IRS Publication _1542

Department of the Treasury Internal Revenue Service Contents Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How To Use Per Diem Rate Tables . . . . . . . . . . . . The Two Substantiation Methods . . . . . . . . . . . . Transition Rules . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 2 3 Publication 1542 (Rev. March 2007) Cat. No. 12684I Per Diem Rates (For Travel Within the Continental United States) Per Diem Rate Tables . . . . . . . . . . . . . . . . . . . . . . . 4 Table 1. Localities Eligible for $226 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2005 – September 30, 2006) . . . . . . . . . . . . . . . . . . 4 Table 2. Localities Eligible for $246 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2006) . . . . . . . . . . . . . . 6 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2005 – September 30, 2006) . . . . . . . . . . . . . . . . . . 8 Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2006 – September 30, 2007) . . . . . . . . . . . . . . . . . . 25 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 42 What’s New Maximum federal per diem rates. Beginning March 30, 2007, the maximum per diem rate changes for certain locations in the following states. • • • • • • • • • • • • • California Georgia Idaho Kentucky Louisiana Maryland Mississippi Missouri Montana Ohio South Carolina Utah Wyoming See Table 4 for the new rates. Get forms and other information faster and easier by: Internet • www.irs.gov Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS), on or after October 1, 2005, and before January 1, 2008. It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2006-41, 2006-43 I.R.B. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb. Per diem rates on the Internet. You will find links to per diem rates at www.gsa.gov. Click on “Per Diem Rates” for links to: We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/ formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 Tax questions. If you have a tax question, visit www. irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses. • CONUS per diem rates, • Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions, and • Foreign per diem rates. Publication 1542 revisions. Publication 1542 is only available on the Internet at www.irs.gov. Print copies can no longer be ordered. During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. A “What’s Hot” article on the IRS website will alert you to which locations have updated rates. You will find the new rates in Table 4 of the revised publication. To reach the “What’s Hot” articles, go to www.irs.gov/ formspubs; click on What’s Hot in forms and publications; then click on the link provided under Changes to Our Current Tax Products. We will also incorporate mid-year changes to the high-low rates into Publication 1542. You will be alerted to these changes by a “What’s Hot” article on the IRS website, and find the changes in Table 2 of the revised publication. The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. The annual issue of the publication should be available each year in mid- to late-October. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. NW, IR-6406 Washington, DC 20224 Page 2 How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. The Two Substantiation Methods The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. High-low method. The first two tables in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Table 1 lists the localities that are eligible for $226 ($58 meals and incidental expenses (M&IE)) per diem, effective October 1, 2005. For travel on or after October 1, 2005, all other localities within CONUS are eligible for $141 ($45 M&IE) per diem under the high-low method. Table 2 lists the localities that are eligible for $246 ($58 M&IE) per diem, effective October 1, 2006. For travel on or after October 1, 2006, the per diem for all other localities increases to $148 ($45 M&IE). Regular federal per diem rate method. Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. The rates listed in Table 3 are effective October 1, 2005; those in Table 4 are effective October 1, 2006. The standard rate for all locations within CONUS not specifically listed in both Table 3 and Table 4 is $99 ($60 for lodging and $39 for M&IE). Publication 1542 (March 2007) Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. During this period, you generally may change to the new rates or finish out the year with the rates you had been using. High-low method. If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. For example, Employee A travels extensively during March and April of 2007, and you determine A’s travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2007. For A’s November trip and any others during the remainder of 2007, you may continue using the same set of rates (Table 2) or change to the new rates that generally will be effective in October. Assume that two of your other employees, B and C, are also reimbursed under the high-low method —your choice of rates must also apply to them. For Employee A’s travel on or after January 1, 2008, you must use the rates in effect for 2008, but may either continue with the high-low method or choose the regular federal per diem rate method. The choice of method stays in effect for the entire 2008 calendar year. The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb. Federal per diem rate method. New CONUS per diem rates become effective on October 1 of each year, and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. For example, Employees P and Q attend an industry conference in February 2007 and you reimburse their expenses using the per diem rate method (Table 4). Employee P attends other conferences in July (reimbursed using Table 4) and December 2007, while Employee Q’s only other travel occurs in October 2007. When determining Q’s travel allowance for the October travel, you must decide whether to continue with the old (Table 4) rates, or adopt the new ones effective October 1, 2007. Your choice of rates will also apply to Employee P’s December travel. Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2007. You can choose a new method for either or both employees; this choice will become effective on January 1, 2008. The new federal CONUS per diem rates are published each year, generally early in September, on the Internet at www.gsa.gov. Per diem rates for localities listed in Table 4 may change at any time during the rest of 2006 or CAUTION 2007. To be sure you have the most current rate, check the IRS website (www.irs.gov) for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040. ! Publication 1542 (March 2007) Page 3 Per Diem Rate Tables Table 1. Localities Eligible for $226 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2005 – September 30, 2006)1,2 Note: The standard (“low”) rate of $141 ($96 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Per Diem Locality State AZ CA Key City Phoenix, Scottsdale Napa San Diego San Francisco Santa Monica CO Aspen Crested Butte, Gunnison Silverthorne, Breckenridge Steamboat Springs Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Key West Miami Naples Palm Beach Monroe Miami-Dade Collier Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Cook, Lake Orleans, St. Bernard, Jefferson, and Plaquemines Parishes Suffolk; City of Cambridge Dukes Nantucket County and/or Other Defined Location Maricopa Napa San Diego San Francisco City limits of Santa Monica Pitkin Gunnison Summit Routt San Miguel Eagle Effective Date of $226 Rate 1/1 - 3/31 All year All year All year All year 12/1 - 3/31 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 10/1 - 12/31 1/1 - 3/31 12/1 - 12/31 All year FL All year 1/1 - 4/30 2/1 - 3/31 2/1 - 3/31 IL LA MA Chicago New Orleans Boston, Cambridge Martha’s Vineyard Nantucket 1/1 - 6/30 9/1 - 12/31 1/1 - 5/31 10/1 - 12/31 All year 6/1 - 8/31 6/1 - 8/31 All year MD Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City Baltimore; Baltimore City Dorchester, Talbot Worcester All year 6/1 - 8/31 6/1 - 9/30 Page 4 Publication 1542 (March 2007) Table 1. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality State ME NH NJ NY Key City Bar Harbor Conway Cape May, Ocean City County and/or Other Defined Location Hancock Carroll Cape May Effective Date of $226 Rate 7/1 - 8/31 7/1 - 8/31 7/1 - 8/31 All year 7/1 - 8/31 All year All year Floral Park, Garden City, Glen Cove, Great Nassau Neck, Roslyn Lake Placid Manhattan Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle, Yonkers Essex Boroughs of Manhattan, Brooklyn, Queens, the Bronx, and Staten Island Suffolk Saratoga, Schenectady Westchester Philadelphia Newport Providence Summit King 7/1 - 8/31 All year All year 5/1 - 10/31 All year 1/1 - 3/31 12/1 - 12/31 All year PA RI Philadelphia Jamestown, Middletown, Newport Providence UT WA 1 Park City Seattle Transition rule. A payor who uses the high-low substantiation method in Table 1 for an employee during the first 9 months of calendar year 2006 must continue to use the high-low substantiation method for the remainder of calendar year 2006 for that employee. For travel on or after October 1, 2006, and before January 1, 2007, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and high-cost localities published in Table 2, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example. 