Individual Income Taxes Publication 1542[260]

Department of the Treasury Internal Revenue Service Contents Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Table 1. Localities Eligible for $204 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method . . . . . . . . . . Table 2. Maximum Federal Per Diem Rates . . . . . Publication 1542 (Rev. February 2002) Cat. No. 12684I 2 4 Per Diem Rates (For Travel Within the Continental United States) How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 21 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, 2001, 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 2001 –47, 2001 –42 I.R.B. 332. High-low method. Table 1, Localities Eligible for $204 ($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 all or part of the year as shown in column 4. Table 1 begins on page 2. All other localities within CONUS are eligible for $125 ($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 rates published in the Federal Register by the General Services Administration (GSA). It includes the separate rate for meals and incidental expenses (M&IE) for each locality. Table 2 begins on page 4. The standard rate for all locations within CONUS not specifically listed in Table 2 is $85 ($55 for lodging and $30 for M&IE). A federal agency can ask GSA to review the per diem rate in a particular locality. The process is described in footnote 4 of the table. The lodging rates for approximately 60 cities listed in this publication may change later in 2002. CAUTION To be sure you have the most current rate, check the Internet (see Per diem rates on the Internet, later) or call the IRS at 1 –800 –829 –1040. ! 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 Superintendent of Documents, 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. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can e-mail us while visiting our web site at www.irs.gov. You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 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. Table 1. Localities Eligible for $204 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2001) Per Diem Locality State CA Key City Napa Palm Springs San Francisco San Mateo/Redwood City 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 Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) ID IL LA MA Sun Valley Chicago New Orleans/St. Bernard Boston Cambridge Martha’s Vineyard Nantucket MD Counties of Montgomery and Prince George’s Ocean City ME MI Kennebunk/Kittery/Sanford Mackinac Island Traverse City MT Big Sky Worcester York Mackinac Grand Traverse Gallatin (except West Yellowstone) Monroe Palm Beach County and Other Defined Location Napa Riverside San Francisco San Mateo Santa Clara Placer Pitkin Summit San Miguel Eagle Effective Date of $204 Rate 4/1 - 11/15 1/1 - 5/31 All year 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 - 4/30 City limits of Sun Valley Cook, Lake Orleans, St. Bernard, Plaquemine, and Jefferson Parishes Suffolk Middlesex (except Lowell) Dukes Nantucket All year All year 1/1 - 5/31 All year All year 6/1 - 10/15 6/15 - 10/15 All year 6/15 - 10/31 6/15 - 10/31 All year All year All year Page 2 Table 1. (Continued) Per Diem Locality State NJ Key City Atlantic City Cape May Edison Newark Ocean City Piscataway/Belle Mead Princeton/Trenton NV NY Stateline The Bronx/Brooklyn/Queens Manhattan Nassau County/Great Neck Suffolk County White Plains PA UT Hershey 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 Nelson County and Other Defined Location Atlantic Cape May (except Ocean City) Middlesex (except Piscataway) Bergen, Essex, Hudson, and Passaic City limits of Ocean City Somerset; city limits of Piscataway Mercer Douglas The boroughs of the Bronx, Brooklyn, and Queens The borough of Manhattan Nassau Suffolk City limits of White Plains City limits of Hershey Weber, Davis Summit Utah Salt Lake; Dugway Proving Ground, Tooele Army Depot Effective Date of $204 Rate 6/1 - 11/30 6/1 - 11/30 All year All year 6/15 - 9/15 All year All year All year All year All year All year All year All year 6/1 - 9/15 1/1 - 2/28 1/1 - 3/31 12/15 - 12/31 1/15 - 2/28 1/15 - 2/28 All year All year Page 3 Table 2. Maximum Federal Per Diem Rates (Effective October 1, 2001) 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 Effective Dates All year All year 1/1 - 5/14 5/15 - 9/4 9/5 - 12/31 Huntsville Montgomery AR Hot Springs Little Rock AZ Casa Grande Madison Montgomery Garland Pulaski Pinal All year All year All year All year 1/1 - 4/30 5/1 - 12/31 Chinle Apache 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Flagstaff All points in Coconino County not covered under Grand Canyon per diem area 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Grand Canyon All points in the Grand Canyon National Park and Kaibab National Forest within Coconino County Kayenta Navajo 1/1 - 4/30 5/1 - 10/21 10/22 - 12/31 1/1 - 4/14 4/15 - 10/15 10/16 - 12/31 Phoenix/Scottsdale Maricopa 1/1 - 4/15 4/16 - 5/31 6/1 - 8/31 9/1 - 12/31 Tucson Pima County; Davis-Monthan AFB 1/1 - 4/15 4/16 - 12/31 Yuma CA Clearlake Yuma Lake All year 1/1 - 5/4 