Would you like to make this site your homepage? It's fast and easy...
Yes, Please make this my home page!
FEDTAX * IRS
* HOME * PUB_1542
Publication 1542
Per Diem Rates
(Revised: 2/2002)
(For Travel Within the Continental United States)
|
Table 1. |
Localities Eligible for $204 ($42 M&IE) Per Diem Amount Under the High-Low
Substantiation Method (Effective October 1, 2001) |
Per Diem
Locality |
Effective Date of |
State |
Key City |
County and Other Defined
Location |
$204 Rate |
CA |
Napa |
Napa |
4/1 - 11/15 |
|
Palm Springs |
Riverside |
1/1 - 5/31 |
|
San Francisco |
San Francisco |
All year |
|
San Mateo/Redwood City |
San Mateo |
All year |
|
Sunnyvale/Palo Alto/San
Jose |
Santa Clara |
All year |
|
Tahoe City |
Placer |
All year |
CO |
Aspen |
Pitkin |
1/1 - 4/30 |
|
Silverthorne/Keystone |
Summit |
All year |
|
Telluride |
San Miguel |
1/1 - 9/30 12/20 - 12/31 |
|
Vail |
Eagle |
1/1 - 3/31 12/1 - 12/31 |
DC |
Washington, DC (also the
cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax,
and Loudoun, in Virginia; and the counties of Montgomery and Prince George's in Maryland) |
|
All year |
FL |
Key West |
Monroe |
1/1 - 4/30 |
|
Palm Beach (also the cities
of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer
Island, and West Palm Beach) |
Palm Beach |
1/1 - 4/30 |
ID |
Sun Valley |
City limits of Sun Valley |
All year |
IL |
Chicago |
Cook, Lake |
All year |
LA |
New Orleans/St. Bernard |
Orleans, St. Bernard,
Plaquemine, and Jefferson Parishes |
1/1 - 5/31 |
MA |
Boston |
Suffolk |
All year |
|
Cambridge |
Middlesex (except Lowell) |
All year |
|
Martha's Vineyard |
Dukes |
6/1 - 10/15 |
|
Nantucket |
Nantucket |
6/15 - 10/15 |
MD |
Counties of Montgomery and
Prince George's |
|
All year |
|
Ocean City |
Worcester |
6/15 - 10/31 |
ME |
Kennebunk/Kittery/Sanford |
York |
6/15 - 10/31 |
MI |
Mackinac Island |
Mackinac |
All year |
|
Traverse City |
Grand Traverse |
All year |
MT |
Big Sky |
Gallatin (except West
Yellowstone) |
All year |
Table 1. (Continued)
Per Diem
Locality |
Effective Date of |
State |
Key City |
County and Other Defined
Location |
$204 Rate |
NJ |
Atlantic City |
Atlantic |
6/1 - 11/30 |
|
Cape May |
Cape May (except Ocean
City) |
6/1 - 11/30 |
|
Edison |
Middlesex (except
Piscataway) |
All year |
|
Newark |
Bergen, Essex, Hudson, and
Passaic |
All year |
|
Ocean City |
City limits of Ocean City |
6/15 - 9/15 |
|
Piscataway/Belle Mead |
Somerset; city limits of
Piscataway |
All year |
|
