $80.00 $59.00 $69.00 $65.00 $59.00 $70.00 $139.00 $89.00 $62.00 $60.00 $75.00 $109.00 $192.00 $192.00 $70.00 $105.00 $70.00 $94.00 $99.00 $110.00 $165.00 $110.00 $95.00 $65.00 $75.00 $65.00 $72.00 $65.00 $62.00 $96.00 $62.00 M&IE Rate Maximum Per Diem Rate4 $112.00 $95.00 $93.00 $93.00 $97.00 $113.00 $97.00 $92.00 $103.00 $123.00 $97.00 $118.00 $89.00 $107.00 $103.00 $93.00 $104.00 $181.00 $131.00 $100.00 $90.00 $113.00 $147.00 $238.00 $238.00 $108.00 $143.00 $108.00 $132.00 $133.00 $156.00 $211.00 $156.00 $141.00 $99.00 $109.00 $99.00 $106.00 $103.00 $96.00 $130.00 $96.00
IN
Indianapolis Lafayette Michigan City Muncie Nashville
$42.00 $30.00 $34.00 $34.00 $38.00 $38.00 $38.00 $34.00 $34.00 $38.00 $38.00 $38.00 $30.00 $38.00 $38.00 $34.00 $34.00 $42.00 $42.00 $38.00 $30.00 $38.00 $38.00 $46.00 $46.00 $38.00 $38.00 $38.00 $38.00 $34.00 $46.00 $46.00 $46.00 $46.00 $34.00 $34.00 $34.00 $34.00 $38.00 $34.00 $34.00 $34.00
South Bend Valparaiso/Burlington Beach KS Kansas City/Overland Park Wichita KY Covington Lexington Louisville LA Baton Rouge Gonzales Lake Charles New Orleans/St. Bernard Shreveport/Bossier City Slidell St. Francisville MA Andover Boston Cambridge Falmouth
St. Joseph Porter Johnson, Wyandotte Sedgwick Kenton Fayette Jefferson East Baton Rouge Parish Ascension Parish Calcasieu Parish Orleans, St. Bernard, Plaquemine & Jefferson Parishes Caddo Parish St. Tammany Parish West Feliciana Parish Essex Suffolk Middlesex City limits of Falmouth
Hyannis Lowell Martha’s Vineyard
Barnstable City limits of Lowell (except Cambridge) Dukes
Nantucket New Bedford
Nantucket City limits of New Bedford
Northampton Pittsfield Plymouth
Hampshire Berkshire Plymouth
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Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Norfolk Hampden Bristol (except New Bedford) Worcester Anne Arundel Baltimore Howard Frederick Queen Annes Harford St. Marys, Calvert Worcester Effective Date of Maximum Rate All year All year All year All year All year All year All year All year All year All year All year 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 All year 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 All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 6/14 6/15 - 9/15 9/16 - 12/31 All year All year All year
Computing Maximum Rate: Maximum Lodging Rate $74.00 $67.00 $70.00 $79.00 $90.00 $110.00 $110.00 $57.00 $75.00 $104.00 $66.00 $69.00 $130.00 $69.00 $100.00 $89.00 $110.00 $89.00 $55.00 $61.00 $55.00 $75.00 $65.00 $75.00 $65.00 $62.00 $80.00 $62.00 $55.00 $87.00 $55.00 $60.00 $79.00 $67.00 $59.00 $105.00 $59.00 $109.00 $65.00 $55.00 $69.00 $55.00 $62.00 $67.00 $62.00 M&IE Rate Maximum Per Diem Rate4 $112.00 $101.00 $100.00 $113.00 $132.00 $152.00 $152.00 $87.00 $113.00 $142.00 $100.00 $115.00 $176.00 $115.00 $142.00 $127.00 $148.00 $127.00 $89.00 $95.00 $89.00 $113.00 $99.00 $109.00 $99.00 $100.00 $118.00 $100.00 $97.00 $129.00 $97.00 $90.00 $117.00 $105.00 $97.00 $143.00 $97.00 $155.00 $103.00 $89.00 $103.00 $89.00 $96.00 $105.00 $96.00
MA
Quincy Springfield Taunton Worcester
$38.00 $34.00 $30.00 $34.00 $42.00 $42.00 $42.00 $30.00 $38.00 $38.00 $34.00 $46.00 $46.00 $46.00 $42.00 $38.00 $38.00 $38.00 $34.00 $34.00 $34.00 $38.00 $34.00 $34.00 $34.00 $38.00 $38.00 $38.00 $42.00 $42.00 $42.00 $30.00 $38.00 $38.00 $38.00 $38.00 $38.00 $46.00 $38.00 $34.00 $34.00 $34.00 $34.00 $38.00 $34.00