5/5 - 9/30 10/1 - 12/31 Contra Costa County Death Valley Kern County Los Angeles Contra Costa Inyo Kern County Los Angeles; Orange and Ventura Counties; Edwards AFB; Naval Weapons Center and Ordnance Test Station, China Lake (see Santa Monica) Mono Marin All year All year All year All year Computing Maximum Rate Maximum Lodging Rate M&IE Rate $ 59.00 $ 69.00 $ 64.00 $101.00 $ 64.00 $ 70.00 $ 61.00 $ 60.00 $ 72.00 $ 80.00 $ 65.00 $ 55.00 $ 98.00 $ 55.00 $ 55.00 $ 67.00 $ 55.00 $ 94.00 $106.00 $ 94.00 $ 65.00 $ 98.00 $ 65.00 $107.00 $ 79.00 $ 59.00 $ 90.00 $ 85.00 $ 58.00 $ 68.00 $ 69.00 $ 85.00 $ 69.00 $108.00 $ 60.00 $ 68.00 $ 99.00 $38.00 $30.00 $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 $42.00 $42.00 $30.00 $30.00 $30.00 $42.00 $42.00 $42.00 $42.00 $38.00 $38.00 $34.00 $30.00 $30.00 $30.00 $42.00 $46.00 $38.00 $46.00 Maximum Per Diem Rate4 $ 97.00 $ 99.00 $ 98.00 $135.00 $ 98.00 $108.00 $ 99.00 $ 90.00 $106.00 $114.00 $ 99.00 $ 89.00 $132.00 $ 89.00 $ 89.00 $101.00 $ 89.00 $136.00 $148.00 $136.00 $ 95.00 $128.00 $ 95.00 $149.00 $121.00 $101.00 $132.00 $123.00 $ 96.00 $102.00 $ 99.00 $115.00 $ 99.00 $150.00 $106.00 $106.00 $145.00 State AL Key City1 Birmingham Decatur Gulf Shores County and/or Other Defined Location2,3 Jefferson Morgan Baldwin Mammoth Lakes Marin County All year All year $ 70.00 $108.00 $46.00 $42.00 $116.00 $150.00 Page 4 Per Diem Locality Effective Dates All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Napa Napa 1/1 - 3/31 4/1 - 11/15 11/16 - 12/31 Oakhurst Madera 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 Oakland Alameda All year All year 1/1 - 5/31 6/1 - 12/31 Point Arena/Gualala Sacramento San Diego San Francisco San Luis Obispo San Mateo/Redwood City Santa Barbara Santa Cruz Santa Monica Mendocino Sacramento San Diego San Francisco San Luis Obispo San Mateo Santa Barbara Santa Cruz City limits of Santa Monica (see Los Angeles) 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 Santa Rosa Solano County South Lake Tahoe Sonoma Solano; Travis AFB El Dorado (see also Stateline, NV) All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Sunnyvale/Palo Alto/San Jose Tahoe City Truckee Santa Clara Placer Nevada All year All year 1/1 - 6/14 6/15 - 9/30 10/1 - 12/31 Visalia West Sacramento Yosemite National Park Tulare Yolo Mariposa All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 CO Aspen Pitkin 1/1 - 4/30 5/1 - 12/31 Boulder Boulder All year Computing Maximum Rate Maximum Lodging Rate M&IE Rate $ 62.00 $ 60.00 $ 75.00 $ 94.00 $ 75.00 $110.00 $125.00 $110.00 $ 55.00 $ 79.00 $ 55.00 $118.00 $ 84.00 $129.00 $ 84.00 $109.00 $ 79.00 $ 99.00 $159.00 $ 79.00 $134.00 $114.00 $108.00 $109.00 $125.00 $109.00 $ 89.00 $ 79.00 $ 84.00 $ 97.00 $ 84.00 $150.00 $145.00 $ 63.00 $ 81.00 $ 63.00 $ 69.00 $ 69.00 $ 82.00 $114.00 $ 82.00 $145.00 $ 89.00 $ 93.00 $30.00 $34.00 $42.00 $42.00 $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 $42.00 $38.00 $42.00 $38.00 $38.00 $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 Maximum Per Diem Rate4 $ 92.00 $ 94.00 $117.00 $136.00 $117.00 $152.00 $167.00 $152.00 $ 93.00 $117.00 $ 93.00 $156.00 $122.00 $171.00 $126.00 $147.00 $121.00 $145.00 $205.00 $117.00 $176.00 $152.00 $150.00 $147.00 $163.00 $147.00 $131.00 $121.00 $126.00 $139.00 $126.00 $196.00 $187.00 $105.00 $123.00 $105.00 $107.00 $ 99.00 $128.00 $160.00 $128.00 $191.00 $135.00 $135.00 State CA Key City1 Merced Modesto Monterey County and/or Other Defined Location2,3 Merced Stanislaus Monterey Ontario/Barstow/Victorville San Bernardino Palm Springs Riverside Page 5 Per Diem Locality Effective Dates 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31 Cortez Crested Butte Montezuma City limits of Crested Butte (see Gunnison County) All year 1/1 - 4/15 4/16 - 6/15 6/16 - 11/14 11/15 - 12/31 Denver Denver, Adams, and Arapahoe Counties, that All year portion of Westminster located in Jefferson County, and Lone Tree in Douglas County La Plata 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 Fort Collins Glenwood Springs Larimer (except Loveland) Garfield All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 Gunnison Gunnison (except Crested Butte) 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 Jefferson County Loveland Montrose Pueblo Jefferson City limits of Loveland (see Larimer County) Montrose Pueblo All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 Silverthorne/Keystone Steamboat Springs Telluride Summit Routt San Miguel All year All year 1/1 - 9/30 10/1 - 12/19 12/20 - 12/31 Trinidad Vail Las Animas Eagle All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 CT Bridgeport/Danbury Hartford Lakeville/Salisbury Middlesex County New Haven New London/Groton Fairfield Hartford Litchfield Middlesex New Haven New London All year All year All year All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Putnam/Danielson Windham All year Computing Maximum Rate Maximum Lodging Rate M&IE Rate $ 59.00 $ 73.00 $ 59.00 $ 69.00 $ 97.00 $ 58.00 $ 71.00 $ 97.00 $112.00 $38.00 $38.00 $38.00 $34.00 $42.00 $42.00 $42.00 $42.00 $42.00 Maximum Per Diem Rate4 $ 97.00 $111.00 $ 97.00 $103.00 $139.00 $100.00 $113.00 $139.00 $154.00 State CO Key City1 Colorado Springs County and/or Other Defined Location2,3 El Paso Durango $ 70.00 $ 99.00 $ 70.00 $ 76.00 $ 55.00 $ 95.00 $ 55.00 $ 55.00 $ 70.00 $ 55.00 $ 94.00 $ 69.00 $ 69.00 $ 58.00 $ 72.00 $ 58.00 $170.00 $ 59.00 $147.00 $ 85.00 $147.00 $ 62.00 $200.00 $105.00 $200.00 $109.00 $120.00 $ 95.00 $ 78.00 $ 87.00 $ 79.00 $107.00 $ 79.00 $ 56.00 $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 $46.00 $46.00 $46.00 $30.00 $46.00 $46.00 $46.00 $38.00 $42.00 $38.00 $30.00 $38.00 $34.00 $34.00 $34.00 $30.00 $108.00 $137.00 $108.00 $110.00 $ 85.00 $125.00 $ 85.00 $ 89.00 $104.00 $ 89.00 $128.00 $ 99.00 $103.00 $ 92.00 $106.00 $ 92.00 $208.00 $ 97.00 $193.00 $131.00 $193.00 $ 92.00 $246.00 $151.00 $246.00 $147.00 $162.00 $133.00 $108.00 $125.00 $113.00 $141.00 $113.00 $ 86.00 Page 6 Per Diem Locality Effective Dates Before 2/15/02 After 2/14/02 Computing Maximum Rate Maximum Lodging Rate M&IE Rate $119.00 $150.00 $46.00 $46.00 Maximum Per Diem Rate4 $165.00 $196.00 State DC Key City1 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) County and/or Other Defined Location2,3 DE Dover Kent 1/1 - 5/24 5/25 - 9/4 9/5 - 12/31 $ 64.00 $ 75.00 $ 64.00 $120.00 $ 99.00 $109.00 $ 99.00 $ 71.00 $ 65.00 $ 55.00 $105.00 $ 69.00 $ 90.00 $ 69.00 $100.00 $ 69.00 $100.00 $ 55.00 $ 70.00 $ 55.00 $ 70.00 $ 55.00 $ 70.00 $ 80.00 $110.00 $ 80.00 $ 61.00 $ 59.00 $115.00 $ 59.00 $ 65.00 $180.00 $109.00 $ 64.00 $ 77.00 $ 64.00 $ 71.00 $ 68.00 $ 55.00 $ 68.00 $34.00 $34.00 $34.00 $42.00 $34.00 $34.00 $34.00 $38.00 $30.00 $30.00 $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 $38.00 $38.00 $34.00 $38.00 $38.00 $38.00 $34.00 $46.00 $46.00 $34.00 $34.00 $34.00 $34.00 $30.00 $30.00 $30.00 $ 98.00 $109.00 $ 98.00 $162.00 $133.00 $143.00 $133.00 $109.00 $ 95.00 $ 85.00 $139.00 $107.00 $128.00 $107.00 $142.00 $111.00 $142.00 $ 97.00 $112.00 $ 97.00 $116.00 $101.00 $116.00 $118.00 $148.00 $118.00 $ 95.00 $ 97.00 $153.00 $ 97.00 $ 99.00 $226.00 $155.00 $ 98.00 $111.00 $ 98.00 $105.00 $ 98.00 $ 85.00 $ 98.00 Lewes Wilmington Sussex New Castle All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 FL Altamonte Springs Bradenton Seminole Manatee All year 1/1 - 4/30 5/1 - 12/31 Cocoa Beach Daytona Beach Brevard Volusia All year 1/1 - 1/31 2/1 - 8/31 9/1 - 12/31 Fort Lauderdale Broward 1/1 - 4/30 5/1 - 12/14 12/15 - 12/31 Fort Myers Lee 1/1 - 1/14 1/15 - 4/15 4/16 - 12/31 Fort Pierce St. Lucie 1/1 - 4/30 5/1 - 12/14 12/15 - 12/31 Fort Walton Beach Okaloosa 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Gainesville Gulf Breeze Alachua Santa Rosa All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 Jacksonville/Mayport Key West Duval; Mayport Naval Station Monroe All year 1/1 - 4/30 5/1 - 12/31 Kissimmee Osceola 1/1 - 1/31 2/1 - 4/30 5/1 - 12/31 Lakeland Leesburg Polk Lake All year 1/1 - 4/15 4/16 - 10/31 11/1 - 12/31 Page 7 Per Diem Locality Effective Dates 1/1 - 4/15 4/16 - 12/31 Naples Collier 1/1 - 4/15 4/16 - 12/15 12/16 - 12/31 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 Bay Escambia Charlotte Marion Orange Palm Beach All year All year 1/1 - 4/30 5/1 - 12/31 Computing Maximum Rate Maximum Lodging Rate $ 89.00 $ 75.00 $109.00 $ 69.00 $109.00 $ 59.00 $ 95.00 $129.00 $ 70.00 Maximum Per Diem Rate4 $131.00 $117.00 $147.00 $107.00 $147.00 $ 89.00 $137.00 $175.00 $116.00 State FL Key City1 Miami County and/or Other Defined Location2,3 Dade M&IE Rate $42.00 $42.00 $38.00 $38.00 $38.00 $30.00 $42.00 $46.00 $46.00 All year All year 1/1 - 4/15 4/16 - 12/14 12/15 - 12/31 $ 74.00 $ 60.00 $ 75.00 $ 55.00 $ 75.00 $ 80.00 $ 70.00 $ 64.00 $ 65.00 $ 57.00 $ 65.00 $105.00 $ 89.00 $ 99.00 $ 59.00 $ 99.00 $ 57.00 $ 69.00 $ 93.00 $ 64.00 $ 78.00 $ 63.00 $ 69.00 $ 78.00 $ 71.00 $ 60.00 $ 67.00 $ 61.00 $ 56.00 $ 74.00 $ 84.00 $ 74.00 $38.00 $30.00 $38.00 $38.00 $38.00 $38.00 $38.00 $30.00 $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 $42.00 $42.00 $112.00 $ 90.00 $113.00 $ 93.00 $113.00 $118.00 $108.00 $ 94.00 $103.00 $ 95.00 $ 99.00 $143.00 $127.00 $137.00 $ 97.00 $137.00 $ 91.00 $103.00 $131.00 $ 94.00 $112.00 $ 97.00 $103.00 $112.00 $109.00 $ 94.00 $101.00 $ 99.00 $ 90.00 $116.00 $126.00 $116.00 Sarasota Sarasota 1/1 - 4/30 5/1 - 12/31 Sebring St. Augustine Stuart Tallahassee Tampa/St. Petersburg Highlands St. Johns Martin Leon Pinellas, Hillsborough All year All year All year All year 1/1 - 4/30 5/1 - 12/31 Vero Beach Indian River 1/1 - 4/15 4/16 - 12/14 12/15 - 12/31 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 (except Sun Valley) 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 - 4/30 5/1 - 11/30 12/1 - 12/31 IA Cedar Rapids Des Moines ID Boise Coeur d’Alene Ketchum Page 8 Per Diem Locality 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 1/1 - 3/31 4/1 - 11/15 11/16 - 12/31 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 St. Joseph Porter Wyandotte, Johnson Sedgwick Kenton Fayette Jefferson East Baton Rouge Parish Ascension Parish Calcasieu Parish Orleans, St. Bernard, Plaquemine, and Jefferson Parishes Shreveport/Bossier City Slidell