2 Revenue Procedure 2005-67 in Internal Revenue Bulletin No. 2005-42. Publication 1542 (March 2007) Page 5 Table 2. Localities Eligible for $246 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2006)1,2 Note: The standard (“low”) rate of $148 ($103 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Per Diem Locality State AZ CA Key City Phoenix, Scottsdale San Francisco Santa Barbara Santa Monica South Lake Tahoe CO Aspen Crested Butte, Gunnison Steamboat Springs Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Fort Lauderdale Fort Walton Beach, DeFuniak Springs Key West Miami Naples Palm Beach Broward Okaloosa, Walton Monroe Miami-Dade Collier Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Martin Cook, Lake Orleans, St. Bernard, Jefferson, and Plaquemines Parishes Suffolk; City of Cambridge Dukes Nantucket County and/or Other Defined Location Maricopa San Francisco Santa Barbara City limits of Santa Monica El Dorado Pitkin Gunnison Routt San Miguel Eagle Effective Date of $246 Rate 1/1 - 3/31 All year 7/1 - 8/31 All year 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 10/1 - 12/31 1/1 - 3/31 12/1 - 12/31 All year FL 1/1 - 3/31 6/1 - 7/31 All year 1/1 - 3/31 2/1 - 3/31 2/1 - 3/31 Stuart IL LA MA Chicago New Orleans Boston, Cambridge Martha’s Vineyard Nantucket MD Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City 2/1 - 3/31 All year 1/1 - 5/31 10/1 - 12/31 All year 6/1 - 8/31 6/1 - 11/30 All year Baltimore City Dorchester, Talbot Worcester All year 5/1 - 8/31 6/1 - 9/30 Page 6 Publication 1542 (March 2007) Table 2. (Effective October 1, 2006) (Continued) Per Diem Locality State NY Key City County and/or Other Defined Location All year 7/1 - 8/31 All year All year 7/1 - 8/31 All year 3/1 - 11/30 All year 1/1 - 3/31 12/1 - 12/31 All year King All year high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2006-41, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example. 2 Revenue Procedure 2006-41 in Internal Revenue Bulletin No. 2006-43 and Announcement 2006-96 in Internal Revenue Bulletin No. 2006-50. Effective Date of $246 Rate Floral Park, Garden City, Glen Cove, Great Nassau Neck, Roslyn Lake Placid Manhattan Queens Saratoga Springs, Schenectady Essex Boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island Queens Saratoga, Schenectady Philadelphia Newport Providence Summit PA RI Philadelphia Jamestown, Middletown, Newport Providence UT VA WA 1 Park City Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax Seattle Transition rule. A payor who uses the high-low substantiation method in Table 2 for an employee during the first 9 months of calendar year 2007 must continue to use the high-low substantiation method for the remainder of calendar year 2007 for that employee. For travel on or after October 1, 2007, and before January 1, 2008, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and Publication 1542 (March 2007) Page 7 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2005 – September 30, 2006)1 Note: The standard rate of $99 ($60 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 72 80 93 80 66 76 71 68 60 77 60 61 74 61 127 109 84 94 110 94 88 75 88 104 76 67 101 M&IE Rate $44 39 39 39 44 49 54 44 44 44 44 54 54 54 59 59 59 64 64 64 49 49 49 49 49 39 49 Maximum Per Diem Rate $116 119 132 119 110 125 125 112 104 121 104 115 128 115 186 168 143 158 174 158 137 124 137 153 125 106 150 State AL Key City2 Birmingham Gulf Shores County and/or Other Defined Location3,4 Jefferson, Shelby Baldwin Effective Dates All year 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year All year All year Before 2/1/06 After 1/31/06: 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 12/31 Before 2/1/06: 1/1 - 2/28 3/1 - 9/30 10/1 - 12/31 After 1/31/06: 1/1 - 3/31 4/1 - 12/31 All year All year Huntsville AR Hot Springs Little Rock AZ Madison, Limestone Garland Pulaski Grand Canyon, Flagstaff Coconino (except city limits of Sedona) Kayenta Navajo Phoenix, Scottsdale Maricopa Sedona City of Sedona that falls within Yavapai and Coconino Counties Pima Tucson Yuma CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Bakersfield, Delano Barstow, Ontario, Victorville Yuma Contra Costa Kern; Naval Weapons Center and Ordnance Test Station, China Lake San Bernardino All year All year All year All year After 11/19/05 All year All year All year Before 2/1/06 After 1/31/06 62 76 80 68 67 61 70 72 96 104 44 59 44 39 39 44 49 54 64 64 106 135 124 107 106 105 119 126 160 168 Benicia, Dixon, Fairfield, Solano Vacaville, Vallejo Brawley, Calexico, El Centro, Imperial Chico, Oroville Clearlake Death Valley Fresno Los Angeles Imperial Butte Lake Inyo Fresno Los Angeles, Orange, Ventura; Edwards AFB Page 8 Publication 1542 (March 2007) Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $106 79 106 97 M&IE Rate $54 54 54 54 Maximum Per Diem Rate $160 133 160 151 State CA Key City2 Mammoth Lakes County and/or Other Defined Location3,4 Mono Effective Dates 1/1 - 1/31 2/1 - 11/30 12/1 - 12/31 All year Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Modesto Monterey Napa Oakhurst Oakland Palm Springs Marin Stanislaus Monterey Napa Madera Alameda Riverside All year All year All year All year Before 5/1/06 After 4/30/06 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 12/31 All year All year All year Before 2/1/06: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 1/31/06: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 12/31 All year All year All year 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 10/31 11/1 - 12/31 77 103 124 67 89 111 122 83 99 66 76 94 127 120 130 94 86 49 64 64 39 59 59 59 59 59 54 44 59 64 64 64 54 54 126 167 188 106 148 170 181 142 158 120 120 153 191 184 194 148 140 Point Arena, Gualala Redding Sacramento San Diego San Francisco San Luis Obispo San Mateo, Foster City, Belmont Santa Barbara Mendocino Shasta Sacramento San Diego San Francisco San Luis Obispo San Mateo Santa Barbara 100 117 100 133 173 133 70 85 70 149 100 114 124 70 101 92 93 80 93 65 75 80 104 59 59 59 59 59 59 54 54 54 64 64 54 54 44 59 59 59 59 59 49 44 64 64 159 176 159 192 232 192 124 139 124 213 164 168 178 114 160 151 152 139 152 114 119 144 168 Santa Cruz Santa Cruz Santa Monica Santa Rosa South Lake Tahoe Stockton Sunnyvale, Palo Alto, San Jose Tahoe City Truckee City limits of Santa Monica Sonoma El Dorado San Joaquin Santa Clara Placer Nevada Visalia, Lemoore West Sacramento Yosemite National Park Tulare, Kings Yolo Mariposa Publication 1542 (March 2007) Page 9 Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $229 119 104 229 90 70 78 69 195 93 195 119 124 73 93 73 73 68 82 68 62 63 76 63 157 89 157 148 91 148 154 90 154 178 112 130 280 116 280 107 77 95 87 85 87 69 66 M&IE Rate $64 64 64 64 54 44 44 39 49 49 49 49 49 49 49 49 44 49 49 49 44 39 39 39 54 54 54 54 54 54 54 54 54 59 59 59 64 64 64 64 44 49 64 64 64 59 49 Maximum Per Diem Rate $293 183 168 293 144 114 122 108 244 142 244 168 173 122 142 122 117 117 131 117 106 102 115 102 211 143 211 202 145 202 208 144 208 237 171 189 344 180 344 171 121 144 151 149 151 128 115 State CO Key City2 Aspen County and/or Other Defined Location3,4 Pitkin Effective Dates 1/1 - 3/31 4/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year Before 11/20/05 After 11/19/05 All year 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 Before 2/1/06 After 1/31/06 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 Before 11/20/05: 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 After 11/19/05: 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year All year Boulder, Broomfield Colorado Springs Cortez Boulder, Broomfield El Paso Montezuma Crested Butte, Gunnison Gunnison Denver, Aurora Durango Denver, Adams, Jefferson, Arapahoe, and Douglas La Plata Fort Collins, Loveland Glenwood Springs Larimer Garfield Grand Junction Montrose Mesa Montrose Silverthorne, Breckenridge Summit Steamboat Springs Routt Telluride San Miguel Vail Eagle CT Bridgeport, Danbury Fairfield Cromwell, Old Saybrook Middlesex Hartford Lakeville, Salisbury New Haven New London, Groton Putnam, Danielson Storrs, Mansfield Hartford Litchfield New Haven New London Windham Tolland Page 10 Publication 1542 (March 2007) Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $187 145 166 M&IE Rate $64 64 64 Maximum Per Diem Rate $251 209 