FEDTAX * IRS * HOME * PUB_1542

Publication 1542
Per Diem Rates
(Revised: 2/2002)

(For Travel Within the Continental United States)


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
DC Washington, DC (also the cities of Alexandria, Falls Before 2/15/02 $119.00 $46.00 $165.00
Church, and Fairfax, and the counties of Arlington, Loudoun, and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (see also Maryland and Virginia) After 2/14/02 $150.00 $46.00 $196.00
DE Dover Kent 1/1 - 5/24 $ 64.00 $34.00 $ 98.00
5/25 - 9/4 $ 75.00 $34.00 $109.00
9/5 - 12/31 $ 64.00 $34.00 $ 98.00
Lewes Sussex All year $120.00 $42.00 $162.00
Wilmington New Castle 1/1 - 3/31 $ 99.00 $34.00 $133.00
4/1 - 9/30 $109.00 $34.00 $143.00
10/1 - 12/31 $ 99.00 $34.00 $133.00
FL Altamonte Springs Seminole All year $ 71.00 $38.00 $109.00
Bradenton Manatee 1/1 - 4/30 $ 65.00 $30.00 $ 95.00
5/1 - 12/31 $ 55.00 $30.00 $ 85.00
Cocoa Beach Brevard All year $105.00 $34.00 $139.00
Daytona Beach Volusia 1/1 - 1/31 $ 69.00 $38.00 $107.00
2/1 - 8/31 $ 90.00 $38.00 $128.00
9/1 - 12/31 $ 69.00 $38.00 $107.00
Fort Lauderdale Broward 1/1 - 4/30 $100.00 $42.00 $142.00
5/1 - 12/14 $ 69.00 $42.00 $111.00
12/15 - 12/31 $100.00 $42.00 $142.00
Fort Myers Lee 1/1 - 1/14 $ 55.00 $42.00 $ 97.00
1/15 - 4/15 $ 70.00 $42.00 $112.00
4/16 - 12/31 $ 55.00 $42.00 $ 97.00
Fort Pierce St. Lucie 1/1 - 4/30 $ 70.00 $46.00 $116.00
5/1 - 12/14 $ 55.00 $46.00 $101.00
12/15 - 12/31 $ 70.00 $46.00 $116.00
Fort Walton Beach Okaloosa 1/1 - 4/30 $ 80.00 $38.00 $118.00
5/1 - 10/31 $110.00 $38.00 $148.00
11/1 - 12/31 $ 80.00 $38.00 $118.00
Gainesville Alachua All year $ 61.00 $34.00 $ 95.00
Gulf Breeze Santa Rosa 1/1 - 4/30 $ 59.00 $38.00 $ 97.00
5/1 - 9/30 $115.00 $38.00 $153.00
10/1 - 12/31 $ 59.00 $38.00 $ 97.00
Jacksonville/Mayport Duval; Mayport Naval Station All year $ 65.00 $34.00 $ 99.00
Key West Monroe 1/1 - 4/30 $180.00 $46.00 $226.00
5/1 - 12/31 $109.00 $46.00 $155.00
Kissimmee Osceola 1/1 - 1/31 $ 64.00 $34.00 $ 98.00
2/1 - 4/30 $ 77.00 $34.00 $111.00
5/1 - 12/31 $ 64.00 $34.00 $ 98.00
Lakeland Polk All year $ 71.00 $34.00 $105.00
Leesburg Lake 1/1 - 4/15 $ 68.00 $30.00 $ 98.00
4/16 - 10/31 $ 55.00 $30.00 $ 85.00
11/1 - 12/31 $ 68.00 $30.00 $ 98.00
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
FL Miami Dade 1/1 - 4/15 $ 89.00 $42.00 $131.00
4/16 - 12/31 $ 75.00 $42.00 $117.00
Naples Collier 1/1 - 4/15 $109.00 $38.00 $147.00
4/16 - 12/15 $ 69.00 $38.00 $107.00
12/16 - 12/31 $109.00 $38.00 $147.00
Ocala Marion All year $ 59.00 $30.00 $ 89.00
Orlando Orange All year $ 95.00 $42.00 $137.00
Palm Beach Palm Beach 1/1 - 4/30 $129.00 $46.00 $175.00
(also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) 5/1 - 12/31 $ 70.00 $46.00 $116.00
Panama City Bay All year $ 74.00 $38.00 $112.00
Pensacola Escambia All year $ 60.00 $30.00 $ 90.00
Punta Gorda Charlotte 1/1 - 4/15 $ 75.00 $38.00 $113.00
4/16 - 12/14 $ 55.00 $38.00 $ 93.00
12/15 - 12/31 $ 75.00 $38.00 $113.00
