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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 |
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