230 State DC Key City2 Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (see also Maryland and Virginia) Dover County and/or Other Defined Location3,4 Effective Dates Before 2/1/06: 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 After 1/31/06: 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 180 150 192 180 64 64 64 64 244 214 256 244 DE Kent 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 7/31 8/1 - 12/31 Before 11/20/05: 1/1 - 3/31 4/1 - 12/31 After 11/19/05: 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 7/31 8/1 - 12/31 All year 72 79 72 67 107 67 90 73 70 101 70 98 68 117 82 68 123 85 140 116 87 106 107 68 72 110 72 75 119 139 90 75 69 79 102 79 73 44 44 44 39 39 39 39 39 39 39 39 44 39 39 39 39 54 54 54 54 54 54 49 49 49 49 49 44 44 44 44 44 44 39 39 39 49 116 123 116 106 146 106 129 112 109 140 109 142 107 156 121 107 177 139 194 170 141 160 156 117 121 159 121 119 163 183 134 119 113 118 141 118 122 Lewes Sussex Wilmington FL Altamonte Springs Bradenton New Castle Seminole Manatee Cocoa Beach Daytona Beach Brevard Volusia Fort Lauderdale Broward Fort Myers Fort Pierce Lee St. Lucie Fort Walton Beach, DeFuniak Springs Okaloosa, Walton Gainesville Gulf Breeze Alachua Santa Rosa Jacksonville, Fernadina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville; Mayport Naval Station Publication 1542 (March 2007) Page 11 Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $157 200 132 157 68 60 66 61 144 93 108 97 171 97 70 101 83 96 152 96 71 101 109 71 61 68 60 102 60 78 117 78 71 86 116 86 87 128 87 73 84 80 128 80 69 115 69 68 M&IE Rate $64 64 64 64 39 39 39 44 59 59 59 64 64 64 44 49 49 64 64 64 49 49 49 49 49 49 44 44 49 49 49 49 39 54 54 54 49 49 49 44 54 49 49 49 39 49 39 39 Maximum Per Diem Rate $221 264 196 221 107 99 105 105 203 152 167 161 235 161 114 150 132 160 216 160 120 150 158 120 110 117 104 146 104 127 166 127 110 140 170 140 136 177 136 117 138 129 177 129 108 164 108 107 State FL Key City2 Key West County and/or Other Defined Location3,4 Monroe Effective Dates 1/1 - 1/31 2/2 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 4/30 5/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 Before 2/1/06 After 1/31/06 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year All year All year All year Kissimmee Lakeland Leesburg Miami Osceola Polk Lake Miami-Dade Naples Collier Ocala Orlando Palm Beach Marion Orange Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Bay Panama City Pensacola, Pensacola Beach Punta Gorda Escambia Charlotte Sarasota Sarasota Sebring St. Augustine Highlands St. Johns Stuart Martin Tallahassee Tampa, St. Petersburg Vero Beach Leon Pinellas, Hillsborough Indian River GA Athens Atlanta Augusta Columbus Clarke Fulton, DeKalb, Cobb Richmond Muscogee Page 12 Publication 1542 (March 2007) Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 69 61 72 86 104 87 92 66 73 73 62 89 62 69 83 69 65 74 136 152 127 136 136 152 127 136 135 149 169 66 78 64 71 68 79 68 65 61 75 84 77 73 M&IE Rate $39 44 49 49 49 49 49 39 44 49 59 59 59 59 59 59 39 44 49 49 49 49 64 64 64 64 64 64 64 44 49 39 49 44 44 44 44 39 44 44 39 39 Maximum Per Diem Rate $108 105 121 135 153 136 141 105 117 122 121 148 121 128 142 128 104 118 185 201 176 185 200 216 191 200 199 213 233 110 127 103 120 112 123 112 109 100 119 128 116 112 State GA Key City2 Conyers County and/or Other Defined Location3,4 Rockdale Effective Dates All year All year Before 11/20/05 After 11/19/05: 1/1 - 3/31 4/1 - 12/31 Before 5/1/06 After 4/30/06 All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 11/19/05 After 1/31/06 Before 11/20/05: 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 11/19/05: 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 4/30/06: 5/1 - 5/31 6/1 - 8/31 9/1 - 9/30 All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year Duluth, Norcross, Gwinnett Lawrenceville, Braselton Jekyll Island Glynn Savannah IA Cedar Rapids Des Moines ID Boise Coeur d’Alene Chatham Linn Polk Ada Kootenai Sun Valley, Ketchum Blaine Twin Falls IL Twin Falls Bolingbrook, Romeoville Will Chicago Cook, Lake Elgin, Aurora Oakbrook Terrace Rockford Springfield IN Bloomington Kane; City of Elgin DuPage Winnebago Sangamon Monroe Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte Publication 1542 (March 2007) Page 13 Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 64 74 74 65 87 91 70 80 79 80 71 65 133 103 133 63 83 165 99 78 105 78 72 87 109 72 110 185 110 105 175 105 87 92 107 92 90 106 82 85 85 M&IE Rate $49 44 49 39 44 44 49 44 49 49 44 39 59 59 59 44 59 64 59 49 49 49 59 59 59 59 64 64 64 64 64 64 39 59 59 59 54 44 44 44 49 Maximum Per Diem Rate $113 118 123 104 131 135 119 124 128 129 115 104 192 162 192 107 142 229 158 127 154 127 131 146 168 131 174 249 174 169 239 169 126 151 166 151 144 150 126 129 134 State IN Key City2 Nashville South Bend Valparaiso, Burlington Beach County and/or Other Defined Location3,4 Brown St. Joseph Porter Geary, Riley, Pottawatomie Wyandotte, Johnson Sedgwick Kenton, Boone, Campbell Fayette Jefferson East Baton Rouge Parish Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Caddo and Bossier Parishes Essex Suffolk; City of Cambridge Middlesex City limits of Falmouth Effective Dates All year All year All year All year Before 11/20/05 After 11/19/05 All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year KS Fort Riley, Manhattan Kansas City, Overland Park Wichita KY Covington, Hebron, Florence, Newport Lexington Louisville LA Baton Rouge Lake Charles New Orleans Shreveport MA Andover Boston, Cambridge Burlington, Woburn Falmouth Hyannis Barnstable Martha’s Vineyard Dukes Nantucket Nantucket Northampton Pittsfield Hampshire Berkshire Plymouth Quincy Springfield Taunton, New Bedford Worcester Plymouth Norfolk Hampden Bristol Worcester Page 14 Publication 1542 (March 2007) Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $187 145 166 180 150 192 180 76 104 141 101 139 101 103 71 78 68 76 71 155 71 79 137 79 68 105 68 68 108 81 68 77 98 77 60 83 60 81 70 70 61 70 90 93 73 M&IE Rate $64 64 64 64 64 64 64 44 64 59 54 54 54 49 39 39 39 39 64 64 64 49 49 49 54 54 54 54 54 54 54 44 44 44 49 49 49 44 49 49 49 49 44 49 39 Maximum Per Diem Rate $251 209 230 244 214 256 244 120 168 200 155 193 155 152 110 117 107 115 135 219 135 128 186 128 122 159 122 122 162 135 122 121 142 121 109 132 109 125 119 119 110 119 134 142 112 State MD Key City2 Counties of Montgomery and Prince George’s County and/or Other Defined Location3,4 Effective Dates Before 2/1/06: 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 After 1/31/06: 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 Aberdeen, Bel Air, Belcamp, Edgewood Annapolis Baltimore Harford Anne Arundel Baltimore; Baltimore City All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year Before 2/1/06 After 1/31/06 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 Before 2/1/06: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 1/31/06: 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 8/31 9/1 - 11/30 12/1 - 12/31 Before 2/1/06 After 1/31/06 All year Cambridge, St. Michaels Dorchester, Talbot Columbia Frederick La Plata, Indian Head Lexington Park, Leonardtown, Lusby Ocean City Howard Frederick Charles St. Mary’s, Calvert Worcester ME Bar Harbor Hancock Kennebunk, Kittery, Sanford York Portland Cumberland Rockport Knox MI Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix Washtenaw Berrien Charlevoix Detroit East Lansing, Lansing Wayne Ingham, Eaton Publication 1542 (March 2007) Page 15 Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 74 62 71 71 71 67 81 67 79 68 63 79 63 64 62 83 62 86 60 68 60 61 72 61 61 95 61 68 62 67 85 67 78 65 M&IE Rate $39 44 39 44 44 49 49 49 39 44 39 39 39 39 54 54 54 44 39 39 39 39 39 39 44 44 44 39 44 49 49 49 49 49 Maximum Per Diem Rate $113 106 110 115 115 116 130 116 118 112 102 118 102 103 116 137 116 130 99 107 99 100 111 100 105 139 105 107 106 116 134 116 127 114 State MI Key City2 Flint Frankenmuth Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island County and/or Other Defined Location3,4 Genesee Saginaw Kent Ottawa Kalamazoo, Calhoun Mackinac Effective Dates All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 After 1/31/06 Before 2/1/06 Midland Mount Pleasant Muskegon Midland Isabella Muskegon Ontonagon, Baraga, Houghton Petosky Ontonagon, Baraga, Houghton Emmet Pontiac, Auburn Hills Sault Ste. Marie Oakland Chippewa South Haven Van Buren Traverse City, Leland Grand Traverse, Leelanau Warren MN Coon Rapids, Ramsey Duluth Macomb Anoka St. Louis Eagan Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Minneapolis, St. Paul Rochester MO Kansas City Osage Beach Springfield St. Louis Dakota Dakota Hennepin, Ramsey Olmsted Jackson, Clay, Cass, Platte Camden, Miller Greene St. Louis, St. Charles; St. Louis City All