Princeton/Trenton |
Mercer |
All year |
NV |
Stateline |
Douglas |
All year |
NY |
The Bronx/Brooklyn/Queens |
The boroughs of the Bronx,
Brooklyn, and Queens |
All year |
|
Manhattan |
The borough of Manhattan |
All year |
|
Nassau County/Great Neck |
Nassau |
All year |
|
Suffolk County |
Suffolk |
All year |
|
White Plains |
City limits of White Plains |
All year |
PA |
Hershey |
City limits of Hershey |
6/1 - 9/15 |
UT |
Ogden/Layton/Davis County |
Weber, Davis |
1/1 - 2/28 |
|
Park City |
Summit |
1/1 - 3/31 12/15 - 12/31 |
|
Provo |
Utah |
1/15 - 2/28 |
|
Salt Lake City |
Salt Lake; Dugway Proving
Ground, Tooele Army Depot |
1/15 - 2/28 |
VA |
Cities of Alexandria,
Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun |
|
All year |
|
Wintergreen |
Nelson |
All year |
Table 2. |
Maximum Federal Per Diem Rates (Effective October 1, 2001) |
|
Note: The standard rate of $85 ($55 for lodging and $30 for M&IE) applies
to all locations within the continental United States (CONUS) not specifically listed
below or encompassed by the boundary definition of a listed point. However, the standard
CONUS rate applies to all locations within CONUS, including those defined below, for
certain relocation allowances. (See parts 302-2, 302-4, and 302-5 of 41 CFR.) |
Per Diem
Locality |
Computing
Maximum Rate |
State |
Key City 1 |
County and/or Other Defined
Location 2, 3 |
Effective Dates |
Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate 4 |
AL |
Birmingham |
Jefferson |
All year |
$ 59.00 |
$38.00 |
$ 97.00 |
|
Decatur |
Morgan |
All year |
$ 69.00 |
$30.00 |
$ 99.00 |
|
Gulf Shores |
Baldwin |
1/1 - 5/14 |
$ 64.00 |
$34.00 |
$ 98.00 |
|
|
|
5/15 - 9/4 |
$101.00 |
$34.00 |
$135.00 |
|
|
|
9/5 - 12/31 |
$ 64.00 |
$34.00 |
$ 98.00 |
|
Huntsville |
Madison |
All year |
$ 70.00 |
$38.00 |
$108.00 |
|
Montgomery |
Montgomery |
All year |
$ 61.00 |
$38.00 |
$ 99.00 |
AR |
Hot Springs |
Garland |
All year |
$ 60.00 |
$30.00 |
$ 90.00 |
|
Little Rock |
Pulaski |
All year |
$ 72.00 |
$34.00 |
$106.00 |
AZ |
Casa Grande |
Pinal |
1/1 - 4/30 |
$ 80.00 |
$34.00 |
$114.00 |
|
|
|
5/1 - 12/31 |
$ 65.00 |
$34.00 |
$ 99.00 |
|
Chinle |
Apache |
1/1 - 4/30 |
$ 55.00 |
$34.00 |
$ 89.00 |
|
|
|
5/1 - 10/31 |
$ 98.00 |
$34.00 |
$132.00 |
|
|
|
11/1 - 12/31 |
$ 55.00 |
$34.00 |
$ 89.00 |
|
Flagstaff |
All points in Coconino County not covered |
1/1 - 4/30 |
$ 55.00 |
$34.00 |
$ 89.00 |
|
|
under Grand Canyon per diem area |
5/1 - 10/31 |
$ 67.00 |
$34.00 |
