Per Diem Rates - IRS by theyne

VIEWS: 5,225 PAGES: 44

More Info
									Department of the Treasury Internal Revenue Service

Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 How To Use Per Diem Rate Tables . . . . . . . . . . . . 2 The Two Substantiation Methods . . . . . . . . . . . . . . 2 Transition Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Per Diem Rate Tables . . . . . . . . . . . . . . . . . . . . . . . 4 Table 1. Localities Eligible for $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008 – September 30, 2009) . . . . . . . . . . . . . . . . . . 4 Table 2. Localities Eligible for $258 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2009) . . . . . . . . . . . . . . 6 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2008 – September 30, 2009) . . . . . . . . . . . . . . . . . . 8 Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2009 – September 30, 2010) . . . . . . . . . . . . . . . . . . 25 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 42

Publication 1542
(Rev. October 2009)
Cat. No. 12684I

Per Diem Rates
(For Travel Within the Continental United States)

Introduction
This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2008, and before January 1, 2011. 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 2009-47, 2009-42 I.R.B., which can be found on the Internet at www.irs.gov/irb/2009-42_IRB/ ar09.html. Per diem rates on the Internet. You will find links to per diem rates at www.gsa.gov. Click on “Per Diem Rates” for links to:

• CONUS per diem rates, • Per diem rates for areas outside the continental • Foreign per diem rates.

United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions, and

Get forms and other information faster and easier by: Internet www.irs.gov
Nov 02, 2009

Publication 1542 revisions. Publication 1542 is available only 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. To reach the “What’s Hot”

articles, go to www.irs.gov/formspubs; click on What’s Hot in forms and publications; then click on the link provided under Changes to Our Current Tax Products. We will also incorporate mid-year changes to the high-low rates into Publication 1542. You will be alerted to these changes by a “What’s Hot” article on the IRS website, and find the changes in Table 2 of the revised publication. The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. The annual issue of the publication should be available each year in mid- to late-October. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov/ formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

The Two Substantiation Methods
The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. High-low method. Tables 1 and 2 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 $256 ($58 meals and incidental expenses (M&IE)) per diem, effective October 1, 2008. For travel on or after October 1, 2008, all other localities within CONUS are eligible for $158 ($45 M&IE) per diem under the high-low method. Table 2 lists the localities that are eligible for $258 ($65 M&IE) per diem, effective October 1, 2009. For travel on or after October 1, 2009, the per diem for all other localities increases to $163 ($52 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, 2008; those in Table 4 are effective October 1, 2009. The standard rate for all locations within CONUS not specifically listed in Table 3 is $109 ($70 for lodging and $39 for M&IE). For Table 4, this rate is $116 ($70 for lodging and $46 for M&IE).

Transition Rules
The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. During this period, you generally may change to the new rates or finish out the year with the rates you had been using. High-low method. If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. For example, Employee A travels extensively during March and April of 2010, and you determine A’s travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2010. For A’s November trip and any others during the remainder of 2010, 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, 2011, you must use the rates in effect for 2011, 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 2011 calendar year. Publication 1542 (October 2009)

How To Use Per Diem Rate Tables
This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Page 2

The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb. Federal per diem rate method. New CONUS per diem rates become effective on October 1 of each year, and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. For example, Employees P and Q attend an industry conference in February 2010 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 2010, while Employee Q’s only other travel occurs in October 2010. 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, 2010. 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, 2010. You can choose a new method for either or both employees; this choice will become effective on January 1, 2011. The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Go to www.gsa.gov/ and click on “Per Diem Rates.” Per diem rates for localities listed in Table 4 may change at any time during the rest of 2009 or CAUTION 2010. To be sure you have the most current rate, check the IRS website (www.irs.gov) for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040.

!

Publication 1542 (October 2009)

Page 3

Per Diem Rate Tables
Table 1. Localities Eligible for $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008 – September 30, 2009)1,2

Note: The standard (“low”) rate of $158 ($113 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Per Diem Locality State AZ Key City Phoenix, Scottsdale Sedona CA Napa San Diego San Francisco Santa Barbara Santa Monica South Lake Tahoe CO Aspen Crested Butte, Gunnison Silverthorne, Breckenridge Steamboat Springs Telluride Vail DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George’s in Maryland) Fort Lauderdale Fort Walton Beach, DeFuniak Springs Key West Miami Naples Palm Beach Broward Okaloosa, Walton Monroe Miami-Dade Collier Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) Cook, Lake Suffolk; City of Cambridge Dukes Nantucket County and/or Other Defined Location Maricopa City limits of Sedona Napa San Diego San Francisco Santa Barbara City limits of Santa Monica El Dorado Pitkin Gunnison Summit Routt San Miguel Eagle Effective Date of $256 Rate 1/1 - 4/30 3/1 - 4/30 All year 1/1 - 8/31 All year All year All year 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 1/1 - 3/31 10/1 - 12/31 1/1 - 7/31 12/1 - 12/31 All year

FL

1/1 - 4/30 10/1 - 12/31 6/1 - 7/31 All year 1/1 - 2/28 10/1 - 12/31 2/1 - 3/31 1/1 - 4/30 12/1 - 12/31 All year All year 6/1 - 8/31 6/1 - 9/30

IL MA

Chicago Boston, Cambridge Martha’s Vineyard Nantucket

Page 4

Publication 1542 (October 2009)

Table 1.
State MD

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Key City Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City Baltimore City Dorchester, Talbot Worcester County and/or Other Defined Location All year All year 5/1 - 8/31 6/1 - 9/30 All year All year Effective Date of $256 Rate

NY

Floral Park, Garden City, Glen Cove, Great Nassau Neck, Roslyn Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle, Yonkers Bronx, Kings, New York, Queens, Richmond

Saratoga, Schenectady Westchester Philadelphia Newport Summit

7/1 - 8/31 All year All year 6/1 - 9/30 1/1 - 3/31 All year

PA RI UT VA WA WY
1

Philadelphia Jamestown, Middletown, Newport Park City Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax Seattle Jackson, Pinedale

King Teton, Sublette

All year 7/1 - 8/31
high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2008-59, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.
2

Transition rule. A payor who uses the high-low substantiation method in Table 1 for an employee during the first 9 months of calendar year 2009 must continue to use the high-low substantiation method for the remainder of calendar year 2009 for that employee. For travel on or after October 1, 2009, and before January 1, 2010, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and

Revenue Procedure 2008-59 in Internal Revenue Bulletin 2008-41.

Publication 1542 (October 2009)

Page 5

Table 2.

Localities Eligible for $258 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2009)1,2

Note: The standard (“low”) rate of $163 ($111 for lodging and $52 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Per Diem Locality State AZ Key City Phoenix, Scottsdale Sedona CA Monterey Napa San Diego San Francisco Santa Barbara Santa Monica South Lake Tahoe CO Aspen Denver, Aurora Steamboat Springs Telluride County and/or Other Defined Location Maricopa City limits of Sedona Monterey Napa San Diego San Francisco Santa Barbara City limits of Santa Monica El Dorado Pitkin Denver, Adams, Arapahoe, Jefferson Routt San Miguel Effective Date of $258 Rate 1/1 - 5/31 3/1 - 4/30 All year 4/1 - 9/30 10/1 - 11/30 All year All year All year All year 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 12/1 - 12/31 All year 1/1 - 3/31 12/1 - 12/31 1/1 - 3/31 6/1 - 9/30 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 All year

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 IL MA Chicago Boston, Cambridge Martha’s Vineyard Nantucket MD Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City

Eagle

FL

Broward Okaloosa, Walton Monroe Miami-Dade Collier Cook, Lake Suffolk, City of Cambridge Dukes Nantucket

1/1 - 4/30 10/1 - 12/31 6/1 - 7/31 All year 1/1 - 3/31 1/1 - 4/30 All year All year 6/1 - 8/31 6/1 - 9/30 All year

Baltimore City Dorchester, Talbot Worcester

3/1 - 9/30 10/1 - 11/30 6/1 - 8/31 6/1 - 8/31

Page 6

Publication 1542 (October 2009)

Table 2.
State ME NH NY

(Effective October 1, 2009) (Continued)
Per Diem Locality Key City Bar Harbor Conway Floral Park, Garden City, Great Neck Glens Falls Lake Placid Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle County and/or Other Defined Location Hancock Carroll Nassau Warren Essex Bronx, Kings, New York, Queens, Richmond Effective Date of $258 Rate 7/1 - 8/31 7/1 - 8/31 All year 7/1 - 8/31 7/1 - 8/31 All year

Saratoga, Schenectady Westchester City of Hershey Philadelphia Newport Summit

7/1 - 8/31 All year 6/1 - 8/31 All year 5/1 - 9/30 10/1 - 10/31 1/1 - 3/31 All year

PA

Hershey Philadelphia

RI UT VA WA WY
1

Jamestown, Middletown, Newport Park City Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax Seattle Jackson, Pinedale

King Teton, Sublette

All year 7/1 - 8/31
high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2009-47, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.
2

Transition rule. A payor who uses the high-low substantiation method in Table 2 for an employee during the first 9 months of calendar year 2010 must continue to use the high-low substantiation method for the remainder of calendar year 2010 for that employee. For travel on or after October 1, 2010, and before January 1, 2011, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and

Revenue Procedure 2009-47 in Internal Revenue Bulletin 2009-42.