year All year Before 11/20/05 After 11/19/05 All year All year All year All year All year All year 113 81 87 91 68 65 101 66 66 66 64 44 49 49 49 39 59 39 44 44 177 125 136 140 117 104 160 105 110 110 St. Robert, Fort Leonard Pulaski Wood MS Robinsonville Starkville Tunica Oktibbeha Page 16 Publication 1542 (March 2007) Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 66 89 66 63 64 68 60 73 60 63 73 63 60 83 63 76 70 81 62 77 72 82 72 62 86 60 71 73 61 75 67 M&IE Rate $49 49 49 44 44 39 44 44 44 49 44 49 49 49 49 49 49 49 44 49 44 44 44 39 54 54 44 54 39 49 44 Maximum Per Diem Rate $115 138 115 107 108 107 104 117 104 112 117 112 109 122 109 109 119 130 106 126 116 126 116 101 140 114 115 127 100 124 111 State MT Key City2 Big Sky, West Yellowstone Butte Helena Missoula Polson, Kalispell County and/or Other Defined Location3,4 Gallatin Effective Dates 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year After 1/31/06 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year Before 5/1/06 After 4/30/06 All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 9/30 10/1 - 12/31 All year All year All year All year All year Silver Bow Lewis and Clark Missoula Lake, Flathead NC Asheville Buncombe Atlantic Beach, Morehead City Chapel Hill Charlotte Cherokee Durham Greensboro Carteret Orange Mecklenburg Swain Durham Guilford Greenville Kill Devil New Bern, Havelock Raleigh Shallotte, Southport, Whiteville Wilmington Winston-Salem ND NE NH Pitt Dare Craven Wake Brunswick, Columbus New Hanover Forsyth The standard CONUS rate of $99 ($60 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. Omaha Concord Conway Douglas Merrimack Carroll All year 1/1 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 79 81 71 111 91 141 111 75 83 102 83 109 49 44 44 49 49 49 49 44 39 39 39 49 128 125 115 160 140 190 160 119 122 141 122 158 Durham Laconia Strafford Belknap Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Grafton, Sullivan Publication 1542 (March 2007) Page 17 Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 83 89 112 89 88 109 88 91 112 91 117 76 131 76 91 112 91 72 94 107 101 109 116 122 91 M&IE Rate $44 44 44 44 54 54 54 54 54 54 44 64 64 64 54 54 54 44 49 44 39 49 49 44 49 Maximum Per Diem Rate $127 133 156 133 142 163 142 145 166 145 161 140 195 140 145 166 145 116 143 151 140 158 165 166 140 State NH Key City2 Manchester Portsmouth County and/or Other Defined Location3,4 Hillsborough Rockingham Effective Dates All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 Before 11/20/05: 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 After 11/19/05: 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year Before 11/20/05: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 11/19/05: 1/1 - 4/30 5/1 - 10/31 11/1 -12/31 All year All year All year All year All year All year All year All year NJ Atlantic City Atlantic Belle Mead Cape May, Ocean City Somerset Cape May Cherry Hill, Moorestown Eatontown, Freehold Edison, Piscataway Flemington Newark Parsippany Princeton, Trenton Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Toms River Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union Ocean 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year After 1/31/06 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 Before 2/1/06: 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 After 1/31/06 78 110 78 66 68 85 64 97 126 97 112 99 112 79 87 69 79 82 39 39 39 49 49 59 59 49 49 49 64 64 64 64 64 64 64 64 117 149 117 115 117 144 123 146 175 146 176 163 176 143 151 133 143 146 NM Albuquerque Los Alamos Santa Fe Taos Bernalillo Los Alamos Santa Fe Taos Washoe NV Incline Village, Crystal Bay, Reno, Sparks Las Vegas Clark Stateline Douglas Stateline, Carson City Douglas, Carson City Page 18 Publication 1542 (March 2007) Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 94 71 70 79 162 M&IE Rate $49 39 54 54 64 Maximum Per Diem Rate $143 110 124 133 226 State NY Key City2 Albany Binghamton, Owego Buffalo Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Glens Falls County and/or Other Defined Location3,4 Albany Broome, Tioga Erie Nassau Effective Dates All year All year Before 11/20/05 After 11/19/05 All year Warren 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 Before 5/1/06: 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 After 4/30/06: 5/1 - 6/30 7/1 - 8/31 9/1 - 9/30 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year 75 121 75 86 83 114 83 142 95 114 201 180 226 212 202 282 60 83 60 95 102 126 49 49 49 49 49 54 54 54 54 54 64 64 64 64 64 64 44 44 44 49 54 64 124 170 124 130 132 168 137 196 149 168 265 244 290 276 266 346 104 127 104 144 156 190 Ithaca, Waterloo, Romulus Kingston Lake Placid Tompkins, Seneca Ulster Essex Manhattan The boroughs of Manhattan, Brooklyn, Queens, The Bronx, and Staten Island Niagara Falls Niagara Nyack, Palisades Poughkeepsie Rockland Dutchess Riverhead, Suffolk Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Rochester Saratoga Springs, Schenectady Syracuse Monroe Saratoga, Schenectady All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year Before 5/1/06 After 4/30/06 81 93 147 93 78 130 80 97 65 70 78 88 44 44 44 44 44 59 39 44 49 44 54 54 125 137 191 137 122 189 119 141 114 114 132 142 Onondaga Tarrytown, White Plains, Westchester New Rochelle, Yonkers Troy West Point OH Akron Canton Cincinnati Rensselaer Orange Summit Stark Hamilton, Clermont Publication 1542 (March 2007) Page 19 Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 96 81 88 70 77 75 73 60 76 60 62 88 70 72 67 66 70 72 66 67 68 76 74 94 74 98 71 98 71 71 61 84 77 70 77 70 87 70 77 101 77 83 78 87 139 78 M&IE Rate $54 49 49 44 44 49 44 44 44 44 39 39 44 39 49 44 44 44 44 39 39 44 49 49 49 49 54 54 54 44 44 44 39 39 39 54 54 54 44 44 44 44 44 44 44 44 Maximum Per Diem Rate $150 130 137 114 121 124 117 104 120 104 101 127 114 111 116 110 114 116 110 106 107 120 123 143 123 147 125 152 125 115 105 128 116 109 116 124 141 124 121 145 121 127 122 131 183 122 State OH Key City2 Cleveland Columbus Dayton, Fairborn Hamilton Mentor Port Clinton County and/or Other Defined Location3,4 Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Ottawa Effective Dates All year Before 11/20/05 After 11/19/05 Before 11/20/05 After 11/19/05 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 Before 11/20/05: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 11/19/05 After 11/19/05: 1/1 - 2/28 3/1 - 5/31 6/1 - 9/30 10/1 - 12/31 Rittman Sandusky, Bellevue Toledo Youngstown OK Oklahoma City Tulsa OR Ashland Beaverton Bend Clackamas Crater Lake Eugene, Florence Lincoln City Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson Washington Deschutes Clackamas Klamath Lane Lincoln Portland Seaside Multnomah Clatsop PA Allentown, Easton, Bethlehem Chambersburg Chester, Radnor, Essington Erie Lehigh, Northampton Franklin Delaware Erie Gettysburg Adams Harrisburg, Hershey Dauphin Harrisburg Hershey Dauphin (except City of Hershey) City limits of Hershey Page 20 Publication 1542 (March 2007) Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $100 78 99 70 125 91 72 70 71 98 M&IE Rate $54 49 49 54 64 54 44 39 44 49 Maximum Per Diem Rate $154 127 148 124 189 145 116 109 115 147 State PA Key City2 County and/or Other Defined Location3,4 Effective Dates All year All year All year All year All year All year All year All year All year All year King of Prussia, Fort Montgomery, Bucks Washington, Warminster Lancaster Malvern, Frazer, Berwyn, Phoenixville Mechanicsburg Philadelphia Pittsburgh Reading Scranton State College Lancaster Chester Cumberland Philadelphia Allegheny Berks Lackawanna Centre Kent, Washington RI East Greenwich, Warwick, North Kingstown Jamestown, Middletown, Newport Newport Providence SC Aiken Charleston Columbia Greenville Hilton Head Providence Aiken Charleston, Berkeley, Dorchester Richland Greenville Beaufort 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year After 4/30/06 Before 11/20/05 After 11/19/05 All year All year 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year Before 11/20/05 After 11/19/05 All year After 1/31/06 90 136 90 139 68 78 89 66 65 75 112 75 65 78 107 65 60 92 60 60 99 60 60 86 60 75 77 66 69 73 78 96 68 64 64 64 54 44 54 54 44 49 54 54 54 54 54 54 54 39 39 39 44 44 44 44 44 44 49 44 49 49 49 49 54 39 154 200 154 193 112 132 143 110 114 129 166 129 119 132 161 119 99 131 99 104 143 104 104 130 104 124 121 115 118 122 127 150 107 Myrtle Beach Horry SD Hot Springs, Custer Fall River, Custer Rapid City Pennington Sturgis, Spearfish Meade, Butte, Lawrence TN Brentwood, Franklin Chattanooga Gatlinburg, Townsend Knoxville Memphis Nashville Oak Ridge Williamson Hamilton Sevier, Blount Knox Shelby Davidson Anderson Publication 1542 (March 2007) Page 21 Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $117 78 69 72 