MD
Annapolis Baltimore Columbia Frederick Grasonville Harford County Lexington Park/ Leonardtown/Lusby Ocean City
St. Michaels ME Bar Harbor
Talbot Hancock
Bath
Sagadahoc
Kennebunk Kittery
City limits of Kennebunk Portsmouth Naval Shipyard
Portland
Cumberland
Rockport
Knox
Sanford Wiscasset MI Ann Arbor Charlevoix
York (except Kennebunk and Kittery) Lincoln Washtenaw Charlevoix
Detroit East Lansing Frankenmuth
Wayne City limits of East Lansing Saginaw
Frankfort Gaylord Grand Rapids
Benzie Otsego Kent
Page 9
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Ottawa Ingham (except East Lansing) Leelanau Mackinac Midland Isabella Muskegon Effective Date of Maximum Rate 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 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31
Computing Maximum Rate: Maximum Lodging Rate $60.00 $57.00 $75.00 $165.00 $56.00 $60.00 $55.00 $79.00 $55.00 $65.00 $55.00 $65.00 $55.00 $94.00 $63.00 $76.00 $60.00 $125.00 $60.00 $83.00 $65.00 $75.00 $56.00 $75.00 $56.00 $95.00 M&IE Rate Maximum Per Diem Rate4 $94.00 $91.00 $109.00 $211.00 $90.00 $94.00 $85.00 $109.00 $85.00 $95.00 $93.00 $103.00 $93.00 $132.00 $97.00 $110.00 $102.00 $167.00 $102.00 $117.00 $99.00 $109.00 $98.00 $117.00 $98.00 $141.00
MI
Holland Lansing Leland Mackinac Island Midland Mt. Pleasant Muskegon
$34.00 $34.00 $34.00 $46.00 $34.00 $34.00 $30.00 $30.00 $30.00 $30.00 $38.00 $38.00 $38.00 $38.00 $34.00 $34.00 $42.00 $42.00 $42.00 $34.00 $34.00 $34.00 $42.00 $42.00 $42.00 $46.00
Ontonagon Petoskey
Ontonagon Emmet
Pontiac/Troy/Auburn Hills Sault Ste Marie South Haven Traverse City
Oakland, City limits of Auburn Hills Chippewa Van Buren Grand Traverse
Warren MN Anoka County Dakota County Duluth
Macomb Anoka Dakota St. Louis
Minneapolis/St. Paul
Hennepin, Ramsey, and Fort Snelling All year Military Reservation and Navy Astronautics group (Detachment Bravo) Olmsted Taney Marion Clay, Jackson City limits of Osage Beach Platte Greene St Charles, St. Louis Hancock 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
Rochester MO Branson Hannibal Kansas City/Clay County Osage Beach Platte County Springfield St. Louis MS Bay St. Louis
$72.00 $58.00 $57.00 $85.00 $89.00 $61.00 $61.00 $90.00 $55.00 $69.00 $55.00 $72.00 $70.00 $59.00
$34.00 $34.00 $30.00 $42.00 $30.00 $34.00 $30.00 $46.00 $38.00 $38.00 $38.00 $38.00 $30.00 $34.00
$106.00 $92.00 $87.00 $127.00 $119.00 $95.00 $91.00 $136.00 $93.00 $107.00 $93.00 $110.00 $100.00 $93.00
Biloxi Gulfport Robinsonville
City limits of Biloxi Harrison (except Biloxi) Tunica
Page 10
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Gallatin (except West Yellowstone Park) Effective Date of Maximum Rate 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 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 All year All year All year All year All year 1/1 - 2/28 3/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year All year All year All year
Computing Maximum Rate: Maximum Lodging Rate $125.00 $67.00 $125.00 $55.00 $64.00 $55.00 $55.00 $92.00 $55.00 $55.00 $64.00 $55.00 $80.00 $71.00 $63.00 $67.00 $60.00 $75.00 $55.00 $114.00 $75.00 $62.00 $74.00 $85.00 $58.00 $64.00 M&IE Rate Maximum Per Diem Rate4 $171.00 $113.00 $171.00 $85.00 $94.00 $85.00 $89.00 $126.00 $89.00 $85.00 $94.00 $85.00 $118.00 $109.00 $97.00 $105.00 $90.00 $113.00 $93.00 $152.00 $113.00 $96.00 $112.00 $127.00 $92.00 $102.00