Publication 1542 (October 2009)

Page 7

Table 3.

Maximum Federal Per Diem Rates (Effective October 1, 2008 – September 30, 2009)1
Note: The standard rate of $109 ($70 for lodging and $39 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.) Table 3 lists all per diem rates alphabetically by state abbreviation. Click on a link below to find rates for your state: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 94 110 139 110 84 94 80 98 88 75 93 75 75 86 75 160 96 122 135 157 135 78 106 124 83 106 86 113 M&IE Rate $44 39 39 39 44 49 39 49 54 44 44 44 54 54 54 59 59 59 64 64 64 39 49 49 49 49 39 49 Maximum Per Diem Rate $138 149 178 149 128 143 119 147 142 119 137 119 129 140 129 219 155 181 199 221 199 117 155 173 132 155 125 162

State AL

Key City2 Birmingham Gulf Shores

County and/or Other Defined Location3,4 Jefferson, Shelby Baldwin

Effective Dates All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year All year All year All year All year 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 1/1 - 2/28 3/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year

Huntsville Mobile Montgomery AR Hot Springs Little Rock AZ

Madison, Limestone Mobile Montgomery Garland Pulaski

Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai

Kayenta

Navajo

Phoenix, Scottsdale

Maricopa

Sedona

City limits of Sedona

Sierra Vista Tucson

Cochise Pima

Yuma CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek

Yuma Contra Costa

Bakersfield, Delano Kern (Naval Weapons Center and Ordnance Test Station, China Lake) Barstow, Ontario, Victorville San Bernardino

All year

78

44

122

All year All year All year

97 93 76

59 44 39

156 137 115

Benicia, Dixon, Fairfield, Solano Vacaville, Vallejo Brawley, Calexico, El Centro, Imperial Imperial

Page 8

Publication 1542 (October 2009)

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 81 89 95 128 142 113 142 122 M&IE Rate $49 54 54 64 54 54 54 54 Maximum Per Diem Rate $130 143 149 192 196 167 196 176

State CA

Key City2 Death Valley Eureka, Arcata, McKinleyville Fresno Los Angeles Mammoth Lakes

County and/or Other Defined Location3,4 Inyo Humboldt Fresno Los Angeles, Orange, Ventura; Edwards AFB Mono

Effective Dates All year All year All year All year 1/1 - 1/31 2/1 - 11/30 12/1 - 12/31 All year

Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Modesto Monterey Napa Oakhurst

Marin

Stanislaus Monterey Napa Madera

All year All year All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 8/31 9/1 - 12/31 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 6/30 7/1 - 11/30 12/1 - 12/31 All year All year All year

89 133 146 75 90 75 106 139 97 114 81 86 114 147 137 164 185 164 109 131 109 123 149 194 149 102 212 118 153 118 132 153 83 132 105

49 64 64 39 39 39 59 59 59 59 54 44 59 64 64 64 64 64 54 54 54 54 59 59 59 54 64 64 54 54 54 54 44 59 59

138 197 210 114 129 114 165 198 156 173 135 130 173 211 201 228 249 228 163 185 163 177 208 253 208 156 276 182 207 172 186 207 127 191 164

Oakland Palm Springs

Alameda Riverside

Point Arena, Gualala Redding Sacramento San Diego San Francisco

Mendocino Shasta Sacramento San Diego San Francisco

San Luis Obispo

San Luis Obispo

San Mateo, Foster City, Belmont Santa Barbara

San Mateo Santa Barbara

Santa Cruz Santa Monica Santa Rosa South Lake Tahoe

Santa Cruz City limits of Santa Monica Sonoma El Dorado

Stockton Sunnyvale, Palo Alto, San Jose Tahoe City

San Joaquin Santa Clara Placer

Publication 1542 (October 2009)

Page 9

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $109 94 109 83 100 133 126 223 111 85 223 105 88 83 102 83 188 72 96 77 188 149 104 94 125 94 93 91 76 93 76 157 96 157 212 103 212 211 99 128 155 268 233 225 127 268 122 88 112 95 96 M&IE Rate $59 59 59 49 44 64 64 64 64 64 64 54 44 39 39 39 49 49 49 49 49 49 54 49 49 49 44 49 39 39 39 54 54 54 54 54 54 59 59 59 59 64 64 64 64 64 64 44 49 64 64 Maximum Per Diem Rate $168 153 168 132 144 197 190 287 175 149 287 159 132 122 141 122 237 121 145 126 237 198 158 143 174 143 137 140 115 132 115 211 150 211 266 157 266 270 158 187 214 332 297 289 191 332 186 132 161 159 160

State CA

Key City2 Truckee

County and/or Other Defined Location3,4 Nevada

Effective Dates 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 7/31 8/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 7/31 8/1 - 11/30 12/1 - 12/31 All year All year All year All year All year

Visalia, Lemoore West Sacramento Yosemite National Park CO Aspen

Tulare, Kings Yolo Mariposa Pitkin

Boulder, Broomfield Colorado Springs Cortez

Boulder, Broomfield El Paso Montezuma

Crested Butte, Gunnison Gunnison

Denver, Aurora Douglas County Durango

Denver, Adams, Arapahoe, Jefferson Douglas La Plata

Fort Collins, Loveland Glenwood Springs, Grand Junction Montrose

Larimer Garfield, Mesa Montrose

Silverthorne, Breckenridge Steamboat Springs

Summit

Routt

Telluride

San Miguel

Vail

Eagle

CT

Bridgeport, Danbury

Fairfield

Cromwell, Old Saybrook Middlesex Hartford Lakeville, Salisbury New Haven Hartford Litchfield New Haven

Page 10

Publication 1542 (October 2009)

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $105 75 209 165 233 209 M&IE Rate $64 59 64 64 64 64 Maximum Per Diem Rate $169 134 273 229 297 273

State CT

Key City2 New London, Groton Putnam, Danielson, Storrs, Mansfield

County and/or Other Defined Location3,4 New London Windham, Tolland

Effective Dates All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31

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) (see also Maryland and Virginia) Dover Kent

DE

1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 4/30 5/1 - 11/30 12/1 - 12/31

83 99 83 81 117 81 119 101 88 145 99 145

44 44 44 39 39 39 39 39 39 64 64 64

127 143 127 120 156 120 158 140 127 209 163 209

Lewes

Sussex

Wilmington FL Altamonte Springs Boca Raton, Delray Beach, Jupiter, Palm Beach, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach Bradenton Cocoa Beach Daytona Beach

New Castle Seminole Palm Beach

Manatee Brevard Volusia

1/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 7/31 8/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 11/1 - 12/31 All year

115 85 106 93 117 93 176 118 176 128 88 118 96 118 83 135 176 118 83 93

39 39 44 39 39 39 54 54 54 49 49 49 49 49 44 44 44 44 44 44

154 124 150 132 156 132 230 172 230 177 137 167 145 167 127 179 220 162 127 137

Fort Lauderdale

Broward

Fort Myers Fort Pierce

Lee St. Lucie

Fort Walton Beach, DeFuniak Springs

Okaloosa, Walton

Gainesville

Alachua

Publication 1542 (October 2009)

Page 11

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $105 124 150 105 89 M&IE Rate $39 39 39 39 49 Maximum Per Diem Rate $144 163 189 144 138

State FL

Key City2 Gulf Breeze

County and/or Other Defined Location3,4 Santa Rosa

Effective Dates 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year

Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach Key West

Duval, Nassau; City of Jacksonville

Monroe

1/1 - 1/31 2/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 7/31 8/1 - 12/31 All year All year 1/1 - 2/28 3/1 - 9/30 10/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 9/30 10/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31

202 243 167 202 85 79 87 77 149 121 149 134 221 120 134 91 133 109 85 125 146 85 107 88 115 88 101 143 101 137 76 105 129 93 89 127 104 95 127 95

64 64 64 64 39 39 39 44 59 59 59 64 64 64 64 44 49 49 49 49 49 49 49 44 44 44 49 49 49 39 39 54 49 49 44 54 54 49 49 49

266 307 231 266 124 118 126 121 208 180 208 198 285 184 198 135 182 158 134 174 195 134 156 132 159 132 150 192 150 176 115 159 178 142 133 181 158 144 176 144

Kissimmee Lakeland Leesburg Miami

Osceola Polk Lake Miami-Dade

Naples

Collier

Ocala Orlando Panama City

Marion Orange Bay

Pensacola, Pensacola Beach Punta Gorda

Escambia Charlotte

Sarasota

Sarasota

Sebring St. Augustine Stuart Tallahassee Tampa, St. Petersburg Vero Beach

Highlands St. Johns Martin Leon Pinellas, Hillsborough Indian River

Page 12

Publication 1542 (October 2009)