104 95 66 69 87 92 62 63 86 68 74 71 89 96 67 89 67 72 63 127 68 127 64 78 187 145 166 180 150 192 180 78 61 66 76 96 69 M&IE Rate $44 54 39 44 59 59 44 44 49 59 39 39 44 44 49 44 54 54 44 44 44 39 44 64 64 64 49 54 64 64 64 64 64 64 64 44 49 44 39 54 44 Maximum Per Diem Rate $181 132 108 116 163 154 110 113 136 151 101 102 130 112 123 115 143 150 111 133 111 111 107 191 132 191 113 132 251 209 230 244 214 256 244 122 110 110 115 150 113 State TX Key City2 Arlington, Fort Worth, Grapevine Austin College Station Corpus Christi Dallas El Paso Galveston Houston Hunt County Killeen Laredo McAllen Plano Round Rock San Antonio South Padre Island County and/or Other Defined Location3,4 Tarrant; City limits of Grapevine Travis Brazos Nueces Dallas; City limits of Dallas El Paso Galveston Effective Dates All year All year All year All year 1/1 - 3/31 4/1 - 12/31 Before 2/1/06 After 1/31/06 All year Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center All year Bell Webb Hidalgo Collin Williamson Bexar Cameron All year All year All year All year All year Before 11/20/05 After 11/19/05 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year Before 2/1/06: 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 After 1/31/06: 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 Albemarle (After 11/19/05); City of Charlottesville Spotsylvania, Stafford; City of Fredericksburg Campbell; City of Lynchburg City of Manassas Chesterfield, Richmond, Goochland, Henrico; City of Richmond City limits of Roanoke All year All year All year All year All year All year Waco UT Ogden Park City McLennan Weber Summit Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun Utah Salt Lake, Tooele Charlottesville Fredericksburg Lynchburg Manassas Richmond Roanoke Page 22 Publication 1542 (March 2007) Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 62 84 124 62 70 98 70 67 67 82 67 76 78 92 70 76 70 81 70 113 81 72 81 71 M&IE Rate $49 49 49 49 49 49 49 44 54 54 54 44 49 49 49 59 54 54 54 64 54 54 54 59 Maximum Per Diem Rate $112 133 173 112 119 147 119 111 121 136 121 120 127 141 127 135 124 135 124 177 135 126 135 130 State VA Key City2 Virginia Beach County and/or Other Defined Location3,4 Cities of Virginia Beach, Norfolk, Portsmouth, Chesapeake, and Suffolk Effective Dates 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year Wallops Island Accomack Warrenton Williamsburg Fauquier York, James City; Cities of Williamsburg, Poquoson, Hampton, and Newport News Prince William Chittenden, Franklin Woodbridge VT Burlington, St. Albans Manchester Montpelier Bennington Washington Stowe White River Junction Lamoille Windsor WA Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor Bremerton Everett, Lynnwood Ocean Shores Olympia, Tumwater Port Angeles, Port Townsend Seattle Spokane Tacoma Vancouver San Juan, Skagit, Island Kitsap Snohomish Grays Harbor Thurston Clallam, Jefferson All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year Before 5/1/06 After 4/30/06 All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year Before 11/20/05 After 11/19/05 All year 70 76 81 68 71 98 71 124 64 74 99 98 73 77 67 90 122 90 80 79 89 76 59 54 44 49 59 59 59 64 49 59 59 49 44 44 44 54 54 54 54 44 44 44 129 130 125 117 130 157 130 188 163 133 158 147 117 121 111 144 176 144 134 123 133 120 King Spokane Pierce Clark, Cowlitz, Skamania City of Appleton Waukesha Brown Walworth WI Appleton Brookfield Green Bay Lake Geneva Madison Milwaukee Racine Dane Milwaukee Racine Publication 1542 (March 2007) Page 23 Table 3. (Effective October 1, 2005 – September 30, 2006) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 68 62 77 62 60 83 60 77 66 63 66 66 60 107 66 71 110 71 M&IE Rate $44 49 49 49 64 64 64 44 44 44 44 44 44 44 44 54 54 54 Maximum Per Diem Rate $112 111 126 111 124 147 124 121 110 107 110 110 104 151 110 125 164 125 State WI Key City2 Sheboygan Sturgeon Bay County and/or Other Defined Location3,4 Sheboygan Door Effective Dates All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 Wisconsin Dells Columbia WV Charleston Morgantown Shepherdstown Wheeling Kanawha Monongalia Jefferson Ohio Park WY Cody Jackson, Pinedale Teton, Sublette 1Transition rule. In lieu of the updated GSA rates in Table 4, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2006 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2006. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2006, through December 31, 2006. See Transition Rules under How To Use Per Diem Rate Tables for an example. 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.” 3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).” 2Unless Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. Page 24 Publication 1542 (March 2007) Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2006 – September 30, 2007)1 Note: The standard rate of $99 ($60 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 80 88 107 88 71 73 87 76 65 81 65 71 141 109 74 103 107 118 107 66 119 83 71 104 M&IE Rate $44 39 39 39 44 39 49 54 44 44 44 54 59 59 59 59 64 64 64 39 49 49 39 49 Maximum Per Diem Rate $124 127 146 127 115 112 136 130 109 125 109 125 200 168 133 162 171 182 171 105 168 132 110 153 State AL Key City2 Birmingham Gulf Shores County and/or Other Defined Location3,4 Jefferson, Shelby Baldwin Effective Dates All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year All year All year All year 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 All year All year Huntsville Montgomery AR Hot Springs Little Rock AZ Madison, Limestone Montgomery Garland Pulaski Grand Canyon, Flagstaff Coconino (except city limits of Sedona) Kayenta Phoenix, Scottsdale Navajo Maricopa Sedona City of Sedona that falls within Yavapai and Coconino Counties Cochise Pima Yuma Contra Costa Sierra Vista Tucson Yuma CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake) Barstow, Ontario, Victorville Kern All year 70 44 114 San Bernardino All year All year All year All year All year All year All year All year 87 87 75 68 65 76 79 110 59 44 39 39 44 49 54 64 146 131 114 107 109 125 133 174 Benicia, Dixon, Fairfield, Solano Vacaville, Vallejo Brawley, Calexico, El Centro, Imperial Chico, Oroville Clearlake Death Valley Fresno Los Angeles Imperial Butte Lake Inyo Fresno Los Angeles, Orange, Ventura; Edwards AFB Publication 1542 (March 2007) Page 25 Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $101 104 M&IE Rate $54 54 Maximum Per Diem Rate $155 158 State CA Key City2 Mammoth Lakes Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Modesto Monterey Napa Oakhurst County and/or Other Defined Location3,4 Mono Marin Effective Dates All year All year Stanislaus Monterey Napa Madera All year Before 3/30/07 After 3/29/07 All year 1/1 - 1/31 2/1 - 8/31 9/1 - 12/31 Before 3/30/07 After 3/29/07 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year Before 3/30/07 After 3/29/07 Before 3/30/07: 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 3/29/07: 1/1 - 3/29 3/30 - 6/30 7/1 - 8/31 9/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 6/30 7/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year 79 111 123 129 64 75 64 94 98 131 88 105 71 78 103 131 140 102 98 107 130 169 130 130 137 181 137 130 101 126 101 170 108 144 106 122 144 75 110 98 87 70 75 49 64 64 64 39 39 39 59 59 59 59 59 54 44 59 64 64 54 54 54 59 59 59 59 59 59 59 59 54 54 54 64 64 54 54 54 54 44 59 59 59 49 44 128 175 187 193 103 114 103 153 157 190 147 164 125 122 162 195 204 156 152 161 189 228 189 189 196 240 196 189 155 180 155 234 172 198 160 176 198 119 169 157 146 119 119 Oakland Palm Springs Alameda Riverside Point Arena, Gualala Redding Sacramento San Diego San Francisco San Luis Obispo San Mateo, Foster City, Belmont Santa Barbara Mendocino Shasta Sacramento San Diego San Francisco San Luis Obispo San Mateo Santa Barbara Santa Cruz Santa Cruz Santa Monica Santa Rosa South Lake Tahoe City limits of Santa Monica Sonoma El Dorado Stockton Sunnyvale, Palo Alto, San Jose Tahoe City Truckee Visalia, Lemoore West Sacramento San Joaquin Santa Clara Placer Nevada Tulare, Kings Yolo Page 26 Publication 1542 (March 2007) Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $129 85 129 225 127 108 225 93 80 70 86 70 240 222 84 240 127 84 81 106 81 80 69 64 79 64 140 92 140 169 95 169 150 192 119 150 301 127 301 113 79 99 90 89 94 71 M&IE Rate $64 64 64 64 64 64 64 54 44 39 39 39 49 49 49 49 49 54 49 49 49 44 49 39 39 39 54 54 54 54 54 54 59 59 59 59 64 64 64 64 44 49 64 64 64 59 Maximum Per Diem Rate $193 149 193 289 191 172 289 147 124 109 125 109 289 271 133 289 176 138 130 155 130 124 118 103 118 103 194 146 194 223 149 223 209 251 178 209 365 191 365 177 123 148 154 153 158 130 State CA Key City2 Yosemite National Park County and/or Other Defined Location3,4 Mariposa Effective Dates 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 