St. Francisville MA Andover Boston Cambridge Falmouth Caddo Parish St. Tammany Parish West Feliciana Parish Essex Suffolk Middlesex (except Lowell) City limits of Falmouth 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 Hyannis Lowell Martha’s Vineyard Barnstable City limits of Lowell (except Cambridge) (see Middlesex County) Dukes All year All year 1/1 - 5/31 6/1 - 10/15 10/16 - 12/31 Computing Maximum Rate Maximum Lodging Rate $ 62.00 $149.00 $ 66.00 $155.00 $ 89.00 $ 60.00 $ 60.00 $ 65.00 $ 58.00 $ 70.00 $ 59.00 $ 65.00 $ 59.00 $ 75.00 $ 59.00 $ 61.00 $ 89.00 $ 85.00 $ 59.00 $ 80.00 $ 65.00 $ 69.00 $ 78.00 $ 59.00 $ 70.00 $139.00 $ 89.00 $ 60.00 $ 65.00 $ 75.00 $109.00 $159.00 $159.00 $ 70.00 $105.00 $ 70.00 $ 94.00 $ 99.00 $ 85.00 $150.00 $ 85.00 Maximum Per Diem Rate4 $100.00 $191.00 $ 96.00 $201.00 $127.00 $ 90.00 $ 90.00 $103.00 $ 88.00 $112.00 $ 89.00 $ 99.00 $ 97.00 $113.00 $ 97.00 $ 95.00 $123.00 $123.00 $ 97.00 $118.00 $ 95.00 $107.00 $116.00 $ 93.00 $104.00 $181.00 $131.00 $ 98.00 $ 95.00 $113.00 $147.00 $205.00 $205.00 $108.00 $143.00 $108.00 $132.00 $133.00 $131.00 $196.00 $131.00 State ID Key City1 McCall Sun Valley County and/or Other Defined Location2,3 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 County; Ft. Benjamin Harrison Tippecanoe La Porte Brown M&IE Rate $38.00 $42.00 $30.00 $46.00 $38.00 $30.00 $30.00 $38.00 $30.00 $42.00 $30.00 $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 IL Aurora Chicago Du Page County Elgin Rockford IN Carmel Fort Wayne Indianapolis Lafayette Michigan City Nashville Page 9 Per Diem Locality Effective Dates 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 New Bedford City limits of New Bedford (see Bristol County) 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 Northampton Pittsfield Plymouth Hampshire Berkshire Plymouth All year All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 Quincy Springfield Taunton Worcester MD Counties of Montgomery and Prince George’s Norfolk Hampden Bristol (except New Bedford) Worcester All year All year All year All year Before 2/15/02 After 2/14/02 Annapolis Baltimore Columbia Frederick Grasonville Harford County Lexington Park/ Leonardtown/Lusby Ocean City Anne Arundel Baltimore Howard Frederick Queen Annes Harford County St. Marys, Calvert Worcester 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 St. Michaels ME Bar Harbor Talbot Hancock All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 Bath Sagadahoc 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Kennebunk/Kittery/ Sanford York 1/1 - 6/14 6/15 - 10/31 11/1 - 12/31 Portland Cumberland 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 Rockport Knox 1/1 - 6/30 7/1 - 8/26 8/27 - 12/31 Computing Maximum Rate Maximum Lodging Rate $ 75.00 $150.00 $ 75.00 $ 65.00 $ 75.00 $ 65.00 $ 72.00 $ 65.00 $ 99.00 $119.00 $ 99.00 $ 74.00 $ 99.00 $ 74.00 $ 79.00 $119.00 $150.00 $ 90.00 $110.00 $110.00 $ 65.00 $ 75.00 $104.00 $ 66.00 $ 59.00 $144.00 $ 59.00 $100.00 $ 89.00 $110.00 $ 89.00 $ 55.00 $ 61.00 $ 55.00 $ 69.00 $129.00 $ 69.00 $ 79.00 $119.00 $ 79.00 $ 55.00 $ 87.00 $ 55.00 Maximum Per Diem Rate4 $121.00 $196.00 $121.00 $ 99.00 $109.00 $ 99.00 $106.00 $103.00 $133.00 $153.00 $133.00 $112.00 $133.00 $104.00 $113.00 $165.00 $196.00 $132.00 $152.00 $152.00 $ 95.00 $113.00 $142.00 $100.00 $105.00 $190.00 $105.00 $142.00 $127.00 $148.00 $127.00 $ 89.00 $ 95.00 $ 89.00 $107.00 $167.00 $107.00 $117.00 $157.00 $117.00 $ 97.00 $129.00 $ 97.00 State MA Key City1 Nantucket County and/or Other Defined Location2,3 Nantucket M&IE Rate $46.00 $46.00 $46.00 $34.00 $34.00 $34.00 $34.00 $38.00 $34.00 $34.00 $34.00 $38.00 $34.00 $30.00 $34.00 $46.00 $46.00 $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 $38.00 $38.00 $38.00 $38.00 $38.00 $42.00 $42.00 $42.00 Page 10 Per Diem Locality Effective Dates 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 MI Ann Arbor Berrien County Charlevoix Washtenaw Berrien Charlevoix All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 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 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 Ontonagon Petoskey Ontonagon Emmet All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 Pontiac/Troy/Auburn Hills Sault Ste. Marie Oakland Chippewa All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 South Haven Traverse City Warren MN Anoka County Dakota County Duluth Van Buren Grand Traverse Macomb Anoka Dakota St. Louis All year All year All year All year All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 Minneapolis/St. Paul Counties of Hennepin and Ramsey; Ft. Snelling Military Reservation and Navy Astronautics Group (Detachment BRAVO) Olmsted Taney All year Computing Maximum Rate Maximum Lodging Rate $ 72.00 $ 99.00 $ 72.00 $ 75.00 $ 59.00 $ 59.00 $105.00 $ 59.00 $109.00 $ 65.00 $ 69.00 $ 62.00 $ 65.00 $ 62.00 $ 60.00 $ 75.00 $165.00 $ 72.00 $ 65.00 $ 59.00 $ 79.00 $ 59.00 $ 65.00 $ 55.00 $ 65.00 $ 55.00 $ 94.00 $ 55.00 $ 63.00 $ 55.00 $ 76.00 $125.00 $ 79.00 $ 65.00 $ 80.00 $ 56.00 $ 85.00 $ 56.00 $ 95.00 Maximum Per Diem Rate4 $110.00 $137.00 $110.00 $113.00 $ 