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 90 141 79 92 77 80 120 146 120 77 M&IE Rate $39 49 39 39 39 44 49 49 49 44 Maximum Per Diem Rate $129 190 118 131 116 124 169 195 169 121

State GA

Key City2 Athens Atlanta Augusta Columbus Conyers

County and/or Other Defined Location3,4 Clarke Fulton, DeKalb, Cobb Richmond Muscogee Rockdale

Effective Dates All year All year All year All year All year All year 1/1 - 2/28 3/1 - 9/30 10/1 - 12/31 All year

Duluth, Norcross, Gwinnett Lawrenceville, Braselton Jekyll Island, Brunswick Glynn

Peachtree City, Jonesboro, Morrow, Newnan Savannah IA Cedar Rapids Des Moines ID Boise Bonner’s Ferry, Sandpoint

Fayette, Clayton, Coweta

Chatham Linn Polk Ada Boundary, Bonner

All year All year All year All year Before 4/01/09 After 3/31/09: 1/1 – 3/31 4/1 – 6/30 7/1 – 8/31 9/1 – 9/30 10/1 – 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 Before 4/01/09 After 3/31/09 All year All year All year

108 80 86 86 70 70 76 104 76 70 75 109 75 70 76 84 86 91

49 39 44 49 39 39 59 59 59 39 59 59 59 39 44 59 39 44

157 119 130 135 109 109 135 163 135 109 134 168 134 109 120 143 125 135

Coeur d’Alene

Kootenai

Driggs, Idaho Falls Sun Valley, Ketchum Twin Falls IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Chicago

Teton, Bonneville, Fremont Blaine Twin Falls Will

Cook, Lake

1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year All year All year

157 209 177 218 157 87 106 111 83

64 64 64 64 64 44 49 59 49

221 273 241 282 221 131 155 170 132

Elgin, Aurora Oakbrook Terrace O’Fallon, Fairview Heights, Collinsville Springfield

Kane; City of Elgin DuPage Bond, Calhoun, Clinton, Jersey, Macoupin, Madison, Monroe, St. Clair Sangamon

Publication 1542 (October 2009)

Page 13

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 96 78 90 93 94 87 82 95 82 107 86 98 117 91 103 94 103 101 96 86 80 140 101 140 90 203 256 203 119 100 142 100 85 118 85 106 186 123 106 119 206 119 91 109 M&IE Rate $44 44 39 44 44 39 39 44 49 44 49 44 44 49 49 49 49 44 49 49 39 59 59 59 59 64 64 64 59 49 49 49 59 59 59 64 64 64 64 64 64 64 39 59 Maximum Per Diem Rate $140 122 129 137 138 126 121 139 131 151 135 142 161 140 152 143 152 145 145 135 119 199 160 199 149 267 320 267 178 149 191 149 144 177 144 170 250 187 170 183 270 183 130 168

State IN

Key City2 Bloomington Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City South Bend Valparaiso, Burlington Beach

County and/or Other Defined Location3,4 Monroe Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte St. Joseph Porter Wyandotte, Johnson Sedgwick Boone Kenton Fayette Jefferson

Effective Dates All year All year All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year

KS

Kansas City, Overland Park Wichita

KY

Boone County Kenton County Lexington Louisville

LA

Baton Rouge Covington, Slidell Lafayette Lake Charles New Orleans

East Baton Rouge Parish St. Tammany Parish Lafayette Consolidated Government Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Essex Suffolk; City of Cambridge

MA

Andover Boston, Cambridge

Burlington, Woburn Falmouth

Middlesex City limits of Falmouth

Hyannis

Barnstable

Martha’s Vineyard

Dukes

Nantucket

Nantucket

Northampton Pittsfield

Hampshire Berkshire

Page 14

Publication 1542 (October 2009)

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 95 123 96 96 209 165 233 209 83 126 157 172 157 106 105 163 140 105 125 89 90 76 90 97 82 181 82 87 143 87 70 83 126 93 70 89 113 89 70 78 70 91 74 74 107 81 M&IE Rate $54 44 44 49 64 64 64 64 44 64 59 59 59 54 54 54 54 54 49 39 39 39 39 39 64 64 64 49 49 49 54 54 54 54 54 44 44 44 49 49 49 44 49 49 49 39 Maximum Per Diem Rate $149 167 140 145 273 229 297 273 127 190 216 231 216 160 159 217 194 159 174 128 129 115 129 136 146 245 146 136 192 136 124 137 180 147 124 133 157 133 119 127 119 135 123 123 156 120

State MA

Key City2

County and/or Other Defined Location3,4

Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31

Plymouth, Taunton, New Plymouth, Bristol Bedford Quincy Springfield Worcester Norfolk Hampden Worcester

MD

Counties of Montgomery and Prince George’s

Aberdeen, Bel Air, Belcamp, Edgewood Annapolis Baltimore

Harford Anne Arundel Baltimore City

All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 1/1 - 4/30 5/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year Before 4/01/09 After 3/31/09 All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year

Baltimore County

Baltimore

Cambridge, St. Michaels Dorchester, Talbot

Columbia Frederick Hagerstown La Plata, Indian Head Lexington Park, Leonardtown, Lusby Ocean City

Howard Frederick Washington Charles St. Mary’s, Calvert Worcester

ME

Bar Harbor

Hancock

Kennebunk, Kittery, Sanford

York

Portland

Cumberland, Sagadahoc

Rockport

Knox

MI

Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix Detroit East Lansing, Lansing

Washtenaw Berrien Charlevoix Wayne Ingham, Eaton

Publication 1542 (October 2009)

Page 15

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 80 84 82 86 70 88 70 93 73 72 88 72 75 71 94 71 97 70 85 70 70 118 70 77 82 103 82 90 M&IE Rate $39 39 44 44 49 49 49 39 44 39 39 39 39 54 54 54 44 39 39 39 44 44 44 39 49 49 49 49 Maximum Per Diem Rate $119 123 126 130 119 137 119 132 117 111 127 111 114 125 148 125 141 109 124 109 114 162 114 116 131 152 131 139

State MI

Key City2 Flint Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island

County and/or Other Defined Location3,4 Genesee Kent Ottawa Kalamazoo, Calhoun Mackinac

Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year

Midland Mount Pleasant Muskegon

Midland Isabella Muskegon

Ontonagon, Baraga, Houghton Petoskey

Ontonagon, Baraga, Houghton Emmet

Pontiac, Auburn Hills South Haven

Oakland Van Buren

Traverse City, Leland

Grand Traverse, Leelanau

Warren MN Duluth

Macomb St. Louis

Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Minneapolis, St. Paul Rochester MO Columbia Kansas City Springfield St. Louis MS Grenada Gulfport, Biloxi

Dakota

Hennepin, Ramsey Olmsted Boone Jackson, Clay, Cass, Platte Greene St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City Grenada Harrison

All year All year All Year All year All year All year All year All year

130 95 79 107 76 111 75 80

64 44 39 49 39 59 44 44

194 139 118 156 115 170 119 124

Page 16

Publication 1542 (October 2009)

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 76 81 91 76 82 107 82 80 77 84 106 84 81 94 81 76 106 76 92 97 95 85 89 80 70 116 70 89 92 93 109 93 89 M&IE Rate $49 44 44 44 49 49 49 44 44 44 44 44 49 49 49 49 49 49 49 49 49 49 44 39 54 54 54 44 54 49 49 49 44 Maximum Per Diem Rate $125 125 135 120 131 156 131 124 121 128 150 128 130 143 130 125 155 125 141 146 144 134 133 119 124 170 124 133 146 142 158 142 133

State MS

Key City2 Hattiesburg Robinsonville Southaven Starkville

County and/or Other Defined Location3,4 Forrest, Lamar Tunica Desoto Oktibbeha Gallatin

Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year

MT

Big Sky, West Yellowstone Butte Helena Missoula, Polson, Kalispell

Silver Bow Lewis and Clark Missoula, Lake, Flathead

NC

Asheville

Buncombe

Atlantic Beach, Morehead City Chapel Hill Charlotte Durham Fayetteville Greensboro Greenville Kill Devil

Carteret

Orange Mecklenburg Durham Cumberland Guilford Pitt Dare

New Bern, Havelock Raleigh Wilmington

Craven Wake New Hanover

Winston-Salem ND NE NH

Forsyth

The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. Omaha Concord Douglas Merrimack All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 99 85 94 85 112 145 112 94 86 99 86 49 44 44 44 49 49 49 44 39 39 39 148 129 138 129 161 194 161 138 125 138 125

Conway

Carroll

Durham Laconia

Strafford Belknap

Publication 1542 (October 2009)

Page 17

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 99 M&IE Rate $49 Maximum Per Diem Rate $148

State NH

Key City2 Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Manchester Portsmouth

County and/or Other Defined Location3,4 Grafton, Sullivan

Effective Dates All year

Hillsborough Rockingham

All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year All year All year All year All year All year All year