1/31 2/1 - 4/30 5/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 1/31 2/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year CO Aspen Pitkin Boulder, Broomfield Colorado Springs Cortez Boulder, Broomfield El Paso Montezuma Crested Butte, Gunnison Gunnison Denver, Aurora Douglas County Durango Denver, Adams, Jefferson, and Arapahoe Douglas La Plata Fort Collins, Loveland Glenwood Springs, Grand Junction Montrose Larimer Garfield, Mesa Montrose Silverthorne, Breckenridge Steamboat Springs Summit Routt Telluride San Miguel Vail Eagle CT Bridgeport, Danbury Fairfield Cromwell, Old Saybrook Middlesex Hartford Lakeville, Salisbury New Haven New London, Groton Putnam, Danielson, Storrs, Mansfield Hartford Litchfield New Haven New London Windham, Tolland Publication 1542 (March 2007) Page 27 Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $188 162 195 188 M&IE Rate $64 64 64 64 Maximum Per Diem Rate $252 226 259 252 State DC Key City2 Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) (see also Maryland and Virginia) Dover County and/or Other Defined Location3,4 Effective Dates 1/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 DE Kent 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 Before 12/15/06: 1/1 - 3/31 4/1 - 12/31 After 12/14/06: 1/1 - 1/31 2/1 - 3/31 4/1 - 7/31 8/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 9/30 10/1 - 12/31 All year 76 86 76 73 106 73 102 80 89 131 89 103 93 105 83 138 91 83 172 126 94 126 127 81 89 129 89 80 128 168 109 80 79 87 103 87 78 44 44 44 39 39 39 39 39 39 39 39 44 44 44 39 39 39 39 54 54 54 54 49 49 49 49 49 44 44 44 44 44 44 39 39 39 49 120 130 120 112 145 112 141 119 128 170 128 147 137 149 122 177 130 122 226 180 148 180 176 130 138 178 138 124 172 212 153 124 123 126 142 126 127 Lewes Sussex Wilmington FL Altamonte Springs Bradenton New Castle Seminole Manatee Cocoa Beach Brevard Daytona Beach Volusia Fort Lauderdale Broward Fort Myers Fort Pierce Lee St. Lucie Fort Walton Beach, DeFuniak Springs Okaloosa, Walton Gainesville Gulf Breeze Alachua Santa Rosa Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernadina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville Page 28 Publication 1542 (March 2007) Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $168 214 139 168 75 63 75 81 75 67 75 157 107 110 190 110 92 77 114 89 110 163 110 79 106 127 79 94 78 110 78 88 133 88 92 92 111 92 119 159 101 119 82 111 88 98 131 98 M&IE Rate $64 64 64 64 39 39 39 39 44 44 44 59 59 64 64 64 44 44 49 49 64 64 64 49 49 49 49 49 44 44 44 49 49 49 39 54 54 54 49 49 49 49 44 54 54 49 49 49 Maximum Per Diem Rate $232 278 203 232 114 102 114 120 119 111 119 216 166 174 254 174 136 121 163 138 174 227 174 128 155 176 128 143 122 154 122 137 182 137 131 146 165 146 168 208 150 168 126 165 142 147 180 147 State FL Key City2 Key West County and/or Other Defined Location3,4 Monroe Effective Dates 1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 Kissimmee Osceola Lakeland Leesburg Polk Lake Miami Naples Miami-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 Pensacola, Pensacola Beach Punta Gorda Escambia Charlotte Sarasota Sarasota Sebring St. Augustine Highlands St. Johns Stuart Martin Tallahassee Tampa, St. Petersburg Vero Beach Leon Pinellas, Hillsborough Indian River Publication 1542 (March 2007) Page 29 Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 81 124 72 79 71 72 100 76 M&IE Rate $39 49 39 39 39 44 49 44 Maximum Per Diem Rate $120 173 111 118 110 116 149 120 State GA Key City2 Athens Atlanta Augusta Columbus Conyers County and/or Other Defined Location3,4 Clarke Fulton, DeKalb, Cobb Richmond Muscogee Rockdale Effective Dates All year All year All year All year All year All year All year After 3/29/07 Duluth, Norcross, Gwinnett Lawrenceville, Braselton Jekyll Island, Brunswick Peachtree City, Jonesboro, Morrow, Newnan Savannah Glynn Fayette, Clayton, Coweta Chatham Before 3/30/07 After 3/29/07: 1/1 - 3/29 3/30 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 After 3/29/07 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 95 95 113 102 95 72 74 79 65 95 65 65 71 82 71 71 76 49 49 49 49 49 39 44 49 59 59 59 44 59 59 59 39 44 144 144 162 151 144 111 118 128 124 154 124 109 130 141 130 110 120 IA Cedar Rapids Des Moines Linn Polk Ada Kootenai ID Boise Coeur d’Alene Mountain Home Sun Valley, Ketchum Elmore Blaine Twin Falls IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Chicago Twin Falls Will Cook, Lake 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year All year All year All year All year All year All year All year All year All year 138 169 141 173 138 80 95 65 76 84 67 68 77 93 75 75 64 64 64 64 64 44 49 39 49 44 44 39 44 44 39 39 202 233 205 237 202 124 144 104 125 128 111 107 121 137 114 114 Elgin, Aurora Oakbrook Terrace Rockford Springfield IN Bloomington Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City Kane; City of Elgin DuPage Winnebago Sangamon Monroe Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte Page 30 Publication 1542 (March 2007) Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 66 86 75 67 96 75 88 94 103 84 94 85 94 94 80 94 95 70 95 78 71 148 102 148 66 84 168 203 168 104 85 128 85 80 95 124 80 96 175 116 96 130 224 154 130 88 87 104 87 M&IE Rate $49 44 49 39 44 49 44 44 44 49 49 49 49 44 44 44 49 49 49 49 39 59 59 59 44 59 64 64 64 59 49 49 49 59 59 59 59 64 64 64 64 64 64 64 64 39 59 59 59 Maximum Per Diem Rate $115 130 124 106 140 124 132 138 147 133 143 134 143 138 124 138 144 119 144 127 110 207 161 207 110 143 232 267 232 163 134 177 134 139 154 183 139 160 239 180 160 194 288 218 194 127 146 163 146 State IN Key City2 Nashville South Bend Valparaiso, Burlington Beach County and/or Other Defined Location3,4 Brown St. Joseph Porter Geary, Riley, Pottawatomie Wyandotte, Johnson Sedgwick Boone Kenton Fayette Jefferson Effective Dates All year All year All year All year All year All year All year Before 3/30/07 After 3/29/07 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 6/30 7/1 - 12/31 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 After 3/29/07 All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 KS Fort Riley, Manhattan Kansas City, Overland Park Wichita KY Boone County Kenton County Lexington Louisville LA Baton Rouge East Baton Rouge Parish Covington, Slidell St. Tammany Parish Lafayette Lake Charles New Orleans Lafayette Consolidated Government Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Caddo and Bossier Parishes Essex Suffolk; City of Cambridge Shreveport MA Andover Boston, Cambridge Burlington, Woburn Falmouth Middlesex City limits of Falmouth Hyannis Barnstable Martha’s Vineyard Dukes Nantucket Nantucket Northampton Pittsfield Hampshire Berkshire Publication 1542 (March 2007) Page 31 Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 91 111 90 87 188 162 195 188 82 116 148 92 99 146 135 99 104 85 87 65 70 82 74 159 74 67 123 67 69 108 81 69 82 103 82 60 85 60 86 68 71 100 75 M&IE Rate $54 44 44 49 64 64 64 64 44 64 59 54 54 54 54 54 49 39 39 39 39 39 64 64 64 49 49 49 54 54 54 54 44 44 44 49 49 49 44 49 49 49 39 Maximum Per Diem Rate $145 155 134 136 252 226 259 252 126 180 207 146 153 200 189 153 153 124 126 104 109 121 138 223 138 116 172 116 123 162 135 123 126 147 126 109 134 109 130 117 120 149 114 State MA Key City2 County and/or Other Defined Location3,4 Effective Dates All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 Plymouth, Taunton, New Plymouth, Bristol Bedford Quincy Springfield Worcester Norfolk Hampden Worcester MD Counties of Montgomery and Prince George’s Aberdeen, Bel Air, Belcamp, Edgewood Annapolis Baltimore Baltimore County Harford Anne Arundel Baltimore City Baltimore All year All year All year All year 1/1 - 4/30 5/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year Before 3/30/07 After 3/29/07 All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year Cambridge, St. Michaels Dorchester, Talbot Columbia Frederick Hagerstown La Plata, Indian Head Lexington Park, Leonardtown, Lusby Ocean City Howard Frederick Washington Charles St. Mary’s, Calvert Worcester ME Bar Harbor Hancock Kennebunk, Kittery, Sanford York Portland Cumberland Rockport Knox MI Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix Detroit East Lansing, Lansing Washtenaw Berrien Charlevoix Wayne Ingham, Eaton Page 32 Publication 1542 (March 2007) Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 73 67 75 72 75 65 88 65 85 68 64 80 64 72 67 90 67 94 62 63 85 63 66 103 66 75 72 71 87 71 80 M&IE Rate $39 44 39 44 44 49 49 49 39 44 39 39 39 39 54 54 54 44 39 39 39 39 44 44 44 39 44 49 49 49 49 Maximum Per Diem Rate $112 111 114 116 119 114 137 114 124 112 103 119 103 111 121 144 121 138 101 102 124 102 110 147 110 114 116 120 136 120 129 State MI Key City2 Flint Frankenmuth Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island