$101.00 |
|
|
|
11/1 - 12/31 |
$ 55.00 |
$34.00 |
$ 89.00 |
|
Grand Canyon |
All points in the Grand Canyon National |
1/1 - 4/30 |
$ 94.00 |
$42.00 |
$136.00 |
|
|
Park and Kaibab National Forest within |
5/1 - 10/21 |
$106.00 |
$42.00 |
$148.00 |
|
|
Coconino County |
10/22 - 12/31 |
$ 94.00 |
$42.00 |
$136.00 |
|
Kayenta |
Navajo |
1/1 - 4/14 |
$ 65.00 |
$30.00 |
$ 95.00 |
|
|
|
4/15 - 10/15 |
$ 98.00 |
$30.00 |
$128.00 |
|
|
|
10/16 - 12/31 |
$ 65.00 |
$30.00 |
$ 95.00 |
|
Phoenix/Scottsdale |
Maricopa |
1/1 - 4/15 |
$107.00 |
$42.00 |
$149.00 |
|
|
|
4/16 - 5/31 |
$ 79.00 |
$42.00 |
$121.00 |
|
|
|
6/1 - 8/31 |
$ 59.00 |
$42.00 |
$101.00 |
|
|
|
9/1 - 12/31 |
$ 90.00 |
$42.00 |
$132.00 |
|
Tucson |
Pima County; Davis-Monthan AFB |
1/1 - 4/15 |
$ 85.00 |
$38.00 |
$123.00 |
|
|
|
4/16 - 12/31 |
$ 58.00 |
$38.00 |
$ 96.00 |
|
Yuma |
Yuma |
All year |
$ 68.00 |
$34.00 |
$102.00 |
CA |
Clearlake |
Lake |
1/1 - 5/4 |
$ 69.00 |
$30.00 |
$ 99.00 |
|
|
|
5/5 - 9/30 |
$ 85.00 |
$30.00 |
$115.00 |
|
|
|
10/1 - 12/31 |
$ 69.00 |
$30.00 |
$ 99.00 |
|
Contra Costa County |
Contra Costa |
All year |
$108.00 |
$42.00 |
$150.00 |
|
Death Valley |
Inyo |
All year |
$ 60.00 |
$46.00 |
$106.00 |
|
Kern County |
Kern County |
All year |
$ 68.00 |
$38.00 |
$106.00 |
|
Los Angeles |
Los Angeles; Orange and
Ventura Counties; Edwards AFB; Naval Weapons Center and Ordnance Test Station, China Lake
(see Santa Monica) |
All year |
$ 99.00 |
$46.00 |
$145.00 |
|
Mammoth Lakes |
Mono |
All year |
$ 70.00 |
$46.00 |
$116.00 |
|
Marin County |
Marin |
All year |
$108.00 |
$42.00 |
$150.00 |
CA |
Merced |
Merced |
All year |
$ 62.00 |
$30.00 |
$ 92.00 |
|
Modesto |
Stanislaus |
All year |
$ 60.00 |
$34.00 |
$ 94.00 |
|
Monterey |
Monterey |
1/1 - 4/30 |
$ 75.00 |
$42.00 |
$117.00 |
|
|
|
5/1 - 10/31 |
$ 94.00 |
$42.00 |
$136.00 |
|
|
|
11/1 - 12/31 |
$ 75.00 |
$42.00 |
$117.00 |
|
Napa |
Napa |
1/1 - 3/31 |
$110.00 |
$42.00 |
$152.00 |
|
|
|
4/1 - 11/15 |
$125.00 |
$42.00 |
$167.00 |
|
|
|
11/16 - 12/31 |
$110.00 |
$42.00 |
$152.00 |
|
Oakhurst |
Madera |
1/1 - 4/30 |
$ 55.00 |
$38.00 |
$ 93.00 |
|
|
|
5/1 - 9/30 |
$ 79.00 |
$38.00 |
$117.00 |
|
|
|
10/1 - 12/31 |
$ 55.00 |
$38.00 |
$ 93.00 |
|
Oakland |
Alameda |
All year |
$118.00 |
$38.00 |
$156.00 |
|
Ontario/Barstow/Victorville |
San Bernardino |
All year |
$ 84.00 |
$38.00 |
$122.00 |
|
Palm Springs |
Riverside |
1/1 - 5/31 |
$129.00 |
$42.00 |
$171.00 |
|
|
|
6/1 - 12/31 |
$ 84.00 |
$42.00 |
$126.00 |