89.00 $ 97.00 $143.00 $ 97.00 $155.00 $103.00 $103.00 $ 96.00 $103.00 $ 96.00 $ 94.00 $109.00 $211.00 $106.00 $ 99.00 $ 89.00 $109.00 $ 89.00 $ 95.00 $ 93.00 $103.00 $ 93.00 $132.00 $ 89.00 $ 97.00 $ 89.00 $110.00 $167.00 $113.00 $ 99.00 $114.00 $ 98.00 $127.00 $ 98.00 $141.00 State ME Key City1 Wiscasset County and/or Other Defined Location2,3 Lincoln M&IE Rate $38.00 $38.00 $38.00 $38.00 $30.00 $38.00 $38.00 $38.00 $46.00 $38.00 $34.00 $34.00 $38.00 $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 $34.00 $34.00 $42.00 $34.00 $34.00 $34.00 $42.00 $42.00 $42.00 $46.00 Rochester MO Branson All year 1/1 - 3/31 4/1 - 12/31 $ 73.00 $ 55.00 $ 62.00 $ 57.00 $ 60.00 $34.00 $34.00 $34.00 $30.00 $30.00 $107.00 $ 89.00 $ 96.00 $ 87.00 $ 90.00 Hannibal Jefferson City Marion Cole All year All year Page 11 Per Diem Locality Effective Dates All year All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 Biloxi/Gulfport Robinsonville MT Big Sky Polson/Kalispell Harrison Tunica Gallatin (except West Yellowstone) Lake, Flathead All year All year All year 1/1 - 5/31 6/1 - 9/15 9/16 - 12/31 West Yellowstone City limits of West Yellowstone (see Gallatin County) 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 NC Atlantic Beach Carteret 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Chapel Hill Charlotte Cherokee Orange Mecklenburg Swain All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 Fayetteville Greensboro Kill Devil Cumberland Guilford Dare All year All year 1/1 - 2/28 3/1 - 4/30 5/1 - 9/30 10/1 - 12/31 New Bern/Havelock Raleigh Research Triangle Park/ Durham Wilmington Craven Wake Durham New Hanover All year All year All year 1/1 - 3/31 4/1 - 9/15 9/16 - 12/31 Winston-Salem ND NE NH Forsyth All year Computing Maximum Rate Maximum Lodging Rate $ 85.00 $ 89.00 $ 61.00 $ 63.00 $ 90.00 $ 55.00 $ 69.00 $ 55.00 $ 72.00 $ 59.00 $125.00 $ 55.00 $ 64.00 $ 55.00 $ 55.00 $ 92.00 $ 55.00 $ 55.00 $ 64.00 $ 55.00 $ 80.00 $ 71.00 $ 55.00 $ 62.00 $ 55.00 $ 63.00 $ 87.00 $ 75.00 $ 55.00 $114.00 $ 75.00 $ 62.00 $ 74.00 $ 85.00 $ 58.00 $ 65.00 $ 58.00 $ 64.00 Maximum Per Diem Rate4 $127.00 $119.00 $ 95.00 $ 93.00 $136.00 $ 93.00 $107.00 $ 93.00 $110.00 $ 93.00 $171.00 $ 85.00 $ 94.00 $ 85.00 $ 89.00 $126.00 $ 89.00 $ 85.00 $ 94.00 $ 85.00 $118.00 $109.00 $ 85.00 $ 92.00 $ 85.00 $ 97.00 $125.00 $113.00 $ 93.00 $152.00 $113.00 $ 96.00 $112.00 $127.00 $ 92.00 $ 99.00 $ 92.00 $102.00 State MO Key City1 Kansas City Osage Beach Platte Springfield St. Louis County and/or Other Defined Location2,3 Jackson, Clay; Kansas City International Airport Camden Platte (except Kansas City International Airport) Greene St. Louis, St. Charles Hancock M&IE Rate $42.00 $30.00 $34.00 $30.00 $46.00 $38.00 $38.00 $38.00 $38.00 $34.00 $46.00 $30.00 $30.00 $30.00 $34.00 $34.00 $34.00 $30.00 $30.00 $30.00 $38.00 $38.00 $30.00 $30.00 $30.00 $34.00 $38.00 $38.00 $38.00 $38.00 $38.00 $34.00 $38.00 $42.00 $34.00 $34.00 $34.00 $38.00 MS Bay St. Louis 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 $ 63.00 $ 58.00 $ 68.00 $ 58.00 $38.00 $34.00 $34.00 $34.00 $101.00 $ 92.00 $102.00 $ 92.00 Page 12 Per Diem Locality Effective Dates All year All year All year All year All year 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 Portsmouth City limits of Portsmouth (see Rockingham County) NJ Atlantic City Atlantic 1/1 - 10/15 10/16 - 12/31 1/1 - 5/31 6/1 - 11/30 12/1 - 12/31 Cape May Cape May (except Ocean City) 1/1 - 5/31 6/1 - 11/30 12/1 - 12/31 Cherry Hill/Camden/ Moorestown Eatontown Edison Flemington Freehold Millville Newark Ocean City Camden, Burlington Monmouth County; Ft. Monmouth; (except Freehold) 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) 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 Parsippany/Picatinney Arsenal/Dover Piscataway/Belle Mead Princeton/Trenton Toms River Morris Somerset; city limits of Piscataway Mercer Ocean All year All year All year 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31 Union County NM Albuquerque Cloudcroft Union Bernalillo Otero All year All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 Los Alamos Santa Fe Taos NV Incline Village/Crystal Bay Los Alamos Santa Fe Taos City limits of Incline Village and Crystal Bay All year All year All year 1/1 - 5/14 5/15 - 9/15 9/16 - 12/31 Computing Maximum Rate Maximum Lodging Rate $ 89.00 $ 89.00 $ 95.00 $ 73.00 $ 89.00 $ 65.00 $ 81.00 $ 65.00 $ 85.00 $ 69.00 $109.00 $149.00 $109.00 $ 95.00 $155.00 $ 95.00 $ 74.00 $ 84.00 $169.00 $ 80.00 $ 85.00 $ 58.00 $125.00 $ 80.00 $215.00 $ 80.00 $114.00 $144.00 $139.00 $ 79.00 $ 89.00 $ 79.00 $107.00 $ 65.00 $ 65.00 $ 74.00 $ 65.00 $ 71.00 $ 99.00 $ 75.00 $ 79.00 $ 99.00 $ 79.00 Maximum Per Diem Rate4 $127.00 $119.00 $137.00 $107.00 $123.00 $107.00 $123.00 $107.00 $127.00 $111.00 $151.00 $191.00 $151.00 $137.00 $197.00 $137.00 $116.00 $122.00 $199.00 $114.00 $119.00 $ 88.00 $167.00 $118.00 $253.00 $118.00 $152.00 $182.00 $181.00 $117.00 $127.00 $117.00 $145.00 $103.00 $ 95.00 $104.00 $ 95.00 $105.00 $145.00 $109.00 $117.00 $137.00 $117.00 State NH Key City1 Conway Durham Hanover/Sullivan County Laconia Manchester