MT
Big Sky
$46.00 $46.00 $46.00 $30.00 $30.00 $30.00 $34.00 $34.00 $34.00 $30.00 $30.00 $30.00 $38.00 $38.00 $34.00 $38.00 $30.00 $38.00 $38.00 $38.00 $38.00 $34.00 $38.00 $42.00 $34.00 $38.00
Polson/Kalispell
Flathead, Lake
West Yellowstone Park NC Atlantic Beach
City limits of West Yellowstone Park
City limits of Atlantic Beach
Chapel Hill Charlotte Fayetteville Greensboro Havelock Kill Devil
Orange Mecklenburg Cumberland Guilford Craven (except New Bern) Dare
New Bern Raleigh Research Triangle Park/ Durham Wilmington Winston Salem ND NE NH
City limits of New Bern Wake Durham New Hanover Forsyth
The standard CONUS rate of $85 ($55 for lodging and $30 for M&IE) applies to all per diem localities in the state of North Dakota. Omaha Concord Douglas Merrimack All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 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 $63.00 $58.00 $68.00 $58.00 $89.00 $89.00 $96.00 $73.00 $89.00 $65.00 $81.00 $65.00 $85.00 $69.00 $79.00 $100.00 $79.00 $38.00 $34.00 $34.00 $34.00 $38.00 $30.00 $42.00 $34.00 $34.00 $42.00 $42.00 $42.00 $42.00 $42.00 $42.00 $42.00 $42.00 $101.00 $92.00 $102.00 $92.00 $127.00 $119.00 $138.00 $107.00 $123.00 $107.00 $123.00 $107.00 $127.00 $111.00 $121.00 $142.00 $121.00
Conway Durham Hanover/Sullivan County Laconia Manchester Newington
Carroll Strafford Grafton, Sullivan Belknap Hillsborough Rockingham, Pease AFB (except Portsmouth) City limits of Portsmouth Atlantic
Portsmouth NJ Atlantic City
Page 11
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Cape May Effective Date of Maximum Rate 1/1 - 5/31 6/1 - 11/30 12/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 6/14 6/15 - 9/15 9/16 - 12/31 All year
Computing Maximum Rate: Maximum Lodging Rate $95.00 $155.00 $95.00 $74.00 $84.00 $65.00 $80.00 $80.00 $95.00 $80.00 $58.00 $100.00 $80.00 $215.00 $80.00 $114.00 M&IE Rate Maximum Per Diem Rate4 $137.00 $197.00 $137.00 $116.00 $122.00 $95.00 $114.00 $114.00 $129.00 $114.00 $88.00 $142.00 $118.00 $253.00 $118.00 $152.00
NJ
Cape May
$42.00 $42.00 $42.00 $42.00 $38.00 $30.00 $34.00 $34.00 $34.00 $34.00 $30.00 $42.00 $38.00 $38.00 $38.00 $38.00
Cherry Hill/ Camden/ Moorestown Eatontown Edison Flemington Freehold
Camden, Burlington Monmouth Middlesex (except Piscataway) Hunterdon City limits of Freehold
Millville Newark Ocean City
Cumberland Bergen, Essex, Hudson, Passaic City limits of Ocean City
Parsippany/ PicatinneyArsenal/ Dover Piscataway/Belle Mead Princeton/Trenton Toms River
Morris
Somerset; and the city limits of Piscataway Mercer Ocean
All year All year 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 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
$144.00 $139.00 $65.00 $89.00 $65.00 $100.00 $65.00 $65.00 $74.00 $65.00 $71.00 $90.00 $75.00 $79.00 $99.00 $79.00 $72.00 $55.00 $108.00 $74.00 $170.00 $78.00 $55.00 $74.00 $55.00 $57.00
$38.00 $42.00 $38.00 $38.00 $38.00 $38.00 $38.00 $30.00 $30.00 $30.00 $34.00 $46.00 $34.00 $38.00 $38.00 $38.00 $38.00 $30.00 $42.00 $42.00 $46.00 $42.00 $34.00 $34.00 $34.00 $34.00
$182.00 $181.00 $103.00 $127.00 $103.00 $138.00 $103.00 $95.00 $104.00 $95.00 $105.00 $136.00 $109.00 $117.00 $137.00 $117.00 $110.00 $85.00 $150.00 $116.00 $216.00 $120.00 $89.00 $108.00 $89.00 $91.00