Sarasota Sarasota 1/1 - 4/30 $ 80.00 $38.00 $118.00
5/1 - 12/31 $ 70.00 $38.00 $108.00
Sebring Highlands All year $ 64.00 $30.00 $ 94.00
St. Augustine St. Johns All year $ 65.00 $38.00 $103.00
Stuart Martin All year $ 57.00 $38.00 $ 95.00
Tallahassee Leon All year $ 65.00 $34.00 $ 99.00
Tampa/St. Petersburg Pinellas, Hillsborough 1/1 - 4/30 $105.00 $38.00 $143.00
5/1 - 12/31 $ 89.00 $38.00 $127.00
Vero Beach Indian River 1/1 - 4/15 $ 99.00 $38.00 $137.00
4/16 - 12/14 $ 59.00 $38.00 $ 97.00
12/15 - 12/31 $ 99.00 $38.00 $137.00
GA Albany Dougherty All year $ 57.00 $34.00 $ 91.00
Athens Clarke All year $ 69.00 $34.00 $103.00
Atlanta Fulton, Gwinnett All year $ 93.00 $38.00 $131.00
Clayton County Clayton All year $ 64.00 $30.00 $ 94.00
Cobb County Cobb All year $ 78.00 $34.00 $112.00
Columbus Muscogee All year $ 63.00 $34.00 $ 97.00
Conyers Rockdale All year $ 69.00 $34.00 $103.00
DeKalb County DeKalb All year $ 78.00 $34.00 $112.00
Savannah Chatham All year $ 71.00 $38.00 $109.00
IA Cedar Rapids Linn All year $ 60.00 $34.00 $ 94.00
Des Moines Polk All year $ 67.00 $34.00 $101.00
ID Boise Ada All year $ 61.00 $38.00 $ 99.00
Coeur d'Alene Kootenai All year $ 56.00 $34.00 $ 90.00
Ketchum Blaine (except Sun Valley) 1/1 - 4/30 $ 74.00 $42.00 $116.00
5/1 - 11/30 $ 84.00 $42.00 $126.00
12/1 - 12/31 $ 74.00 $42.00 $116.00
ID McCall Valley All year $ 62.00 $38.00 $100.00
Sun Valley City limits of Sun Valley (see Blaine County) All year $149.00 $42.00 $191.00
IL Aurora Kane (except Elgin) All year $ 66.00 $30.00 $ 96.00
Chicago Cook, Lake All year $155.00 $46.00 $201.00
Du Page County Du Page All year $ 89.00 $38.00 $127.00
Elgin City limits of Elgin (see Kane County) All year $ 60.00 $30.00 $ 90.00
Rockford Winnebago All year $ 60.00 $30.00 $ 90.00
IN Carmel Hamilton All year $ 65.00 $38.00 $103.00
Fort Wayne Allen All year $ 58.00 $30.00 $ 88.00
Indianapolis Marion County; Ft. Benjamin Harrison All year $ 70.00 $42.00 $112.00
Lafayette Tippecanoe All year $ 59.00 $30.00 $ 89.00
Michigan City La Porte All year $ 65.00 $34.00 $ 99.00
Nashville Brown 1/1 - 3/31 $ 59.00 $38.00 $ 97.00
4/1 - 11/15 $ 75.00 $38.00 $113.00
11/16 - 12/31 $ 59.00 $38.00 $ 97.00
South Bend St. Joseph All year $ 61.00 $34.00 $ 95.00
Valparaiso/Burlington Beach Porter All year $ 89.00 $34.00 $123.00
KS Kansas City/Overland Park Wyandotte, Johnson All year $ 85.00 $38.00 $123.00
Wichita Sedgwick All year $ 59.00 $38.00 $ 97.00
KY Covington Kenton All year $ 80.00 $38.00 $118.00
Lexington Fayette All year $ 65.00 $30.00 $ 95.00
Louisville Jefferson All year $ 69.00 $38.00 $107.00
LA Baton Rouge East Baton Rouge Parish All year $ 78.00 $38.00 $116.00
Gonzales Ascension Parish All year $ 59.00 $34.00 $ 93.00
Lake Charles Calcasieu Parish All year $ 70.00 $34.00 $104.00
New Orleans/St. Bernard Orleans, St. Bernard, Plaquemine, and 1/1 - 5/31 $139.00 $42.00 $181.00
Jefferson Parishes 6/1 - 12/31 $ 89.00 $42.00 $131.00