County and/or Other Defined Location3,4 Genesee Saginaw Kent Ottawa Kalamazoo, Calhoun Mackinac Effective Dates All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year Midland Mount Pleasant Muskegon Midland Isabella Muskegon Ontonagon, Baraga, Houghton Petosky Ontonagon, Baraga, Houghton Emmet Pontiac, Auburn Hills Sault Ste. Marie South Haven Oakland Chippewa Van Buren Traverse City, Leland Grand Traverse, Leelanau Warren MN Coon Rapids, Ramsey Duluth Macomb Anoka St. Louis Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Minneapolis, St. Paul Rochester MO Columbia Kansas City Osage Beach, St. Robert, Fort Leonard Wood Springfield St. Louis MS Grenada Gulfport, Biloxi Dakota Hennepin, Ramsey Olmsted Boone Jackson, Clay, Cass, Platte Camden, Miller, Pulaski All year All year After 3/29/07 All year All year 113 90 72 96 70 64 44 39 49 49 177 134 111 145 119 Greene St. Louis, St. Charles; St. Louis City Grenada Harrison All year All year After 3/29/07 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 70 103 67 94 63 94 39 59 44 44 44 44 109 162 111 138 107 138 Publication 1542 (March 2007) Page 33 Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 74 65 84 70 73 96 73 65 71 67 73 90 73 71 82 71 67 96 67 80 78 88 90 78 90 68 91 60 76 80 65 81 78 M&IE Rate $49 44 44 44 49 49 49 44 44 39 44 44 44 49 49 49 49 49 49 49 49 49 44 44 44 39 54 54 44 54 39 49 44 Maximum Per Diem Rate $123 109 128 114 122 145 122 109 115 106 117 134 117 120 131 120 116 145 116 129 127 137 134 122 134 107 145 114 120 134 104 130 122 State MS Key City2 Hattiesburg Robinsonville Southaven Starkville County and/or Other Defined Location3,4 Forrest, Lamar Tunica Desoto Oktibbeha Gallatin Effective Dates After 3/29/07 All year After 3/29/07 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 Before 3/30/07 After 3/29/07 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 9/30 10/1 - 12/31 All year All year All year All year All year MT Big Sky, West Yellowstone Butte Helena Missoula, Polson, Kalispell Silver Bow Lewis and Clark Missoula, Lake, Flathead NC Asheville Buncombe Atlantic Beach, Morehead City Chapel Hill Charlotte Durham Greensboro Carteret Orange Mecklenburg Durham Guilford Greenville Kill Devil New Bern, Havelock Raleigh Shallotte, Southport, Whiteville Wilmington Winston-Salem ND NE NH Pitt Dare Craven Wake Brunswick, Columbus New Hanover Forsyth The standard CONUS rate of $99 ($60 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. Omaha Concord Douglas Merrimack All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 84 72 92 72 120 97 146 120 81 81 100 81 49 44 44 44 49 49 49 49 44 39 39 39 133 116 136 116 169 146 195 169 125 120 139 120 Conway Carroll Durham Laconia Strafford Belknap Page 34 Publication 1542 (March 2007) Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $116 M&IE Rate $49 Maximum Per Diem Rate $165 State NH Key City2 Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Manchester Portsmouth County and/or Other Defined Location3,4 Grafton, Sullivan Effective Dates All year Hillsborough Rockingham All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year All year All year All year All year All year All year 90 93 121 93 94 114 94 125 82 106 109 100 116 121 133 98 44 44 44 44 54 54 54 44 44 49 44 39 49 49 44 49 134 137 165 137 148 168 148 169 126 155 153 139 165 170 177 147 NJ Atlantic City, Cape May, Ocean City Belle Mead Cherry Hill, Moorestown Eatontown, Freehold Edison, Piscataway Flemington Newark Parsippany Princeton, Trenton Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Toms River Atlantic, Cape May Somerset Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union Ocean 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year 79 102 79 70 75 83 69 101 139 101 114 100 114 83 39 39 39 49 49 59 39 49 49 49 64 64 64 64 118 141 118 119 124 142 108 150 188 150 178 164 178 147 NM Albuquerque Los Alamos Santa Fe Taos Bernalillo Los Alamos Santa Fe Taos Washoe NV Incline Village, Crystal Bay, Reno, Sparks Las Vegas Clark Stateline, Carson City Douglas, Carson City Publication 1542 (March 2007) Page 35 Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $103 79 81 159 M&IE Rate $49 39 54 64 Maximum Per Diem Rate $152 118 135 223 State NY Key City2 Albany Binghamton, Owego Buffalo Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Glens Falls County and/or Other Defined Location3,4 Albany Broome, Tioga Erie Nassau Effective Dates All year All year All year All year Warren 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 83 129 83 90 94 94 157 105 214 196 274 63 93 63 105 103 152 163 153 177 128 49 49 49 44 49 54 54 54 64 64 64 44 44 44 49 54 59 59 59 59 64 132 178 132 134 143 148 211 159 278 260 338 107 137 107 154 157 211 222 212 236 192 Ithaca, Waterloo, Romulus Kingston Lake Placid Tompkins, Seneca Ulster Essex Manhattan The boroughs of Manhattan, Brooklyn, The Bronx, and Staten Island Niagara Niagara Falls Nyack, Palisades Poughkeepsie Queens Rockland Dutchess Queens Riverhead, Suffolk Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Rochester Saratoga Springs, Schenectady Syracuse Monroe Saratoga, Schenectady All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year Before 3/30/07 After 3/29/07 87 99 160 99 82 137 83 98 78 73 86 103 44 44 44 44 44 59 39 44 49 44 54 54 131 143 204 143 126 196 122 142 127 117 140 157 Onondaga Tarrytown, White Plains, Westchester New Rochelle, Yonkers Troy West Point OH Akron Canton Cincinnati Rensselaer Orange Summit Stark Hamilton, Clermont Page 36 Publication 1542 (March 2007) Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 98 93 80 82 80 60 87 60 72 91 73 75 73 68 74 79 75 72 84 76 100 76 98 77 111 77 80 95 66 88 79 72 101 72 85 82 88 139 82 M&IE Rate $54 49 44 49 44 44 44 44 39 39 44 39 49 44 44 44 44 39 44 49 49 49 49 54 54 54 44 59 44 44 39 54 54 54 44 44 44 44 44 Maximum Per Diem Rate $152 142 124 131 124 104 131 104 111 130 117 114 122 112 118 123 119 111 128 125 149 125 147 131 165 131 124 154 110 132 118 126 155 126 129 126 132 183 126 State OH Key City2 Cleveland Columbus Dayton, Fairborn Hamilton Mentor Port Clinton County and/or Other Defined Location3,4 Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Ottawa Effective Dates All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 5/31 6/1 - 9/30 10/1 - 12/31 Rittman Sandusky, Bellevue Toledo Youngstown OK Oklahoma City Tulsa OR Ashland, Crater Lake Beaverton Bend Clackamas Eugene, Florence Lincoln City Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson, Klamath Washington Deschutes Clackamas Lane Lincoln Portland Seaside Multnomah Clatsop PA Allentown, Easton, Bethlehem Bucks County Chambersburg Chester, Radnor, Essington Erie Gettysburg Lehigh, Northampton Bucks Franklin Delaware Erie Adams Harrisburg Hershey Dauphin (except City of Hershey) City limits of Hershey Publication 1542 (March 2007) Page 37 Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 83 106 75 114 138 100 78 71 76 99 M&IE Rate $49 49 54 59 64 54 44 39 44 49 Maximum Per Diem Rate $132 155 129 173 202 154 122 110 120 148 State PA Key City2 Lancaster Malvern, Frazer, Berwyn, Phoenixville Mechanicsburg Montgomery County Philadelphia Pittsburgh Reading Scranton State College County and/or Other Defined Location3,4 Lancaster Chester Cumberland Montgomery Philadelphia Allegheny Berks Lackawanna Centre Kent, Washington Effective Dates All year All year All year All year All year All year All year All year All year All year RI East Greenwich, Warwick, North Kingstown Jamestown, Middletown, Newport Newport Providence SC Aiken Charleston Columbia Greenville Hilton Head Providence Aiken Charleston, Berkeley, Dorchester Richland Greenville Beaufort 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 All year All year Before 3/30/07 After 3/29/07 All year All year 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year 83 137 83 144 70 92 98 75 75 80 120 80 67 82 118 67 61 89 61 63 106 63 60 88 60 82 81 67 74 83 99 72 64 64 64 54 39 54 54 44 49 54 54 54 54 54 54 54 39 39 39 44 44 44 44 44 44 49 44 49 49 49 54 39 147 201 147 198 109 146 152 119 124 134 174 134 121 136 172 121 100 128 100 107 150 107 104 132 104 131 125 116 123 132 153 111 Myrtle Beach Horry SD Hot Springs Fall River, Custer Rapid City Pennington Sturgis, Spearfish Meade, Butte, Lawrence TN Brentwood, Franklin Chattanooga Gatlinburg, Townsend Knoxville Memphis Nashville Oak Ridge Williamson Hamilton Sevier, Blount Knox Shelby Davidson Anderson Page 38 Publication 1542 (March 2007) Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $120 85 73 78 111 100 76 96 95 64 65 88 75 81 78 103 71 96 71 76 64 61 135 68 135 69 90 188 162 195 188 87 74 99 74 81 73 88 73 70 89 70 131 68 M&IE Rate $44 54 39 44 59 59 44 49 59 39 39 44 44 49 44 54 44 44 44 39 44 44 64 64 64 49 54 64 64 64 64 44 