Union County NM Albuquerque Cloudcroft
Union Bernalillo Otero
Los Alamos Santa Fe Taos NV Incline Village/Crystal Bay Las Vegas Reno Stateline NY Albany The Bronx/Brooklyn/ Queens Buffalo Glens Falls
Los Alamos Santa Fe Taos City limits of Incline Village/Crystal Bay
Clark, Nellis AFB All locations in Washoe County, except Incline Village and Crystal Bay Douglas Albany The boroughs of the Bronx/Brooklyn/ Queens Erie Warren
Ithaca
Tompkins
Page 12
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Ulster Essex Effective Date of Maximum Rate All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 All year 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 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 All year All year All year All year 1/1 - 6/14 6/15 - 9/15 9/16 - 12/31 All year All year All year All year All year 1/1 - 4/30 5/1 - 9/15 9/16 - 12/31 All year All year All year All year All year All year All year
Computing Maximum Rate: Maximum Lodging Rate $79.00 $59.00 $86.00 $59.00 $198.00 $59.00 $190.00 $55.00 $79.00 $55.00 $57.00 $67.00 $57.00 $73.00 $74.00 $58.00 $65.00 $58.00 $75.00 $95.00 $75.00 $120.00 $149.00 $70.00 $114.00 $69.00 $89.00 $69.00 $59.00 $121.00 $165.00 $72.00 $72.00 $59.00 $68.00 $59.00 $69.00 $86.00 $75.00 $65.00 $66.00 $59.00 $66.00 M&IE Rate Maximum Per Diem Rate4 $117.00 $97.00 $124.00 $97.00 $244.00 $89.00 $232.00 $89.00 $113.00 $89.00 $95.00 $105.00 $95.00 $103.00 $112.00 $100.00 $107.00 $100.00 $113.00 $133.00 $113.00 $162.00 $187.00 $104.00 $156.00 $103.00 $123.00 $103.00 $93.00 $155.00 $207.00 $110.00 $102.00 $93.00 $102.00 $93.00 $115.00 $128.00 $113.00 $95.00 $100.00 $93.00 $96.00
NY
Kingston Lake Placid
$38.00 $38.00 $38.00 $38.00 $46.00 $30.00 $42.00 $34.00 $34.00 $34.00 $38.00 $38.00 $38.00 $30.00 $38.00 $42.00 $42.00 $42.00 $38.00 $38.00 $38.00 $42.00 $38.00 $34.00 $42.00 $34.00 $34.00 $34.00 $34.00 $34.00 $42.00 $38.00 $30.00 $34.00 $34.00 $34.00 $46.00 $42.00 $38.00 $30.00 $34.00 $34.00 $30.00
Manhattan Monroe Nassau County/Great Neck Niagra Falls
Manhattan Orange (except West Point) Nassau Niagra
Nyack/Palisades
Rockland
Owego Poughkeepsie Rochester
Tioga Dutchess Monroe
Saratoga Springs
Saratoga
Staten Island Suffolk County Syracuse Tarrytown Waterloo/Romulus
Richmond Suffolk Onondaga Westchester (except White Plains) Seneca
Watkins Glen West Point White Plains OH Akron Bellevue Cambridge
Schuyler City limits of West Point City limits of White Plains Summit Huron Guernsey
Cincinnati Cleveland Columbus Dayton Fairborn Geneva/Hamilton Lancaster
Hamilton, Warren Cuyahoga Franklin Montgomery Greene Ashtabula, Butler Fairfield
Page 13
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Ottawa Effective Date of Maximum Rate 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 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 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
Computing Maximum Rate: Maximum Lodging Rate $69.00 $95.00 $69.00 $55.00 $85.00 $55.00 $69.00 $65.00 $59.00 $59.00 $59.00 $69.00 $59.00 $64.00 $74.00 $62.00 $80.00 $65.00 $77.00 $59.00 $79.00 $59.00 $75.00 $68.00 $65.00 $55.00 $80.00 $55.00 $79.00 $55.00 $125.00 $55.00 $84.00 M&IE Rate Maximum Per Diem Rate4 $103.00 $129.00 $103.00 $93.00 $123.00 $93.00 $99.00 $103.00 $101.00 $97.00 $97.00 $107.00 $97.00 $98.00 $112.00 $100.00 $114.00 $99.00 $115.00 $93.00 $113.00 $93.00 $109.00 $102.00 $95.00 $89.00 $114.00 $89.00 $121.00 $97.00 $167.00 $97.00 $126.00