98 102 132 102 105 117 105 127 94 125 114 113 133 142 139 106

44 44 44 44 54 54 54 44 44 49 44 39 49 49 44 49

142 146 176 146 159 171 159 171 138 174 158 152 182 191 183 155

NJ

Atlantic City, Cape May, Ocean City Belle Mead Cherry Hill, Moorestown Eatontown, Freehold Edison, Piscataway Flemington Newark Parsippany Princeton, Trenton Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Toms River

Atlantic, Cape May

Somerset Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union

Ocean

1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 12/31 All year

92 116 92 80 82 86 75 110 149 110 126 105 103

39 39 39 49 49 59 59 49 49 49 64 64 64

131 155 131 129 131 145 134 159 198 159 190 169 167

NM

Albuquerque Los Alamos Santa Fe Taos

Bernalillo Los Alamos Santa Fe Taos Washoe

NV

Incline Village, Crystal Bay, Reno, Sparks Las Vegas Stateline, Carson City

Clark Douglas, Carson City

Page 18

Publication 1542 (October 2009)

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $111 87 92 162 M&IE Rate $49 39 54 64 Maximum Per Diem Rate $160 126 146 226

State NY

Key City2 Albany Binghamton, Owego Buffalo Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Glens Falls

County and/or Other Defined Location3,4 Albany Broome, Tioga Erie Nassau

Effective Dates All year All year All year All year

Warren

1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31

98 150 98 102 96 111 150 111 285 259 360

49 49 49 44 49 54 54 54 64 64 64

147 199 147 146 145 165 204 165 349 323 424

Ithaca, Waterloo, Romulus Kingston Lake Placid

Tompkins, Seneca Ulster Essex

Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Niagara Falls

Bronx, Kings, New York, Queens, Richmond

Niagara

1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year

79 97 79 117 110 131

44 44 44 49 54 64

123 141 123 166 164 195

Nyack, Palisades Poughkeepsie

Rockland Dutchess

Riverhead, Suffolk Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Rochester Saratoga Springs, Schenectady Syracuse Monroe Saratoga, Schenectady

All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year All year

101 106 169 106 94 164 97 114 88 90 112

44 44 44 44 44 59 39 44 49 44 54

145 150 213 150 138 223 136 158 137 134 166

Onondaga

Tarrytown, White Plains, Westchester New Rochelle, Yonkers Troy West Point OH Akron Canton Cincinnati Rensselaer Orange Summit Stark Hamilton, Clermont

Publication 1542 (October 2009)

Page 19

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $110 105 84 91 87 82 108 81 82 83 79 87 98 90 124 90 85 100 86 112 86 116 89 132 89 91 102 107 92 78 103 78 99 91 97 159 91 M&IE Rate $54 49 44 49 44 39 39 44 39 49 44 44 44 44 44 44 39 44 49 49 49 49 54 54 54 44 59 44 39 54 54 54 44 44 44 44 44 Maximum Per Diem Rate $164 154 128 140 131 121 147 125 121 132 123 131 142 134 168 134 124 144 135 161 135 165 143 186 143 135 161 151 131 132 157 132 143 135 141 203 135

State OH

Key City2 Cleveland Columbus Dayton, Fairborn Hamilton Mentor Rittman Sandusky, Bellevue Toledo Youngstown

County and/or Other Defined Location3,4 Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson, Klamath Washington Deschutes

Effective Dates All year All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 2/28 3/1 - 5/31 6/1 - 9/30 10/1 - 12/31

OK

Oklahoma City Tulsa

OR

Ashland, Crater Lake Beaverton Bend

Clackamas Eugene, Florence Lincoln City

Clackamas Lane Lincoln

Portland Seaside

Multnomah Clatsop

PA

Allentown, Easton, Bethlehem Bucks County Chester, Radnor, Essington Erie Gettysburg

Lehigh, Northampton Bucks Delaware Erie Adams

Harrisburg Hershey

Dauphin (except City of Hershey) City limits of Hershey

Page 20

Publication 1542 (October 2009)

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 95 122 84 128 155 166 155 114 98 80 88 103 M&IE Rate $49 49 54 59 64 64 64 54 44 39 44 49 Maximum Per Diem Rate $144 171 138 187 219 230 219 168 142 119 132 152

State PA

Key City2 Lancaster Malvern, Frazer, Berwyn, Phoenixville Mechanicsburg Montgomery County Philadelphia

County and/or Other Defined Location3,4 Lancaster Chester Cumberland Montgomery Philadelphia

Effective Dates All year All year All year All year 1/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year All year All year All year

Pittsburgh Reading Scranton State College RI East Greenwich, Warwick, North Kingstown

Allegheny Berks Lackawanna Centre Kent, Washington

Jamestown, Middletown, Newport Newport Providence SC Aiken Charleston Columbia Greenville Hilton Head Providence Aiken Charleston, Berkeley, Dorchester Richland; Lexington (after 3/31/09) Greenville Beaufort

1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year All year All year 1/1 - 3/31 4/1 - 8/31 9/30 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year

120 178 120 145 81 141 92 92 98 144 114 98 70 114 86 70 70 92 70 70 109 70 70 95 70 101 87 83 99 117 86

64 64 64 54 39 54 44 49 54 54 54 54 54 54 54 54 39 39 39 44 44 44 44 44 44 49 44 49 49 54 39

184 242 184 199 120 195 136 141 152 198 168 152 124 168 140 124 109 131 109 114 153 114 114 139 114 150 131 132 148 171 125

Myrtle Beach

Horry

SD

Hot Springs

Fall River, Custer

Rapid City

Pennington

Sturgis, Spearfish

Meade, Butte, Lawrence

TN

Brentwood, Franklin Chattanooga Knoxville Memphis Nashville Oak Ridge

Williamson Hamilton Knox Shelby Davidson Anderson

Publication 1542 (October 2009)

Page 21

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $149 114 107 114 82 86 89 129 115 92 99 121 99 110 81 88 84 108 95 117 84 110 84 85 164 91 86 116 102 209 165 233 209 79 72 79 80 100 89 97 107 89 93 74 81 M&IE Rate $44 54 54 54 49 39 44 59 59 44 49 49 49 59 39 44 44 49 44 54 44 44 44 39 64 64 49 54 54 64 64 64 64 49 49 49 54 44 44 44 44 44 49 54 44 Maximum Per Diem Rate $193 168 161 168 131 125 133 188 174 136 148 170 148 169 120 132 128 157 139 171 128 154 128 124 228 155 135 170 156 273 229 297 273 128 121 128 134 144 133 141 151 133 142 128 125

State TX

Key City2 Arlington, Fort Worth, Grapevine Austin

County and/or Other Defined Location3,4 Tarrant; City limits of Grapevine Travis

Effective Dates All year 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31

Beaumont College Station Corpus Christi Dallas El Paso Galveston

Jefferson Brazos Nueces Dallas; City limits of Dallas El Paso Galveston

Houston Hunt County Laredo McAllen Plano Round Rock San Antonio South Padre Island

Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center Hunt Webb Hidalgo Collin Williamson Bexar Cameron All year All year All year All year All year All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 Washington 1/1 - 3/31 4/1 - 5/31 6/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year

Waco UT Park City Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax Abington

McLennan Summit Utah Salt Lake, Tooele

Blacksburg Charlottesville Chesapeake, Suffolk

Montgomery City of Charlottesville; Albemarle, Greene Cities of Chesapeake, Suffolk

Chesterfield, Henrico Counties Fredericksburg Hampton City, Newport News

Chesterfield, Henrico City of Fredericksburg; Spotsylvania Cities of Hampton City, Newport News

Page 22

Publication 1542 (October 2009)

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 75 97 75 140 78 101 96 123 129 123 96 95 88 151 88 87 121 87 99 90 105 90 94 93 141 121 141 90 82 90 84 94 84 M&IE Rate $54 54 54 59 44 39 59 54 54 54 44 44 54 54 54 49 49 49 44 49 49 49 59 54 64 64 64 54 54 54 59 59 59 Maximum Per Diem Rate $129 151 129 199 122 140 155 177 183 177 140 139 142 205 142 136 170 136 143 139 154 139 153 147 205 185 205 144 136 144 143 153 143

State VA

Key City2 James City and York Counties; Williamsburg Loudon County Lynchburg Manassas Norfolk, Portsmouth Richmond City

County and/or Other Defined Location3,4 James City and York Counties; City of Williamsburg

Effective Dates 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31

Loudon Campbell; City of Lynchburg City of Manassas Cities of Norfolk, Portsmouth City of Richmond

Roanoke Stafford, Prince William Counties Virginia Beach

City limits of Roanoke Stafford, Prince William City of Virginia Beach

Wallops Island

Accomack

Warrenton VT Burlington, St. Albans

Fauquier Chittenden, Franklin

Manchester Montpelier Stowe

Bennington Washington Lamoille

White River Junction

Windsor

WA

Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor, Oak Harbor Bremerton Everett, Lynnwood Ocean Shores

San Juan, Skagit, Island

Kitsap Snohomish Grays Harbor

All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year

83 99 86 109 86 86 92 129 92 158 83 118 120

59 54 44 44 44 49 59 59 59 64 49 59 49

142 153 130 153 130 135 151 188 151 222 132 177 169

Olympia, Tumwater Port Angeles, Port Townsend Seattle Spokane Tacoma Vancouver

Thurston Clallam, Jefferson

King Spokane Pierce Clark, Cowlitz, Skamania

Publication 1542 (October 2009)

Page 23

Table 3.