|
Point Arena/Gualala |
Mendocino |
All year |
$109.00 |
$38.00 |
$147.00 |
|
Sacramento |
Sacramento |
All year |
$ 79.00 |
$42.00 |
$121.00 |
|
San Diego |
San Diego |
All year |
$ 99.00 |
$46.00 |
$145.00 |
|
San Francisco |
San Francisco |
All year |
$159.00 |
$46.00 |
$205.00 |
|
San Luis Obispo |
San Luis Obispo |
All year |
$ 79.00 |
$38.00 |
$117.00 |
|
San Mateo/Redwood City |
San Mateo |
All year |
$134.00 |
$42.00 |
$176.00 |
|
Santa Barbara |
Santa Barbara |
All year |
$114.00 |
$38.00 |
$152.00 |
|
Santa Cruz |
Santa Cruz |
All year |
$108.00 |
$42.00 |
$150.00 |
|
Santa Monica |
City limits of Santa Monica (see Los Angeles) |
1/1 - 5/31 |
$109.00 |
$38.00 |
$147.00 |
|
|
|
6/1 - 9/30 |
$125.00 |
$38.00 |
$163.00 |
|
|
|
10/1 - 12/31 |
$109.00 |
$38.00 |
$147.00 |
|
Santa Rosa |
Sonoma |
All year |
$ 89.00 |
$42.00 |
$131.00 |
|
Solano County |
Solano; Travis AFB |
All year |
$ 79.00 |
$42.00 |
$121.00 |
|
South Lake Tahoe |
El Dorado (see also Stateline, NV) |
1/1 - 5/31 |
$ 84.00 |
$42.00 |
$126.00 |
|
|
|
6/1 - 8/31 |
$ 97.00 |
$42.00 |
$139.00 |
|
|
|
9/1 - 12/31 |
$ 84.00 |
$42.00 |
$126.00 |
|
Sunnyvale/Palo Alto/San
Jose |
Santa Clara |
All year |
$150.00 |
$46.00 |
$196.00 |
|
Tahoe City |
Placer |
All year |
$145.00 |
$42.00 |
$187.00 |
|
Truckee |
Nevada |
1/1 - 6/14 |
$ 63.00 |
$42.00 |
$105.00 |
|
|
|
6/15 - 9/30 |
$ 81.00 |
$42.00 |
$123.00 |
|
|
|
10/1 - 12/31 |
$ 63.00 |
$42.00 |
$105.00 |
|
Visalia |
Tulare |
All year |
$ 69.00 |
$38.00 |
$107.00 |
|
West Sacramento |
Yolo |
All year |
$ 69.00 |
$30.00 |
$ 99.00 |
|
Yosemite National Park |
Mariposa |
1/1 - 4/30 |
$ 82.00 |
$46.00 |
$128.00 |
|
|
|
5/1 - 9/30 |
$114.00 |
$46.00 |
$160.00 |
|
|
|
10/1 - 12/31 |
$ 82.00 |
$46.00 |
$128.00 |
CO |
Aspen |
Pitkin |
1/1 - 4/30 |
$145.00 |
$46.00 |
$191.00 |
|
|
|
5/1 - 12/31 |
$ 89.00 |
$46.00 |
$135.00 |
|
Boulder |
Boulder |
All year |
$ 93.00 |
$42.00 |
$135.00 |
Per Diem
Locality |
Computing
Maximum Rate |
State |
Key City 1 |
County and/or Other Defined
Location 2, 3 |
Effective Dates |
Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate 4 |
CO |
Colorado Springs |
El Paso |
1/1 - 5/14 |
$ 59.00 |
$38.00 |
$ 97.00 |
|
|
|
5/15 - 9/15 |
$ 73.00 |
$38.00 |
$111.00 |
|
|
|
9/16 - 12/31 |
$ 59.00 |
$38.00 |
$ 97.00 |
|
Cortez |
Montezuma |
All year |
$ 69.00 |
$34.00 |
$103.00 |
|
Crested Butte |
City limits of Crested Butte (see Gunnison |
1/1 - 4/15 |
$ 97.00 |
$42.00 |
$139.00 |
|
|
County) |