OH
Port Clinton/Oak Harbor Sandusky
$34.00 $34.00 $34.00 $38.00 $38.00 $38.00 $30.00 $38.00 $42.00 $38.00 $38.00 $38.00 $38.00 $34.00 $38.00 $38.00 $34.00 $34.00 $38.00 $34.00 $34.00 $34.00 $34.00 $34.00 $30.00 $34.00 $34.00 $34.00 $42.00 $42.00 $42.00 $42.00 $42.00
Erie
Toledo OK OR Oklahoma City Ashland Beaverton Bend
Lucas Oklahoma Jackson Washington Deschutes
Clackamas Crater Lake Eugene Florence Lincoln City/Newport Portland Seaside
Clackamas Klamath Lane (except Florence) City limits of Florence Lincoln Multnomah Clatsop
PA
Chester/Radnor/ Essington Easton Erie Gettysburg
Delaware (except Wayne) Northampton Erie Adams
Harrisburg Hershey
Dauphin (except Hershey) City limits of Hershey
King of Prussia/Ft. Washington/Bala Cynwyd Lancaster Malvern/Downington/ Valley Forge Mechanicsburg Philadelphia Pittsburgh Reading Scranton Warminster Wayne
Montgomery
Lancaster Chaster Cumberland Philadelphia Allegheny Berks Lackawanna Bucks, Navy Air Development Center City limits of Wayne
All year All year All year All year All year All year All year All year All year
$69.00 $83.00 $74.00 $118.00 $79.00 $75.00 $60.00 $75.00 $100.00
$38.00 $38.00 $34.00 $46.00 $46.00 $38.00 $30.00 $42.00 $42.00
$107.00 $121.00 $108.00 $164.00 $125.00 $113.00 $90.00 $117.00 $142.00
Page 14
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Block Island only Kent, Naval Construction Battalion, Davisville Newport (except Block Island) Washington Providence Aiken Berkeley, Charleston Richland Greenville Beaufort Effective Date of Maximum Rate All year All year 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 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 All year 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
Computing Maximum Rate: Maximum Lodging Rate $55.00 $69.00 $77.00 $111.00 $89.00 $79.00 $65.00 $99.00 $65.00 $56.00 $75.00 $96.00 $75.00 $55.00 $76.00 $100.00 $65.00 $55.00 $56.00 $55.00 $85.00 $55.00 $55.00 $99.00 $55.00 $59.00 $59.00 $56.00 $61.00 $80.00 $61.00 $70.00 $57.00 $72.00 $63.00 $59.00 $57.00 $77.00 $80.00 $60.00 $69.00 $59.00 $89.00 $78.00 M&IE Rate Maximum Per Diem Rate4 $85.00 $107.00 $119.00 $153.00 $119.00 $121.00 $95.00 $141.00 $95.00 $94.00 $117.00 $138.00 $117.00 $97.00 $118.00 $142.00 $107.00 $97.00 $86.00 $85.00 $115.00 $85.00 $89.00 $133.00 $89.00 $89.00 $89.00 $86.00 $99.00 $118.00 $99.00 $108.00 $87.00 $114.00 $97.00 $89.00 $87.00 $111.00 $118.00 $90.00 $103.00 $97.00 $135.00 $116.00
RI
Block Island East Greenwich Newport North Kingstown Providence
$30.00 $38.00 $42.00 $42.00 $30.00 $42.00 $30.00 $42.00 $30.00 $38.00 $42.00 $42.00 $42.00 $42.00 $42.00 $42.00 $42.00 $42.00 $30.00 $30.00 $30.00 $30.00 $34.00 $34.00 $34.00 $30.00 $30.00 $30.00 $38.00 $38.00 $38.00 $38.00 $30.00 $42.00 $34.00 $30.00 $30.00 $34.00 $38.00 $30.00 $34.00 $38.00 $46.00 $38.00
SC
Aiken Charleston/Berkeley Columbia Greenville Hilton Head
Myrtle Beach
Horry, Myrtle Beach AFB
Spartanburg SD Hot Springs
Spartanburg Fall River
Rapid City
Pennington
Sturgis TN Alcoa Chattanooga Gatlinburg
Meade Blount (except Townsend) Hamilton Sevier
Memphis Murfreesboro Nashville Townsend Williamson County TX Amarillo Arlington Austin Bryan College Station Corpus Christi Dallas El Paso