Shreveport/Bossier City Caddo Parish All year $ 60.00 $38.00 $ 98.00
Slidell St. Tammany Parish All year $ 65.00 $30.00 $ 95.00
St. Francisville West Feliciana Parish All year $ 75.00 $38.00 $113.00
MA Andover Essex All year $109.00 $38.00 $147.00
Boston Suffolk All year $159.00 $46.00 $205.00
Cambridge Middlesex (except Lowell) All year $159.00 $46.00 $205.00
Falmouth City limits of Falmouth 1/1 - 5/31 $ 70.00 $38.00 $108.00
6/1 - 9/30 $105.00 $38.00 $143.00
10/1 - 12/31 $ 70.00 $38.00 $108.00
Hyannis Barnstable All year $ 94.00 $38.00 $132.00
Lowell City limits of Lowell (except Cambridge) (see Middlesex County) All year $ 99.00 $34.00 $133.00
Martha's Vineyard Dukes 1/1 - 5/31 $ 85.00 $46.00 $131.00
6/1 - 10/15 $150.00 $46.00 $196.00
10/16 - 12/31 $ 85.00 $46.00 $131.00
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
MA Nantucket Nantucket 1/1 - 6/14 $ 75.00 $46.00 $121.00
6/15 - 10/15 $150.00 $46.00 $196.00
10/16 - 12/31 $ 75.00 $46.00 $121.00
New Bedford City limits of New Bedford (see Bristol County) 1/1 - 5/14 $ 65.00 $34.00 $ 99.00
5/15 - 10/15 $ 75.00 $34.00 $109.00
10/16 - 12/31 $ 65.00 $34.00 $ 99.00
Northampton Hampshire All year $ 72.00 $34.00 $106.00
Pittsfield Berkshire All year $ 65.00 $38.00 $103.00
Plymouth Plymouth 1/1 - 6/14 $ 99.00 $34.00 $133.00
6/15 - 10/15 $119.00 $34.00 $153.00
10/16 - 12/31 $ 99.00 $34.00 $133.00
Quincy Norfolk All year $ 74.00 $38.00 $112.00
Springfield Hampden All year $ 99.00 $34.00 $133.00
Taunton Bristol (except New Bedford) All year $ 74.00 $30.00 $104.00
Worcester Worcester All year $ 79.00 $34.00 $113.00
MD Counties of Montgomery and Prince George's Before 2/15/02 $119.00 $46.00 $165.00
After 2/14/02 $150.00 $46.00 $196.00
Annapolis Anne Arundel All year $ 90.00 $42.00 $132.00
Baltimore Baltimore All year $110.00 $42.00 $152.00
Columbia Howard All year $110.00 $42.00 $152.00
Frederick Frederick All year $ 65.00 $30.00 $ 95.00
Grasonville Queen Annes All year $ 75.00 $38.00 $113.00
Harford County Harford County All year $104.00 $38.00 $142.00
Lexington Park/Leonardtown/Lusby St. Marys, Calvert All year $ 66.00 $34.00 $100.00
Ocean City Worcester 1/1 - 6/14 $ 59.00 $46.00 $105.00
6/15 - 10/31 $144.00 $46.00 $190.00
11/1 - 12/31 $ 59.00 $46.00 $105.00
St. Michaels Talbot All year $100.00 $42.00 $142.00
ME Bar Harbor Hancock 1/1 - 6/14 $ 89.00 $38.00 $127.00
6/15 - 10/15 $110.00 $38.00 $148.00
10/16 - 12/31 $ 89.00 $38.00 $127.00
Bath Sagadahoc 1/1 - 4/30 $ 55.00 $34.00 $ 89.00
5/1 - 10/31 $ 61.00 $34.00 $ 95.00
11/1 - 12/31 $ 55.00 $34.00 $ 89.00
Kennebunk/Kittery/ York 1/1 - 6/14 $ 69.00 $38.00 $107.00
Sanford 6/15 - 10/31 $129.00 $38.00 $167.00
11/1 - 12/31 $ 69.00 $38.00 $107.00
Portland Cumberland 1/1 - 6/30 $ 79.00 $38.00 $117.00
7/1 - 10/31 $119.00 $38.00 $157.00
11/1 - 12/31 $ 79.00 $38.00 $117.00
Rockport Knox 1/1 - 6/30 $ 55.00 $42.00 $ 97.00
7/1 - 8/26 $ 87.00 $42.00 $129.00
8/27 - 12/31 $ 55.00 $42.00 $ 97.00

NEXT PAGE>