44 44 44 49 44 44 44 54 54 54 59 44 Maximum Per Diem Rate $164 139 112 122 170 159 120 145 154 103 104 132 119 130 122 157 115 140 115 115 108 105 199 132 199 118 144 252 226 259 252 131 118 143 118 130 117 132 117 124 143 124 190 112 State TX Key City2 Arlington, Fort Worth, Grapevine Austin College Station Corpus Christi Dallas El Paso Galveston Houston Hunt County Killeen Laredo McAllen Plano Round Rock San Antonio South Padre Island County and/or Other Defined Location3,4 Tarrant; City limits of Grapevine Travis Brazos Nueces Dallas; City limits of Dallas El Paso Galveston Effective Dates All year All year All year All year 1/1 - 4/30 5/1 - 12/31 All year All year Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center Hunt Bell Webb Hidalgo Collin Williamson Bexar Cameron All year All year All year All year All year All year All year 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year After 3/29/07 All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 City of Charlottesville; Albemarle (after 12/14/06), Greene (after 12/14/06) Cities of Chesapeake, Suffolk All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 6/30 7/1 - 12/31 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year Waco UT Layton Ogden Park City McLennan Davis Weber Summit Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax Charlottesville Chesapeake, Suffolk Utah Salt Lake, Tooele Chesterfield, Henrico Counties Hampton City, Newport News James City and York Counties; Williamsburg Loudon County Lynchburg Chesterfield, Henrico Cities of Hampton City, Newport News James City and York Counties; City of Williamsburg Loudon Campbell; City of Lynchburg Publication 1542 (March 2007) Page 39 Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 87 77 94 77 102 76 63 80 68 83 129 68 78 111 78 73 81 95 81 79 88 125 108 125 89 78 89 74 M&IE Rate $39 59 59 59 54 44 49 44 54 54 54 54 49 49 49 44 49 49 49 59 54 64 64 64 54 54 54 59 Maximum Per Diem Rate $126 136 153 136 156 120 112 124 122 137 183 122 127 160 127 117 130 144 130 138 142 189 172 189 143 132 143 133 State VA Key City2 Manassas Norfolk, Portsmouth County and/or Other Defined Location3,4 City of Manassas Cities of Norfolk, Portsmouth Effective Dates All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year Richmond City Roanoke Spotsylvania County; City of Fredericksburg Stafford, Prince William Counties Virginia Beach County City of Richmond City limits of Roanoke Spotsylvania Stafford, Prince William Virginia Beach Wallops Island Accomack Warrenton VT Burlington, St. Albans Fauquier Chittenden, Franklin Manchester Montpelier Stowe Bennington Washington Lamoille White River Junction Windsor WA Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor Bremerton Everett, Lynnwood Ocean Shores Olympia, Tumwater Port Angeles, Port Townsend Seattle Spokane Tacoma Vancouver San Juan, Skagit, Island Kitsap Snohomish Grays Harbor Thurston Clallam, Jefferson All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 74 81 82 76 81 114 81 136 70 96 101 59 54 44 49 59 59 59 64 49 59 49 133 135 126 125 140 173 140 200 119 155 150 King Spokane Pierce Clark, Cowlitz, Skamania Page 40 Publication 1542 (March 2007) Table 4. (Effective October 1, 2006 – September 30, 2007) (Continued) Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 77 71 91 120 91 84 87 68 77 68 60 74 60 60 82 60 87 61 76 69 71 64 60 94 60 71 74 85 127 85 60 63 83 63 60 M&IE Rate $44 44 44 54 54 54 54 44 44 44 44 49 49 49 64 64 64 44 44 44 44 44 44 44 44 44 44 49 54 54 54 39 49 49 49 39 Maximum Per Diem Rate $119 121 115 145 174 145 138 131 112 121 112 109 123 109 124 146 124 131 105 120 113 115 108 104 138 104 115 123 139 181 139 99 112 132 112 99 State WI Key City2 Appleton Brookfield, Racine Green Bay Lake Geneva County and/or Other Defined Location3,4 City of Appleton Waukesha, Racine Brown Walworth Effective Dates All year All year All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year After 3/29/07 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 After 3/29/07 After 3/29/07 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 After 3/29/07: 1/1 - 3/29 3/30 - 6/30 7/1 - 8/31 9/1 - 9/30 10/1 - 12/31 Madison Milwaukee Sheboygan Dane Milwaukee Sheboygan Sturgeon Bay Door Wisconsin Dells Columbia WV Charleston Huntington, Barboursville Morgantown Shepherdstown Wheeling Kanawha Cabell, Wayne Monongalia Jefferson Ohio Natrona Park WY Casper Cody Evanston, Rock Springs Gillette Jackson, Pinedale Uinta, Sweetwater Campbell Teton, Sublette Sheridan Sheridan 1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2007, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2007 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2007. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2007, through December 31, 2007. See Transition Rules under How To Use Per Diem Rate Tables for an example. 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.” 3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).” 2Unless Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. Publication 1542 (March 2007) Page 41 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate. The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. You can contact the Taxpayer Advocate Service by calling toll-free 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. You can file Form 911, Application for Taxpayer Assistance Order, or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate. Low income tax clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or at your local IRS office. Free tax services. To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to: • Search publications online by topic or keyword. • View Internal Revenue Bulletins (IRBs) published in the last few years. • Figure your withholding allowances using our withholding calculator. • Sign up to receive local and national tax news by email. • Get information on starting and operating a small business. Phone. Many services are available by phone. • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days. • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040. • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. • TTY/TDD equipment. If you have access to TTY/ TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. • Refund information. To check the status of your 2006 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2006 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call. Publication 1542 (March 2007) • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers. • Check the status of your 2006 refund. Click on Where’s My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2006 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. • Download forms, instructions, and publications. • Order IRS products online. • Research your tax questions online. Page 42 Walk-in. Many products and services are available on a walk-in basis. • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD 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. • Current-year forms, instructions, and publications. • Prior-year forms, instructions, and publications. • Bonus: Historical Tax Products DVD - Ships with the final release. • Tax Map: an electronic research tool and finding aid. • Tax law frequently asked questions. • Tax Topics from the IRS telephone response system. • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you’re more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 business days after your request is received. National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903 CD for tax products. You can order Publication 1796, IRS Tax Products CD, and obtain: • Fill-in, print, and save features for most tax forms. • Internal Revenue Bulletins. • Toll-free and email technical support. Buy the CD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD for $25 (plus a $5 handling fee). Price is subject to change. CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2006, is a must for every small business owner or any taxpayer about to start a business. This year’s CD includes: • Helpful information, such as how to prepare a business plan, find financing for your business, and much more. • All the business tax forms, instructions, and publications needed to successfully manage a business. • Tax law changes for 2006. • Tax Map: an electronic research tool and finding aid. • Web links to various government agencies, business associations, and IRS organizations. • “Rate the Product” survey —your opportunity to suggest changes for future editions. • A site map of the CD to help you navigate the pages of the CD with ease. • An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz. • A CD that is released twice so you have the latest products. The first release ships in January and the final release ships in March. Publication 1542 (March 2007) Page 43