Shelby Rutherford Davidson City limits of Townsend Williamson County Potter Tarrant Travis Brazos City limits of College Station Nueces Dallas El Paso
Page 15
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Jeff Davis City limits of Ft. Worth Galveston Hood Harris, L.B. Johnson Space Center and Ellington AFB Bell Webb Hidalgo Collin Bexar Cameron Mclennan Garfield Iron Effective Date of Maximum Rate All year All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/4 9/5 - 12/31 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 All year
Computing Maximum Rate: Maximum Lodging Rate $68.00 $94.00 $76.00 $60.00 $73.00 $59.00 $70.00 $69.00 $70.00 $91.00 $70.00 $57.00 $73.00 $55.00 $71.00 $55.00 $59.00 $76.00 $59.00 $69.00 $145.00 $69.00 $145.00 $60.00 $75.00 $60.00 $62.00 $64.00 $77.00 $59.00 $55.00 $109.00 $55.00 $69.00 $89.00 $69.00 $59.00 $99.00 $59.00 $125.00 $69.00 $82.00 M&IE Rate Maximum Per Diem Rate4 $98.00 $132.00 $118.00 $90.00 $115.00 $89.00 $100.00 $103.00 $104.00 $133.00 $108.00 $87.00 $103.00 $89.00 $105.00 $89.00 $93.00 $110.00 $93.00 $103.00 $191.00 $115.00 $191.00 $98.00 $117.00 $102.00 $100.00 $98.00 $115.00 $93.00 $93.00 $147.00 $93.00 $103.00 $123.00 $103.00 $97.00 $137.00 $97.00 $171.00 $107.00 $120.00
TX
Ft. Davis Ft. Worth Galveston Granbury Houston Killeen Laredo McAllen Plano San Antonio South Padre Island Waco
$30.00 $38.00 $42.00 $30.00 $42.00 $30.00 $30.00 $34.00 $34.00 $42.00 $38.00 $30.00 $30.00 $34.00 $34.00 $34.00 $34.00 $34.00 $34.00 $34.00 $46.00 $46.00 $46.00 $38.00 $42.00 $42.00 $38.00 $34.00 $38.00 $34.00 $38.00 $38.00 $38.00 $34.00 $34.00 $34.00 $38.00 $38.00 $38.00 $46.00 $38.00 $38.00
UT
Bullfrog Cedar City
Moab
Grand
Ogden/Layton/Davis Park City
Davis, Weber Summit
Provo Salt Lake City VA Charlottesville Lynchburg Manassas Richmond Roanoke Virginia Beach
Utah
Salt Lake and Dugway Proving Ground and All year Tooele Army Depot Independent city of Charlottesville Independent city of Lynchburg Prince William Chesterfield, Henrico, the independent city of Richmond, and Defense Supply Center Independent city of Roanoke The independent city of Virginia Beach (also Norfolk, Portsmouth, and Chesapeake) Accomack 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 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year
Wallops Island
Williamsburg
The independent city of Williamsburg (also Hampton, Newport News, York County, Naval Weapons Station, Yorktown) Nelson City limits of Woodbridge Franklin, Chittenden
Wintergreen Woodbridge VT Burlington/St. Albans
Page 16
Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Bennington Addison Washington Windsor Effective Date of Maximum Rate 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 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year All year All year All year All year All year All year All year 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
Computing Maximum Rate: Maximum Lodging Rate $68.00 $68.00 $62.00 $55.00 $69.00 $55.00 $59.00 $61.00 $59.00 $65.00 $95.00 $65.00 $89.00 $55.00 $82.00 $55.00 $58.00 $65.00 $78.00 $109.00 $60.00 $63.00 $66.00 $59.00 $66.00 $85.00 $66.00 $60.00 $72.00 $70.00 $59.00 $56.00 $64.00 $56.00 $55.00 $89.00 $55.00 $69.00 $77.00 $59.00 $64.00 $65.00 $66.00 M&IE Rate Maximum Per Diem Rate4 $110.00 $106.00 $92.00 $89.00 $103.00 $89.00 $97.00 $95.00 $97.00 $107.00 $137.00 $107.00 $123.00 $93.00 $120.00 $93.00 $96.00 $103.00 $112.00 $155.00 $94.00 $101.00 $104.00 $93.00 $104.00 $123.00 $104.00 $98.00 $114.00 $100.00 $89.00 $90.00 $98.00 $90.00 $93.00 $127.00 $93.00 $103.00 $115.00 $89.00 $98.00 $103.00 $100.00