(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 81 92 75 98 146 98 90 99 79 70 88 70 70 86 70 95 83 80 93 75 110 75 91 85 104 85 113 164 104 113 70 90 70 M&IE Rate $44 44 44 54 54 54 54 44 44 49 49 49 64 64 64 44 44 44 44 44 44 44 44 49 49 49 54 54 54 54 49 49 49 Maximum Per Diem Rate $125 136 119 152 200 152 144 143 123 119 137 119 134 150 134 139 127 124 137 119 154 119 135 134 153 134 167 218 158 167 119 139 119

State WI

Key City2 Appleton Brookfield, Racine Green Bay Lake Geneva

County and/or Other Defined Location3,4 Outagamie Waukesha, Racine Brown Walworth

Effective Dates All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31

Madison Milwaukee Sheboygan Sturgeon Bay

Dane Milwaukee Sheboygan Door

Wisconsin Dells

Columbia

WV

Charleston Morgantown Shepherdstown Wheeling

Kanawha Monongalia Jefferson Ohio Park

WY

Cody

Evanston, Rock Springs Gillette

Uinta, Sweetwater Campbell

Jackson, Pinedale

Teton, Sublette

Sheridan

Sheridan

1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2009, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2009 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2009. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2009, through December 31, 2009. See Transition Rules under How To Use Per Diem Rate Tables for an example.

4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality.

otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.”
3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).”

2Unless

Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.

Page 24

Publication 1542 (October 2009)

Table 4.

Maximum Federal Per Diem Rates (Effective October 1, 2009 – September 30, 2010)1
Note: The standard rate of $116 ($70 for lodging and $46 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.) Table 4 lists all per diem rates alphabetically by state abbreviation. Click on a link below to find rates for your state: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 92 111 137 111 86 100 78 102 88 75 95 75 78 96 78 140 89 120 136 149 136 83 105 127 82 105 84 110 79 M&IE Rate $56 51 51 51 51 51 51 46 61 66 66 66 46 46 46 71 71 71 66 66 66 46 56 56 56 56 46 66 56 Maximum Per Diem Rate $148 162 188 162 137 151 129 148 149 141 161 141 124 142 124 211 160 191 202 215 202 129 161 183 138 161 130 176 135

State AL

Key City2 Birmingham Gulf Shores

County and/or Other Defined Location3,4 Jefferson, Shelby Baldwin

Effective Dates All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year All year All year All year All year 1/1 - 2/28 3/1 - 10/31 11/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 2/28 3/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year

Huntsville Mobile Montgomery AR Hot Springs Little Rock AZ

Madison, Limestone Mobile Montgomery Garland Pulaski

Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai

Kayenta

Navajo

Phoenix, Scottsdale

Maricopa

Sedona

City limits of Sedona

Sierra Vista Tucson

Cochise Pima

Yuma CA Antioch, Brentwood, Concord

Yuma Contra Costa

Bakersfield, Delano Kern (Naval Weapons Center and Ordnance Test Station, China Lake) Barstow, Ontario, Victorville Benicia, Dixon, Fairfield Brawley, Calexico, El Centro San Bernardino Solano Imperial

All year All year All year

93 93 82

56 56 51

149 149 133

Publication 1542 (October 2009)

Page 25

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 84 85 102 85 94 135 143 114 143 120 88 140 115 163 115 74 93 74 100 129 90 111 84 89 109 147 166 192 166 106 126 106 125 149 199 149 99 132 99 209 119 140 119 126 140 87 M&IE Rate $46 61 61 61 61 71 61 61 61 56 51 71 66 66 66 56 56 56 61 71 71 71 66 61 61 71 71 71 71 66 66 66 61 66 66 66 66 66 66 71 61 71 71 71 71 56 Maximum Per Diem Rate $130 146 163 146 155 206 204 175 204 176 139 211 181 229 181 130 149 130 161 200 161 182 150 150 170 218 237 263 237 172 192 172 186 215 265 215 165 198 165 280 180 211 190 197 211 143

State CA

Key City2 Death Valley Eureka, Arcata, McKinleyville Fresno Los Angeles Mammoth Lakes

County and/or Other Defined Location3,4 Inyo Humboldt

Effective Dates All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 1/31 2/1 - 11/30 12/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 11/30 12/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 3/31 4/1 - 6/30 7/1 - 11/30 12/1 - 12/31 All year

Fresno Los Angeles, Orange, Ventura; Edwards AFB Mono

Mill Valley, San Rafael, Novato Modesto Monterey Napa

Marin Stanislaus Monterey Napa

Oakhurst

Madera

Oakland Palm Springs

Alameda Riverside

Point Arena, Gualala Redding Sacramento San Diego San Francisco

Mendocino Shasta Sacramento San Diego San Francisco

San Luis Obispo

San Luis Obispo

San Mateo, Foster City, Belmont Santa Barbara

San Mateo Santa Barbara

Santa Cruz

Santa Cruz

Santa Monica Santa Rosa South Lake Tahoe

City limits of Santa Monica Sonoma El Dorado

Stockton

San Joaquin

Page 26

Publication 1542 (October 2009)

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $132 98 116 97 116 85 99 131 217 105 129 92 217 103 124 103 88 85 108 85 81 74 97 81 158 108 98 133 98 90 98 86 152 100 152 196 108 196 187 101 141 97 187 271 136 113 271 126 87 M&IE Rate $56 61 71 71 71 61 51 71 71 71 71 71 71 61 61 61 66 51 51 51 51 51 51 51 66 61 61 61 61 56 51 56 56 56 56 56 56 56 71 71 71 71 71 71 71 71 71 71 61 Maximum Per Diem Rate $188 159 187 168 187 146 150 202 288 176 200 163 288 164 185 164 154 136 159 136 132 125 148 132 224 169 159 194 159 146 149 142 208 156 208 252 164 252 258 172 212 168 258 342 207 184 342 197 148

State CA

Key City2 Sunnyvale, Palo Alto, San Jose Tahoe City Truckee

County and/or Other Defined Location3,4 Santa Clara Placer Nevada

Effective Dates All year All year 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 All year All year All year 1/1 - 4/30 5/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year All year All year 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 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year

Visalia, Lemoore West Sacramento Yosemite National Park CO Aspen

Tulare, Kings Yolo Mariposa Pitkin

Boulder, Broomfield

Boulder, Broomfield

Colorado Springs Cortez

El Paso Montezuma

Crested Butte, Gunnison Gunnison

Denver, Aurora Douglas County Durango

Denver, Adams, Arapahoe, and Jefferson Douglas La Plata

Fort Collins, Loveland Glenwood Springs, Grand Junction Montrose Silverthorne, Breckenridge Steamboat Springs

Larimer Garfield, Mesa Montrose Summit

Routt

Telluride

San Miguel

Vail

Eagle

CT

Bridgeport, Danbury

Fairfield

Cromwell, Old Saybrook Middlesex

Publication 1542 (October 2009)

Page 27

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $112 97 102 101 77 207 226 170 229 207 M&IE Rate $56 66 61 61 56 71 71 71 71 71 Maximum Per Diem Rate $168 163 163 162 133 278 297 241 300 278

State CT

Key City2 Hartford Lakeville, Salisbury New Haven New London, Groton Putnam, Danielson, Storrs

County and/or Other Defined Location3,4 Hartford Litchfield New Haven New London Windham, Tolland

Effective Dates All year All year All year All year All year 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31

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) (see also Maryland and Virginia) Dover Kent

DE

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 - 4/30 5/1 - 12/31 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 7/31 8/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 1/31 2/1 - 4/30 5/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 11/1 - 12/31 All year

77 96 77 84 123 84 126 93 123 93 105 87 97 87 111 87 168 117 168 114 85 91 108 91 81 133 178 120 81 92

46 46 46 46 46 46 56 61 71 71 56 56 51 51 51 51 71 71 71 56 56 51 51 51 51 51 51 51 51 51

123 142 123 130 169 130 182 154 194 164 161 143 148 138 162 138 239 188 239 170 141 142 159 142 132 184 229 171 132 143

Lewes

Sussex

Wilmington FL Altamonte Springs Boca Raton, Delray Beach, Jupiter Bradenton Cocoa Beach Daytona Beach

New Castle Seminole Palm Beach Manatee Brevard Volusia

Fort Lauderdale

Broward

Fort Myers Fort Pierce

Lee St. Lucie

Fort Walton Beach, DeFuniak Springs

Okaloosa, Walton

Gainesville

Alachua

Page 28

Publication 1542 (October 2009)