Newington County and/or Other Defined Location2,3 Carroll Strafford Grafton, Sullivan Belknap Hillsborough Rockingham County; Pease AFB (except Portsmouth) M&IE Rate $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 $42.00 $42.00 $42.00 $42.00 $38.00 $30.00 $34.00 $34.00 $30.00 $42.00 $38.00 $38.00 $38.00 $38.00 $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 Page 13 Per Diem Locality Effective Dates All year All year All year Before 1/1/02 After 12/31/01 Buffalo Glens Falls Erie Warren All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 Ithaca Kingston Lake Placid Tompkins Ulster Essex All year All year 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 Manhattan The borough of Manhattan Before 1/1/02 After 12/31/01 Nassau County/Great Neck Niagara Falls Nassau Niagara All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Nyack/Palisades Rockland 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 Owego Poughkeepsie Rochester Saratoga Springs Tioga Dutchess Monroe Saratoga All year All year All year 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 Staten Island Suffolk County Syracuse Tarrytown Waterloo/Romulus Richmond Suffolk Onondaga Westchester (except White Plains) Seneca All year All year All year All year 1/1 - 6/14 6/15 - 9/15 9/16 - 12/31 Watkins Glen West Point White Plains OH Akron Bellevue Schuyler Orange City limits of White Plains (see Westchester County) Summit Huron All year All year All year All year All year Computing Maximum Rate Maximum Lodging Rate $ 79.00 $129.00 $ 96.00 $170.00 $168.00 $ 78.00 $ 55.00 $ 74.00 $ 55.00 $ 69.00 $ 79.00 $ 59.00 $ 86.00 $ 59.00 $198.00 $208.00 $190.00 $ 55.00 $ 89.00 $ 55.00 $ 57.00 $ 67.00 $ 57.00 $ 73.00 $ 74.00 $ 83.00 $ 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 Maximum Per Diem Rate4 $117.00 $171.00 $138.00 $216.00 $214.00 $120.00 $ 89.00 $108.00 $ 89.00 $103.00 $117.00 $ 97.00 $124.00 $ 97.00 $244.00 $254.00 $232.00 $ 89.00 $123.00 $ 89.00 $ 95.00 $105.00 $ 95.00 $103.00 $112.00 $125.00 $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 State NV Key City1 Las Vegas Stateline County and/or Other Defined Location2,3 Clark County; Nellis AFB Douglas (see also South Lake Tahoe, CA) Albany The boroughs of the Bronx, Brooklyn, and Queens M&IE Rate $38.00 $42.00 $42.00 $46.00 $46.00 $42.00 $34.00 $34.00 $34.00 $34.00 $38.00 $38.00 $38.00 $38.00 $46.00 $46.00 $42.00 $34.00 $34.00 $34.00 $38.00 $38.00 $38.00 $30.00 $38.00 $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 NY Albany The Bronx/Brooklyn/ Queens Page 14 Per Diem Locality Effective Dates All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/5 9/6 - 12/31 Sandusky Erie 1/1 - 4/30 5/1 - 9/5 9/6 - 12/31 Toledo OK OR Oklahoma City Ashland Beaverton Bend Lucas Oklahoma Jackson Washington Deschutes All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 Clackamas Crater Lake Eugene Florence Gold Beach Lincoln City/Newport Portland Clackamas Klamath Lane (except Florence) City limits of Florence (see Lane County) Curry Lincoln Multnomah All year All year All year All year All year All year Before 2/15/02 After 2/14/02 Seaside Clatsop 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 PA Allentown Lehigh All year All year All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Harrisburg Hershey Dauphin (except Hershey) City limits of Hershey (see Dauphin County) All year 1/1 - 5/31 6/1 - 9/15 9/16 - 12/31 Computing Maximum Rate Maximum Lodging Rate $ 60.00 $ 69.00 $ 86.00 $ 75.00 $ 65.00 $ 66.00 $ 59.00 $ 59.00 $ 66.00 $ 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 $ 66.00 $ 74.00 $ 62.00 $ 80.00 $ 58.00 $ 65.00 $ 77.00 $ 91.00 $ 59.00 $ 79.00 $ 59.00 $ 62.00 $ 75.00 $ 69.00 $ 65.00 $ 55.00 $ 82.00 $ 55.00 $ 79.00 $ 55.00 $125.00 $ 55.00 Maximum Per Diem Rate4 $ 94.00 $115.00 $128.00 $113.00 $ 95.00 $100.00 $ 93.00 $ 93.00 $ 96.00 $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 $100.00 $112.00 $100.00 $114.00 $ 88.00 $ 99.00 $115.00 $129.00 $ 93.00 $113.00 $ 93.00 $ 92.00 $109.00 $103.00 $ 95.00 $ 89.00 $116.00 $ 89.00 $121.00 $ 97.00 $167.00 $ 97.00 State OH Key City1 Cambridge Cincinnati Cleveland Columbus Dayton Fairborn Geneva Hamilton Lancaster Port Clinton/Oak Harbor County and/or Other Defined Location2,3 Guernsey Hamilton, Warren Cuyahoga Franklin Montgomery; Wright-Patterson AFB Greene Ashtabula Butler Fairfield Ottawa M&IE Rate $34.00 $46.00 $42.00 $38.00 $30.00 $34.00 $34.00 $34.00 $30.00 $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 $30.00 $34.00 $38.00 $38.00 $34.00 $34.00 $34.00 $30.00 $34.00 $34.00 $30.00 $34.00 $34.00 $34.00 $42.00 $42.00 $42.00 $42.00 Chester/Radnor/Essington Delaware (except Wayne) Easton Erie Gettysburg Northampton Erie Adams Page 15 Per Diem Locality Effective Dates 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 Lancaster Lancaster 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Malvern/Downington/ Valley Forge Mechanicsburg Philadelphia Pittsburgh Reading Scranton Warminster Wayne RI East Greenwich Newport Chester Cumberland Philadelphia Allegheny Berks Lackawanna Bucks County; Navy Air Development