VT
Manchester Middlebury Montpelier White River Junction
$42.00 $38.00 $30.00 $34.00 $34.00 $34.00 $38.00 $34.00 $38.00 $42.00 $42.00 $42.00 $34.00 $38.00 $38.00 $38.00 $38.00 $38.00 $34.00 $46.00 $34.00 $38.00 $38.00 $34.00 $38.00 $38.00 $38.00 $38.00 $42.00 $30.00 $30.00 $34.00 $34.00 $34.00 $38.00 $38.00 $38.00 $34.00 $38.00 $30.00 $34.00 $38.00 $34.00
WA
Anacortes Bremerton Everett Friday Harbor
Island, Skagit Kitsap Snohomish (except Lynnwood) San Juan
Lynnwood Ocean Shores
City limits of Lynnwood Grays Harbor
Olympia/Tumwater Port Angeles Port Townsend Seattle Sequim Spokane WI Brookfield Green Bay Lake Geneva
Thurston City limits of Port Angeles Jefferson King Clallam (except Port Angeles) Spokane Waukesha Brown Walworth
Madison Milwaukee Racine Sheboygan Sturgeon Bay
Dane Milwaukee Racine Sheboygan Door
Wisconsin Dells
Columbia
WV
Berkeley Springs Charleston Martinsburg Morgantown Shepherdstown Wheeling
Morgan Kanawha Berkeley Monongalia Jefferson Ohio
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Per Diem Locality: State Key City1 County Location and/or Defined Location2,3 Park Effective Date of Maximum Rate 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 1/1 - 9/15 9/16 - 10/31 11/1 - 12/31
Computing Maximum Rate: Maximum Lodging Rate $60.00 $89.00 $60.00 $98.00 $59.00 $98.00 M&IE Rate Maximum Per Diem Rate4 $90.00 $119.00 $90.00 $140.00 $101.00 $140.00
WY
Cody
$30.00 $30.00 $30.00 $42.00 $42.00 $42.00
Jackson
Teton
1Unless 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.” 2Per 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).” 3When 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. 4Federal agencies may submit a request to GSA for review of the costs covered by per diem in a particular city or area where the standard CONUS rate applies when travel to that location is repetitive or on a continuing basis and travelers’ experiences indicate that the prescribed rate is inadequate. Other per diem localities listed in this appendix will be reviewed on an annual basis by GSA to determine whether rates are adequate. Requests for per diem rate adjustments shall be submitted by the agency headquarters office to the General Services Administration, Office of Governmentwide Policy, Attn: Travel and Transportation Management Policy Division (MTT), Washington, D.C. 20405. Agencies should designate an individual responsible for reviewing, coordinating, and submitting to GSA any requests from bureaus or subagencies. Requests for rate adjustments shall include a city designation, a description of the surrounding location involved (county or other defined area), and a recommended rate supported by a statement explaining the circumstances that cause the existing rate to be inadequate. The request also must contain an estimate of the annual number of trips to the location, the average duration of such trips, and the primary purpose of travel to the location. Agencies should submit their requests to GSA no later than December 31 in order for a city to be included in the annual review.
Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.
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 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:
contains a list of free tax publications and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Personal computer. With your personal computer and modem, you can access the IRS on the Internet at www.irs.gov. While visiting our web site, you can select:
• Frequently Asked Tax Questions (located under Taxpayer Help & Ed) to find answers to questions you may have.
• Forms & Pubs to download forms and publications or
search for forms and publications by topic or keyword.
• Fill-in Forms (located under Forms & Pubs) to enter
information while the form is displayed and then print the completed form.
• Tax Info For You to view Internal Revenue Bulletins
published in the last few years.
• Call the Taxpayer Advocate at 1–877 –777 –4778. • Call the IRS at 1–800 –829 –1040. • Call, write, or fax the Taxpayer Advocate office in your
area.
• Tax Regs in English to search regulations and the
Internal Revenue Code (under United States Code (USC)).
• Digital Dispatch and IRS Local News Net (both located
under Tax Info For Business) to receive our electronic newsletters on hot tax issues and news.
• Call 1–800 –829 –4059 if you are a TTY/TDD user.
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 Page 18
• Small Business Corner (located under Tax Info For
Business) to get information on starting and operating a small business. You can also reach us with your computer using File Transfer Protocol at ftp.irs.gov.
TaxFax Service. Using the phone attached to your fax machine, you can receive forms and instructions by calling 703 –368 –9694. Follow the directions from the prompts. When you order forms, enter the catalog number for the form you need. The items you request will be faxed to you. Phone. Many services are available by phone.
• The Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 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.
• Ordering forms, instructions, and publications. Call 1–
800 –829 –3676 to order current and prior year forms, instructions, and publications.
• Western part of U.S.:
Western Area Distribution Center Rancho Cordova, CA 95743–0001
• Asking tax questions. Call the IRS with your tax questions at 1–800 –829 –1040.
• Central part of U.S.:
Central Area Distribution Center P.O. Box 8903 Bloomington, IL 61702–8903
• 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.
• Eastern part of U.S. and foreign addresses:
Eastern Area Distribution Center P.O. Box 85074 Richmond, VA 23261–5074 CD-ROM. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain:
• TeleTax topics. Call 1–800 –829 –4477 to listen to
pre-recorded messages covering various tax topics. Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways.
• A second IRS representative sometimes monitors live
telephone calls. That person only evaluates the IRS assistor and does not keep a record of any taxpayer’s name or tax identification number.
• Current tax forms, instructions, and publications. • Prior-year tax forms, instructions, and publications. • Popular tax forms which may be filled in electronically,
printed out for submission, and saved for recordkeeping.
• We sometimes record telephone calls to evaluate IRS
assistors objectively. We hold these recordings no longer than one week and use them only to measure the quality of assistance.
• Internal Revenue Bulletins.
The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877 –233 – 6767 or on the Internet at www.irs.gov/ cdorders. The first release is available in mid-December and the final release is available in late January. IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. It is available in mid-February. You can get one free copy by calling 1–800 –829 –3676.
• We value our customers’ opinions. Throughout this
year, we will be surveying our customers for their opinions on our service. Walk-in. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Also, some libraries and IRS offices have:
• An extensive collection of products available to print
from a CD-ROM or photocopy from reproducible proofs.
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