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $96 130 96 88 M&IE Rate $51 51 51 51 Maximum Per Diem Rate $147 181 147 139

State FL

Key City2 Gulf Breeze

County and/or Other Defined Location3,4 Santa Rosa

Effective Dates 1/1 - 2/28 3/1 - 8/31 9/1 - 12/31 All year

Jacksonville, Jacksonville Beach, Mayport Naval Station Key West

Duval, Nassau; City of Jacksonville

Monroe

1/1 - 1/31 2/1 - 4/30 5/1 - 11/30 12/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 9/30 10/1 - 12/31 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 1/31 2/1 - 3/31 4/1 - 12/31

188 199 155 188 83 87 81 152 117 128 164 108 115 83 117 108 81 113 127 81 109 85 99 85 117 93 131 85 105 108 85 90 120 101 89 106 89

71 71 71 71 46 46 46 66 66 66 61 61 61 46 56 56 51 51 51 51 46 51 51 51 56 56 46 46 56 51 51 46 51 51 51 51 51

259 270 226 259 129 133 127 218 183 194 225 169 176 129 173 164 132 164 178 132 155 136 150 136 173 149 177 131 161 159 136 136 171 152 140 157 140

Kissimmee Lakeland Leesburg Miami

Osceola Polk Lake Miami-Dade

Naples

Collier

Ocala Orlando Panama City

Marion Orange Bay

Pensacola, Pensacola Beach Punta Gorda

Escambia Charlotte

Sarasota Sebring St. Augustine Stuart Tallahassee Tampa, St. Petersburg Vero Beach

Sarasota Highlands St. Johns Martin Leon Pinellas, Hillsborough Indian River

Publication 1542 (October 2009)

Page 29

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 94 140 82 91 77 81 108 149 108 73 106 87 86 85 77 104 77 72 107 72 76 84 99 84 87 92 158 211 176 205 158 90 100 110 83 M&IE Rate $46 56 51 46 46 51 56 56 56 51 56 51 51 51 61 61 61 61 61 61 46 71 71 71 46 51 71 71 71 71 71 56 61 56 56 Maximum Per Diem Rate $140 196 133 137 123 132 164 205 164 124 162 138 137 136 138 165 138 133 168 133 122 155 170 155 133 143 229 282 247 276 229 146 161 166 139

State GA

Key City2 Athens Atlanta Augusta Columbus Conyers Duluth, Norcross, Lawrenceville Jekyll Island, Brunswick

County and/or Other Defined Location3,4 Clarke Fulton, DeKalb, Cobb Richmond Muscogee Rockdale Gwinnett Glynn

Effective Dates All year All year All year All year All year All year 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 All year All year All year All year All year 1/1 – 6/30 7/1 – 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 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 - 11/30 12/1 - 12/31 All year All year All year All year

Peachtree City, Jonesboro, Morrow Savannah IA Cedar Rapids Des Moines ID Boise Bonner’s Ferry, Sandpoint Coeur d’Alene

Fayette, Clayton, Coweta Chatham Linn Polk Ada Boundary, Bonner, Shoshone

Kootenai

Driggs, Idaho Falls Sun Valley, Ketchum

Teton, Bonneville, Fremont Blaine

Twin Falls IL Bolingbrook, Romeoville, Lemont Chicago

Twin Falls Will Cook, Lake

Elgin, Aurora Oakbrook Terrace O’Fallon, Fairview Heights, Collinsville Springfield

Kane; City of Elgin DuPage Bond, Calhoun, Clinton, Jersey, Macoupin, Madison, Monroe, St. Clair Sangamon

Page 30

Publication 1542 (October 2009)

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 97 83 86 94 94 89 79 96 83 107 91 98 123 94 105 97 105 103 99 89 82 133 104 133 88 168 231 205 240 168 121 98 108 152 98 86 125 86 105 199 119 105 115 130 222 115 M&IE Rate $56 61 56 46 61 51 56 56 51 61 56 51 56 61 61 61 61 56 56 56 61 71 71 71 56 71 71 71 71 71 71 51 51 51 51 56 56 56 71 71 71 71 61 61 61 61 Maximum Per Diem Rate $153 144 142 140 155 140 135 152 134 168 147 149 179 155 166 158 166 159 155 145 143 204 175 204 144 239 302 276 311 239 192 149 159 203 149 142 181 142 176 270 190 176 176 191 283 176

State IN

Key City2 Bloomington Brownsburg, Plainfield Fort Wayne Hammond, Munster, Merrillville Indianapolis, Carmel Lafayette Michigan City South Bend Valparaiso, Burlington Beach

County and/or Other Defined Location3,4 Monroe Hendricks Allen Lake Marion, Hamilton; Fort Benjamin Harrison Tippecanoe La Porte St. Joseph Porter Wyandotte, Johnson Sedgwick Boone Kenton Fayette Jefferson

Effective Dates All year All year All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 All year 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year 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 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 10/1 - 12/31

KS

Kansas City, Overland Park Wichita

KY

Boone County Kenton County Lexington Louisville

LA

Baton Rouge Covington, Slidell Lafayette Lake Charles New Orleans

East Baton Rouge Parish St. Tammany Parish Lafayette Consolidated Government Calcasieu Parish Orleans, Jefferson, Plaquemines, and St. Bernard Parishes Essex Suffolk; City of Cambridge

MA

Andover Boston, Cambridge

Burlington, Woburn Falmouth

Middlesex City limits of Falmouth

Hyannis

Barnstable

Martha’s Vineyard

Dukes

Nantucket

Nantucket

Publication 1542 (October 2009)

Page 31

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 92 105 132 105 94 124 97 96 207 226 170 229 207 83 120 135 161 135 103 102 133 176 144 102 123 92 82 93 102 73 91 199 104 73 84 156 109 84 70 87 132 96 70 91 115 91 70 83 70 M&IE Rate $56 61 61 61 56 51 51 61 71 71 71 71 71 56 61 71 71 71 61 61 61 61 61 61 61 56 56 51 61 71 71 71 71 71 61 61 61 61 56 56 56 56 56 56 56 56 56 56 56 Maximum Per Diem Rate $148 166 193 166 150 175 148 157 278 297 241 300 278 139 181 206 232 206 164 163 194 237 205 163 184 148 138 144 163 144 162 270 175 144 145 217 170 145 126 143 188 152 126 147 171 147 126 139 126

State MA

Key City2 Northampton Pittsfield

County and/or Other Defined Location3,4 Hampshire Berkshire

Effective Dates All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31

Plymouth, Taunton, New Plymouth, Bristol Bedford Quincy Springfield Worcester MD Counties of Montgomery and Prince George’s Norfolk Hampden Worcester

Aberdeen, Bel Air, Belcamp Annapolis Baltimore

Harford Anne Arundel Baltimore City

All year All year 1/1 - 2/28 3/1 - 11/30 12/1 - 12/31 All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year All year All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 3/31 4/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31

Baltimore County

Baltimore

Cambridge, St. Michaels Dorchester, Talbot

Columbia Frederick Hagerstown La Plata, Indian Head Lexington Park, Leonardtown, Lusby Ocean City

Howard Frederick Washington Charles St. Mary’s, Calvert Worcester

ME

Bar Harbor

Hancock

Kennebunk, Kittery, Sanford

York

Portland

Cumberland, Sagadahoc

Rockport

Knox

Page 32

Publication 1542 (October 2009)

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 92 75 71 104 84 82 82 83 89 70 87 70 97 74 74 99 74 75 74 98 74 97 70 86 70 71 114 71 77 84 104 84 89 137 99 82 78 107 78 110 74 M&IE Rate $56 51 61 56 51 51 51 56 51 66 66 66 46 51 46 46 46 46 51 51 51 56 56 56 56 51 51 51 51 56 56 56 56 71 51 51 51 56 56 66 46 Maximum Per Diem Rate $148 126 132 160 135 133 133 139 140 136 153 136 143 125 120 145 120 121 125 149 125 153 126 142 126 122 165 122 128 140 160 140 145 208 150 133 129 163 134 176 120

State MI

Key City2 Ann Arbor Benton Harbor, St. Joseph, Stevensville Charlevoix Detroit East Lansing, Lansing Flint Grand Rapids Holland Kalamazoo, Battle Creek Mackinac Island

County and/or Other Defined Location3,4 Washtenaw Berrien Charlevoix Wayne Ingham, Eaton Genesee Kent Ottawa Kalamazoo, Calhoun Mackinac

Effective Dates All year All year All year All year All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All Year All year All year All year All year All year

Midland Mount Pleasant Muskegon

Midland Isabella Muskegon

Ontonagon, Baraga, Houghton Petoskey

Ontonagon, Baraga, Houghton Emmet

Pontiac, Auburn Hills South Haven

Oakland Van Buren

Traverse City, Leland

Grand Traverse, Leelanau

Warren MN Duluth

Macomb St. Louis

Eagan, Burnsville, Mendota Heights Minneapolis, St. Paul Rochester MO Columbia Jefferson City Kansas City Springfield St. Louis St. Robert