4/16 - 6/15 |
$ 58.00 |
$42.00 |
$100.00 |
|
|
|
6/16 - 11/14 |
$ 71.00 |
$42.00 |
$113.00 |
|
|
|
11/15 - 12/31 |
$ 97.00 |
$42.00 |
$139.00 |
|
Denver |
Denver, Adams, and Arapahoe
Counties, that portion of Westminster located in Jefferson County, and Lone Tree in
Douglas County |
All year |
$112.00 |
$42.00 |
$154.00 |
|
Durango |
La Plata |
1/1 - 5/14 |
$ 70.00 |
$38.00 |
$108.00 |
|
|
|
5/15 - 9/30 |
$ 99.00 |
$38.00 |
$137.00 |
|
|
|
10/1 - 12/31 |
$ 70.00 |
$38.00 |
$108.00 |
|
Fort Collins |
Larimer (except Loveland) |
All year |
$ 76.00 |
$34.00 |
$110.00 |
|
Glenwood Springs |
Garfield |
1/1 - 5/14 |
$ 55.00 |
$30.00 |
$ 85.00 |
|
|
|
5/15 - 10/15 |
$ 95.00 |
$30.00 |
$125.00 |
|
|
|
10/16 - 12/31 |
$ 55.00 |
$30.00 |
$ 85.00 |
|
Gunnison |
Gunnison (except Crested Butte) |
1/1 - 5/14 |
$ 55.00 |
$34.00 |
$ 89.00 |
|
|
|
5/15 - 9/30 |
$ 70.00 |
$34.00 |
$104.00 |
|
|
|
10/1 - 12/31 |
$ 55.00 |
$34.00 |
$ 89.00 |
|
Jefferson County |
Jefferson |
All year |
$ 94.00 |
$34.00 |
$128.00 |
|
Loveland |
City limits of Loveland
(see Larimer County) |
All year |
$ 69.00 |
$30.00 |
$ 99.00 |
|
Montrose |
Montrose |
All year |
$ 69.00 |
$34.00 |
$103.00 |
|
Pueblo |
Pueblo |
1/1 - 5/31 |
$ 58.00 |
$34.00 |
$ 92.00 |
|
|
|
6/1 - 9/30 |
$ 72.00 |
$34.00 |
$106.00 |
|
|
|
10/1 - 12/31 |
$ 58.00 |
$34.00 |
$ 92.00 |
|
Silverthorne/Keystone |
Summit |
All year |
$170.00 |
$38.00 |
$208.00 |
|
Steamboat Springs |
Routt |
All year |
$ 59.00 |
$38.00 |
$ 97.00 |
|
Telluride |
San Miguel |
1/1 - 9/30 |
$147.00 |
$46.00 |
$193.00 |
|
|
|
10/1 - 12/19 |
$ 85.00 |
$46.00 |
$131.00 |
|
|
|
12/20 - 12/31 |
$147.00 |
$46.00 |
$193.00 |
|
Trinidad |
Las Animas |
All year |
$ 62.00 |
$30.00 |
$ 92.00 |
|
Vail |
Eagle |
1/1 - 3/31 |
$200.00 |
$46.00 |
$246.00 |
|
|
|
4/1 - 11/30 |
$105.00 |
$46.00 |
$151.00 |
|
|
|
12/1 - 12/31 |
$200.00 |
$46.00 |
$246.00 |
CT |
Bridgeport/Danbury |
Fairfield |
All year |
$109.00 |
$38.00 |
$147.00 |
|
Hartford |
Hartford |
All year |
$120.00 |
$42.00 |
$162.00 |
|
Lakeville/Salisbury |
Litchfield |
All year |
$ 95.00 |
$38.00 |
$133.00 |
|
Middlesex County |
Middlesex |
All year |
$ 78.00 |
$30.00 |
$108.00 |
|
New Haven |
New Haven |
All year |
$ 87.00 |
$38.00 |
$125.00 |
|
New London/Groton |
New London |
1/1 - 4/30 |
$ 79.00 |
$34.00 |
$113.00 |
|
|
|
5/1 - 10/31 |
$107.00 |
$34.00 |
$141.00 |
|
|
|
11/1 - 12/31 |
$ 79.00 |
$34.00 |
$113.00 |
|
Putnam/Danielson |
Windham |
All year |
$ 56.00 |
$30.00 |
$ 86.00 |