Center City limits of Wayne (see Delaware County) Kent County; Naval Construction Battalion Center, Davisville Newport All year All year All year All year All year All year All year All year All year 1/1 - 3/31 4/1 - 12/31 North Kingstown Providence SC Aiken Charleston/Berkeley County Columbia Greenville Hilton Head Washington Providence Aiken Charleston, Berkeley Richland Greenville Beaufort All year All year All year All year All year All year 1/1 - 3/14 3/15 - 9/30 10/1 - 12/31 Myrtle Beach Horry County; Myrtle Beach AFB 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 SD Custer Custer 1/1 - 6/14 6/15 - 8/19 8/20 - 12/31 Hot Springs Fall River 1/1 - 6/14 6/15 - 10/15 10/16 - 12/31 Rapid City Pennington 1/1 - 5/14 5/15 - 9/30 10/1 - 12/31 Sturgis Meade 1/1 - 6/14 6/15 - 8/15 8/16 - 12/31 TN Alcoa/Townsend Blount All year Computing Maximum Rate Maximum Lodging Rate $ 99.00 $119.00 $ 99.00 $ 60.00 $ 70.00 $ 60.00 $ 83.00 $ 74.00 $118.00 $ 79.00 $ 75.00 $ 60.00 $ 75.00 $100.00 $ 79.00 $ 79.00 $111.00 $ 89.00 $ 89.00 $ 65.00 $ 99.00 $ 65.00 $ 65.00 $ 75.00 $ 95.00 $ 75.00 $ 59.00 $ 99.00 $ 59.00 $ 55.00 $ 70.00 $ 55.00 $ 79.00 $108.00 $ 79.00 $ 55.00 $ 99.00 $ 55.00 $ 55.00 $ 79.00 $ 55.00 $ 63.00 Maximum Per Diem Rate4 $141.00 $161.00 $141.00 $ 98.00 $108.00 $ 98.00 $121.00 $108.00 $164.00 $125.00 $113.00 $ 90.00 $117.00 $142.00 $117.00 $121.00 $153.00 $119.00 $131.00 $ 95.00 $141.00 $ 95.00 $103.00 $117.00 $137.00 $117.00 $101.00 $141.00 $101.00 $ 85.00 $100.00 $ 85.00 $109.00 $138.00 $109.00 $ 89.00 $133.00 $ 89.00 $ 85.00 $109.00 $ 85.00 $ 97.00 State PA Key City1 King of Prussia/Ft. Washington/Bala Cynwyd County and/or Other Defined Location2,3 Montgomery M&IE Rate $42.00 $42.00 $42.00 $38.00 $38.00 $38.00 $38.00 $34.00 $46.00 $46.00 $38.00 $30.00 $42.00 $42.00 $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 $30.00 $30.00 $30.00 $30.00 $30.00 $30.00 $34.00 $34.00 $34.00 $30.00 $30.00 $30.00 $34.00 Page 16 Per Diem Locality Effective Dates 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 Memphis Murfreesboro Nashville Williamson County TX Amarillo Arlington 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 County; L.B. Johnson Space Center, Ellington AFB Bell Webb Hidalgo Collin Bexar Cameron All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 2/28 3/1 - 8/15 8/16 - 12/31 Waco UT Bullfrog Cedar City Moab McLennan Garfield Iron Grand All year All year All year 1/1 - 3/14 3/15 - 10/31 11/1 - 12/31 Ogden/Layton/Davis County Weber, Davis 1/1 - 1/14 1/15 - 2/28 3/1 - 12/31 Park City Summit 1/1 - 3/31 4/1 - 12/14 12/15 - 12/31 Provo Utah 1/1 - 1/14 1/15 - 2/28 3/1 - 10/31 11/1 - 12/31 Computing Maximum Rate Maximum Lodging Rate $ 70.00 $ 78.00 $ 70.00 $ 70.00 $ 57.00 $ 82.00 $ 60.00 $ 57.00 $ 77.00 $ 80.00 $ 60.00 $ 69.00 $ 59.00 $ 89.00 $ 78.00 $ 68.00 $ 94.00 $ 76.00 $ 60.00 $ 73.00 $ 59.00 $ 70.00 $ 70.00 $ 70.00 $ 91.00 $ 70.00 $ 91.00 $ 70.00 $ 57.00 $ 73.00 $ 59.00 $ 55.00 $ 90.00 $ 55.00 $ 69.00 $169.00 $ 69.00 $169.00 $ 79.00 $169.00 $ 60.00 $169.00 $ 69.00 $ 60.00 Maximum Per Diem Rate4 $108.00 $116.00 $108.00 $108.00 $ 87.00 $124.00 $ 90.00 $ 87.00 $111.00 $118.00 $ 90.00 $103.00 $ 97.00 $135.00 $116.00 $ 98.00 $132.00 $118.00 $ 90.00 $115.00 $ 89.00 $100.00 $104.00 $104.00 $133.00 $108.00 $129.00 $108.00 $ 87.00 $103.00 $ 93.00 $ 89.00 $124.00 $ 89.00 $103.00 $203.00 $103.00 $215.00 $125.00 $215.00 $ 98.00 $207.00 $107.00 $ 98.00 State TN Key City1 Gatlinburg County and/or Other Defined Location2,3 Sevier M&IE Rate $38.00 $38.00 $38.00 $38.00 $30.00 $42.00 $30.00 $30.00 $34.00 $38.00 $30.00 $34.00 $38.00 $46.00 $38.00 $30.00 $38.00 $42.00 $30.00 $42.00 $30.00 $30.00 $34.00 $34.00 $42.00 $38.00 $38.00 $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 $38.00 $38.00 $38.00 Page 17 Per Diem Locality Effective Dates 1/1 - 1/14 1/15 - 2/28 3/1 - 12/31 VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Charlottesville Colonial Heights Dinwiddie County Hopewell Lynchburg Manassas/Woodbridge Petersburg Prince George County Richmond Roanoke Virginia Beach Virginia Beach (also Norfolk, Portsmouth, and Chesapeake) Prince George Chesterfield and Henrico Counties; Defense Supply Center Prince William Dinwiddie Before 2/15/02 After 2/14/02 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 Wallops Island Accomack 1/1 - 5/31 6/1 - 9/5 9/6 - 12/31 Williamsburg Williamsburg (also Hampton, Newport News, York County, Naval Weapons Station, Yorktown) Wintergreen VT Burlington/St. Albans Manchester Middlebury Montpelier White River Junction Nelson Chittenden, Franklin Bennington Addison Washington Windsor 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 WA Anacortes Bremerton Everett Friday Harbor Skagit, Island Kitsap Snohomish (except Lynnwood) San Juan All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 Lynnwood Ocean Shores City limits of Lynnwood (see Snohomish County) Grays Harbor All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 Computing Maximum Rate Maximum Lodging Rate $ 75.00 $169.00 $ 75.00 $119.00 $150.00 $ 60.00 $ 77.00 $ 77.00 $ 77.00 $ 64.00 $ 84.00 $ 77.00 $ 77.00 $ 