Dakota Hennepin, Ramsey Olmsted Boone Cole Jackson, Clay, Cass, Platte Greene St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City Pulaski

Publication 1542 (October 2009)

Page 33

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 79 79 80 85 91 86 77 102 77 84 81 91 121 91 85 95 85 84 117 84 91 100 97 92 86 97 86 86 70 114 70 97 92 98 92 M&IE Rate $46 56 51 51 46 46 61 61 61 51 56 51 51 51 51 51 51 56 56 56 56 51 51 51 56 56 56 51 61 61 61 46 66 56 56 Maximum Per Diem Rate $125 135 131 136 137 132 138 163 138 135 137 142 172 142 136 146 136 140 173 140 147 151 148 143 142 153 142 137 131 175 131 143 158 154 148

State MS

Key City2 Grenada Gulfport, Biloxi Hattiesburg Robinsonville Southaven Starkville

County and/or Other Defined Location3,4 Grenada Harrison Forrest, Lamar Tunica Desoto Oktibbeha Gallatin

Effective Dates All year All year All year All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year 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 Fayetteville Greensboro

Carteret

Orange Mecklenburg Durham Cumberland Guilford

Greenville Kill Devil

Pitt Dare

New Bern, Havelock Raleigh Wilmington Winston-Salem ND NE NH

Craven Wake New Hanover Forsyth

The standard CONUS rate of $116 ($70 for lodging and $46 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 - 12/31 101 84 99 84 124 115 161 124 61 51 51 51 61 61 61 61 162 135 150 135 185 176 222 185

Conway

Carroll

Page 34

Publication 1542 (October 2009)

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 96 87 102 87 101 93 103 134 103 104 114 104 127 96 121 115 114 130 139 140 107 90 122 90 81 85 88 109 88 77 104 130 104 118 109 100 M&IE Rate $46 51 51 51 56 56 61 61 61 66 66 66 56 61 56 51 61 61 56 61 56 51 51 51 56 51 71 71 71 66 51 51 51 71 71 61 Maximum Per Diem Rate $142 138 153 138 157 149 164 195 164 170 180 170 183 157 177 166 175 191 195 201 163 141 173 141 137 136 159 180 159 143 155 181 155 189 180 161

State NH

Key City2 Durham Laconia

County and/or Other Defined Location3,4 Strafford Belknap

Effective Dates All year 1/1 - 5/31 6/1 - 10/31 11/1 - 12/31 All year 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 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 1/1 - 5/31 6/1 - 12/31 All year

Lebanon, Lincoln, West Lebanon Manchester Portsmouth

Grafton, Sullivan Hillsborough Rockingham

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 Toms River

Atlantic, Cape May

Somerset Camden, Burlington Monmouth Middlesex Hunterdon Bergen, Essex, Hudson, Passaic Morris Mercer Union Ocean

NM

Albuquerque Los Alamos Santa Fe

Bernalillo Los Alamos Santa Fe

Taos NV Incline Village, Reno, Sparks Las Vegas Stateline, Carson City

Taos Washoe

Clark Douglas, Carson City

Publication 1542 (October 2009)

Page 35

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $110 91 99 161 98 150 98 117 103 131 102 160 112 131 209 318 279 340 78 106 78 113 110 130 102 106 168 106 97 164 98 113 91 93 115 M&IE Rate $61 46 56 66 66 66 66 46 66 61 61 61 61 61 71 71 71 71 51 51 51 61 66 71 51 56 56 56 56 71 51 51 51 51 56 Maximum Per Diem Rate $171 137 155 227 164 216 164 163 169 192 163 221 173 192 280 389 350 411 129 157 129 174 176 201 153 162 224 162 153 235 149 164 142 144 171

State NY

Key City2 Albany Binghamton, Owego Buffalo Floral Park, Garden City, Great Neck Glens Falls

County and/or Other Defined Location3,4 Albany Broome, Tioga Erie Nassau Warren

Effective Dates All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 3/31 4/1 - 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 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

Ithaca, Waterloo, Romulus Kingston Lake Placid

Tompkins, Seneca Ulster Essex

Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Niagara Falls

Bronx, Kings, New York, Queens, Richmond

Niagara

Nyack, Palisades Poughkeepsie Riverhead, Ronkonkoma, Melville Rochester Saratoga Springs, Schenectady Syracuse

Rockland Dutchess Suffolk Monroe Saratoga, Schenectady

Onondaga

Tarrytown, White Plains, Westchester New Rochelle Troy West Point OH Akron Canton Cincinnati Rensselaer Orange Summit Stark Hamilton, Clermont

Page 36

Publication 1542 (October 2009)

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $109 101 82 91 92 86 100 81 85 84 81 88 96 93 120 93 91 103 87 110 87 120 92 132 92 92 102 109 85 97 85 82 103 82 103 99 180 99 M&IE Rate $56 56 56 51 46 51 46 51 51 66 61 56 51 61 61 61 61 51 56 56 56 66 51 51 51 51 71 51 46 46 46 51 51 51 51 56 56 56 Maximum Per Diem Rate $165 157 138 142 138 137 146 132 136 150 142 144 147 154 181 154 152 154 143 166 143 186 143 183 143 143 173 160 131 143 131 133 154 133 154 155 236 155

State OH

Key City2 Cleveland Columbus Dayton, Fairborn Hamilton Mentor Rittman Sandusky, Bellevue Toledo Youngstown

County and/or Other Defined Location3,4 Cuyahoga Franklin Greene, Darke, Montgomery Butler, Warren Lake Wayne, Medina Erie, Huron Lucas Mahoning, Trumbull Oklahoma Tulsa, Creek, Osage, Rogers Jackson, Klamath Washington Deschutes

Effective Dates All year All year All year All year All year All year All year All year All year All year All year All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 3/31 4/1 - 10/31 11/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31

OK

Oklahoma City Tulsa

OR

Ashland, Crater Lake Beaverton Bend

Clackamas Eugene, Florence Lincoln City

Clackamas Lane Lincoln

Portland Seaside

Multnomah Clatsop

PA

Allentown, Easton, Bethlehem Bucks County Chester, Radnor, Essington Erie

Lehigh, Northampton Bucks Delaware Erie

Gettysburg

Adams

Harrisburg Hershey

Dauphin (except City of Hershey) City of Hershey

Publication 1542 (October 2009)

Page 37

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 99 126 88 128 153 170 153 119 96 83 92 96 M&IE Rate $56 51 56 66 66 66 66 71 56 56 56 56 Maximum Per Diem Rate $155 177 144 194 219 236 219 190 152 139 148 152

State PA

Key City2 Lancaster

County and/or Other Defined Location3,4 Lancaster

Effective Dates All year All year All year All year 1/1 - 8/31 9/1 - 11/30 12/1 - 12/31 All year All year All year All year All year

Malvern, Frazer, Berwyn Chester Mechanicsburg Montgomery County Philadelphia Cumberland Montgomery Philadelphia

Pittsburgh Reading Scranton State College RI East Greenwich, Warwick, North Kingstown

Allegheny Berks Lackawanna Centre Kent, Washington

Jamestown, Middletown, Newport Newport Providence SC Aiken Charleston Columbia Greenville Hilton Head Providence Aiken Charleston, Berkeley, Dorchester Richland, Lexington Greenville Beaufort

1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year All year All year 1/1 - 3/31 4/1 - 8/31 9/30 - 10/31 11/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 8/31 9/1 - 10/31 11/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 4/30 5/1 - 8/31 9/1 - 12/31 All year All year All year All year All year All year

104 166 104 139 86 142 93 92 93 142 115 93 70 94 132 84 70 70 94 70 70 118 70 70 99 70 102 87 84 100 119 90

71 71 71 71 46 56 51 56 61 61 61 61 51 51 51 51 51 46 46 46 51 51 51 51 51 51 56 56 56 61 66 46

175 237 175 210 132 198 144 148 154 203 176 154 121 145 183 135 121 116 140 116 121 169 121 121 150 121 158 143 140 161 185 136

Myrtle Beach

Horry

SD

Hot Springs

Fall River, Custer

Rapid City

Pennington

Sturgis, Spearfish

Meade, Butte, Lawrence

TN

Brentwood, Franklin Chattanooga Knoxville Memphis Nashville Oak Ridge

Williamson Hamilton Knox Shelby Davidson Anderson

Page 38

Publication 1542 (October 2009)

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $151 115 121 115 93 93 90 122 117 91 108 128 108 118 87 85 89 116 97 117 83 107 83 88 157 96 88 106 207 226 170 229 207 82 98 112 87 103 87 92 78 80 M&IE Rate $56 71 71 71 51 56 51 71 71 51 56 56 56 71 51 56 56 61 51 66 56 56 56 51 71 71 51 61 71 71 71 71 71 46 46 56 56 56 56 51 56 56 Maximum Per Diem Rate $207 186 192 186 144 149 141 193 188 142 164 184 164 189 138 141 145 177 148 183 139 163 139 139 228 167 139 167 278 297 241 300 278 128 144 168 143 159 143 143 134 136