77.00 $ 59.00 $ 55.00 $109.00 $ 55.00 $ 69.00 $ 89.00 $ 69.00 $ 59.00 $ 99.00 $ 59.00 $125.00 $ 89.00 $ 68.00 $ 68.00 $ 62.00 $ 55.00 $ 90.00 $ 55.00 $ 64.00 $ 61.00 $ 59.00 $ 65.00 $ 95.00 $ 65.00 $ 89.00 $ 55.00 $ 82.00 $ 55.00 Maximum Per Diem Rate4 $117.00 $211.00 $117.00 $165.00 $196.00 $102.00 $107.00 $107.00 $107.00 $102.00 $118.00 $107.00 $107.00 $115.00 $ 93.00 $ 93.00 $147.00 $ 93.00 $103.00 $123.00 $103.00 $ 97.00 $137.00 $ 97.00 $171.00 $127.00 $110.00 $106.00 $ 92.00 $ 89.00 $124.00 $ 89.00 $102.00 $ 95.00 $ 97.00 $107.00 $137.00 $107.00 $123.00 $ 93.00 $120.00 $ 93.00 State UT Key City1 Salt Lake City County and/or Other Defined Location2,3 Salt Lake; Dugway Proving Ground, Tooele Army Depot M&IE Rate $42.00 $42.00 $42.00 $46.00 $46.00 $42.00 $30.00 $30.00 $30.00 $38.00 $34.00 $30.00 $30.00 $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 $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 Page 18 Per Diem Locality Effective Dates All year All year All year Before 2/15/02 After 2/14/02 Sequim Clallam (except Port Angeles) 1/1 - 6/28 6/29 - 9/1 9/2 - 12/31 Spokane WI Brookfield Green Bay Lake Geneva Spokane Waukesha Brown Walworth All year All year All year 1/1 - 5/31 6/1 - 9/4 9/5 - 12/31 Madison Milwaukee Racine Sheboygan Sturgeon Bay Dane Milwaukee Racine Sheboygan Door All year All year All year All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 Wisconsin Dells Columbia 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 WV Berkeley Springs Charleston Martinsburg/Hedgesville Morgantown Shepherdstown Wheeling WY Cody Morgan Kanawha Berkeley Monongalia Jefferson Ohio Park All year All year All year All year All year All year 1/1 - 5/14 5/15 - 10/15 10/16 - 12/31 Jackson Teton 1/1 - 9/15 9/16 - 10/31 11/1 - 12/31 Computing Maximum Rate Maximum Lodging Rate $ 58.00 $ 65.00 $ 79.00 $109.00 $143.00 $ 55.00 $ 62.00 $ 55.00 $ 63.00 $ 66.00 $ 59.00 $ 66.00 $ 85.00 $ 66.00 $ 62.00 $ 95.00 $ 80.00 $ 59.00 $ 56.00 $ 81.00 $ 56.00 $ 55.00 $ 85.00 $ 55.00 $ 69.00 $ 78.00 $ 59.00 $ 66.00 $ 79.00 $ 71.00 $ 55.00 $ 98.00 $ 55.00 $115.00 $ 69.00 $115.00 Maximum Per Diem Rate4 $ 96.00 $103.00 $113.00 $155.00 $189.00 $ 89.00 $ 96.00 $ 89.00 $101.00 $104.00 $ 93.00 $104.00 $123.00 $104.00 $100.00 $137.00 $110.00 $ 89.00 $ 90.00 $115.00 $ 90.00 $ 93.00 $123.00 $ 93.00 $103.00 $116.00 $ 89.00 $100.00 $117.00 $105.00 $ 85.00 $128.00 $ 85.00 $157.00 $111.00 $157.00 State WA Key City1 Olympia/Tumwater Port Angeles Port Townsend Seattle County and/or Other Defined Location2,3 Thurston City limits of Port Angeles (see Clallam County) Jefferson King M&IE Rate $38.00 $38.00 $34.00 $46.00 $46.00 $34.00 $34.00 $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 $30.00 $30.00 $30.00 $42.00 $42.00 $42.00 Page 19 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 Management Policy Division (MTT), Washington, D.C. 20405. Agencies should submit their request to GSA no later than 2/27 for the city to be included in the annual review. 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. Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. Page 20 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: 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. For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. Phone. Many services are available by phone. • Ordering forms, instructions, and publications. Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. • Asking tax questions. Call the IRS with your tax questions at 1–800–829– 1040. • 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. • 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. • 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. • 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 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: • 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. • 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. • 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. Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive 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. 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. Page 21 • Find answers to questions you may have. • Download forms and publications or search for forms and publications by topic or keyword. • View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. • View Internal Revenue Bulletins published in the last few years. • Search regulations and the Internal Revenue Code. • Receive our electronic newsletters on hot tax issues and news. • 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. • Western part of U.S.: Western Area Distribution Center Rancho Cordova, CA 95743–0001 • Prior-year tax forms and instructions. • Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. • Central part of U.S.: Central Area Distribution Center P.O. Box 8903 Bloomington, IL 61702–8903 • 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. 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 or visiting the IRS web site at www.irs.gov. • 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: • Current tax forms, instructions, and publications. Page 22