State TX

Key City2 Arlington, Fort Worth, Grapevine Austin

County and/or Other Defined Location3,4 Tarrant, City limits of Grapevine Travis

Effective Dates All year 1/1 - 8/31 9/1 - 10/31 11/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 12/31 All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31

Beaumont College Station Corpus Christi Dallas El Paso Galveston

Jefferson Brazos Nueces Dallas; City limits of Dallas El Paso Galveston

Houston Hunt County Laredo McAllen Plano Round Rock San Antonio South Padre Island

Montgomery, Fort Bend, Harris; L.B. Johnson Space All year Center Hunt Webb Hidalgo Collin Williamson Bexar Cameron All year All year All year All year All year All year 1/1 - 5/31 6/1 - 7/31 8/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 All year All year 1/1 - 2/28 3/1 - 6/30 7/1 - 8/31 9/1 - 10/31 11/1 - 12/31 Washington Montgomery Albemarle, Greene; City of Charlottesville Cities of Chesapeake, Suffolk All year All year All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year All year All year

Waco UT Park City Provo Salt Lake City VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax Abington Blacksburg Charlottesville Chesapeake, Suffolk

McLennan Summit Utah Salt Lake, Tooele

Chesterfield, Henrico Counties Fredericksburg Hampton City, Newport News

Chesterfield, Henrico Spotsylvania; City of Fredericksburg Cities of Hampton City, Newport News

Publication 1542 (October 2009)

Page 39

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 72 94 72 135 83 93 95 125 103 95 89 148 89 87 128 87 101 93 112 93 93 116 101 132 105 132 102 89 102 90 83 100 90 111 90 89 98 142 98 159 85 113 125 M&IE Rate $51 51 51 61 51 46 61 66 51 46 56 56 56 56 56 56 46 66 66 66 71 61 61 71 71 71 56 56 56 61 66 61 51 51 51 61 61 61 61 71 61 61 56 Maximum Per Diem Rate $123 145 123 196 134 139 156 191 154 141 145 204 145 143 184 143 147 159 178 159 164 177 162 203 176 203 158 145 158 151 149 161 141 162 141 150 159 203 159 230 146 174 181

State VA

Key City2 James City and York Counties; Williamsburg Loudon County Lynchburg Manassas Norfolk, Portsmouth Richmond City Roanoke Stafford, Prince William Counties Virginia Beach

County and/or Other Defined Location3,4 James City and York Counties; City of Williamsburg

Effective Dates 1/1 - 3/31 4/1 - 8/31 9/1 - 12/31 All year All year All year All year 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 All year 1/1 - 4/30 5/1 - 10/31 11/1 - 12/31 All year All year All year 1/1 - 3/31 4/1 - 5/31 6/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 12/31 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

Loudon Campbell; City of Lynchburg City of Manassas Cities of Norfolk, Portsmouth City of Richmond City limits of Roanoke Stafford, Prince William City of Virginia Beach

Wallops Island

Accomack

Warrenton VT Burlington, St. Albans

Fauquier Chittenden, Franklin

Manchester Middlebury Montpelier Stowe

Bennington Addison Washington Lamoille

White River Junction

Windsor

WA

Anacortes, Coupeville, Oak Harbor Bremerton Everett, Lynnwood Ocean Shores

San Juan, Skagit, Island Kitsap Snohomish Grays Harbor

Olympia, Tumwater Port Angeles, Port Townsend Seattle Spokane Tacoma Vancouver

Thurston Clallam, Jefferson

King Spokane Pierce Clark, Cowlitz, Skamania

Page 40

Publication 1542 (October 2009)

Table 4.

(Effective October 1, 2009 – September 30, 2010) (Continued)
Per Diem Locality Computing Maximum Rate Maximum Lodging Rate $ 84 95 78 89 132 89 93 104 84 70 89 70 70 89 70 101 85 81 99 82 125 82 85 98 123 98 131 174 109 131 74 93 74 M&IE Rate $46 56 51 51 51 51 56 61 51 56 56 56 61 61 61 51 46 51 46 51 51 51 51 51 51 51 56 56 56 56 56 56 56 Maximum Per Diem Rate $130 151 129 140 183 140 149 165 135 126 145 126 131 150 131 152 131 132 145 133 176 133 136 149 174 149 187 230 165 187 130 149 130

State WI

Key City2 Appleton Brookfield, Racine Green Bay Lake Geneva

County and/or Other Defined Location3,4 Outagamie Waukesha, Racine Brown Walworth

Effective Dates All year All year All year 1/1 - 4/30 5/1 - 9/30 10/1 - 12/31 All year All year All year 1/1 - 6/30 7/1 - 9/30 10/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year All year All year 1/1 - 5/31 6/1 - 9/30 10/1 - 12/31 All year 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 1/1 - 6/30 7/1 - 8/31 9/1 - 11/30 12/1 - 12/31 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31

Madison Milwaukee Sheboygan Sturgeon Bay

Dane Milwaukee Sheboygan Door

Wisconsin Dells

Columbia

WV

Charleston Morgantown Shepherdstown Wheeling

Kanawha Monongalia Jefferson Ohio Park

WY

Cody

Evanston, Rock Springs Gillette

Uinta, Sweetwater Campbell

Jackson, Pinedale

Teton, Sublette

Sheridan

Sheridan

1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2010, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2010 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2010. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2010, through December 31, 2010. See Transition Rules under How To Use Per Diem Rate Tables for an example.

4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality.

otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.”
3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).”

2Unless

Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.

Publication 1542 (October 2009)

Page 41

How To Get Tax Help
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help. Contacting your Taxpayer Advocate. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Here are seven things every taxpayer should know about TAS.

Free tax services. To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free help with your return. Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, call 1-800-829-1040. As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP’s website at www.aarp.org/money/taxaide. For more information on these programs, go to www.irs.gov and enter keyword “VITA” in the upper right-hand corner. Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

• TAS is your voice at the IRS. • Our service is free, confidential, and tailored to meet
your needs.

• You may be eligible for TAS help if you have tried to
resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn’t working as it should. financial difficulty or significant cost, including the cost of professional representation. This includes businesses as well as individuals.

• TAS helps taxpayers whose problems are causing

• TAS employees know the IRS and how to navigate

it. We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. every state, the District of Columbia, and Puerto Rico. You can call your local advocate, whose number is in your phone book, in Pub. 1546, Taxpayer Advocate Service —Your Voice at the IRS, and on our website at www.irs.gov/advocate. You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. as a taxpayer by visiting our online tax toolkit at www.taxtoolkit.irs.gov.

• E-file your return. Find out about commercial tax • Check the status of your 2009 refund. Go to

preparation and e-file services available free to eligible taxpayers. www.irs.gov and click on Where’s My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Download forms, instructions, and publications. Order IRS products online. Research your tax questions online. Search publications online by topic or keyword. Use the online Internal Revenue Code, Regulations, or other official guidance. the last few years.

• TAS has at least one local taxpayer advocate in

• You can learn about your rights and responsibilities • • • • •

Low Income Taxpayer Clinics (LITCs). The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. If an individual’s native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. For more information, see Publication 4134, Low Income Taxpayer Clinic List. This publication is available at www.irs.gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Page 42

• View Internal Revenue Bulletins (IRBs) published in • Figure your withholding allowances using the with• Determine if Form 6251 must be filed by using our
Alternative Minimum Tax (AMT) Assistant. Publication 1542 (October 2009) holding calculator online at www.irs.gov/individuals.

• Sign up to receive local and national tax news by
email.

Walk-in. Many products and services are available on a walk-in basis.

• Get information on starting and operating a small
business.

• Products. You can walk in to many post offices,

Phone. Many services are available by phone.

• Ordering forms, instructions, and publications. Call

1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days. questions at 1-800-829-1040.

libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary —just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

• Services. You can walk in to your local Taxpayer

• Asking tax questions. Call the IRS with your tax • Solving problems. You can get face-to-face help
solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

• TTY/TDD equipment. If you have access to TTY/ • TeleTax topics. Call 1-800-829-4477 to listen to

pre-recorded messages covering various tax topics. 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. prior year refund or amended return refund, call 1-800-829-1954.

• Refund information. To check the status of your

Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received. Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613 DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:

• Other refund information. To check the status of a • • • • •
Current-year forms, instructions, and publications. Prior-year forms, instructions, and publications. Tax Map: an electronic research tool and finding aid. Tax law frequently asked questions. Tax Topics from the IRS telephone response system.

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 (October 2009)

• Internal Revenue Code—Title 26 of the U.S. Code.
Page 43

• • • •

Fill-in, print, and save features for most tax forms. Internal Revenue Bulletins. Toll-free and email technical support. Two releases during the year. – The first release will ship the beginning of January 2010.

– The final release will ship the beginning of March 2010. Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).

Page 44

Publication 1542 (October 2009)


								
To top