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FEDTAX * IRS * HOME * PUB_1542
Publication 1542
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| 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 |
| ME | Wiscasset | Lincoln | 1/1 - 6/30 | $ 72.00 | $38.00 | $110.00 |
| 7/1 - 10/31 | $ 99.00 | $38.00 | $137.00 | |||
| 11/1 - 12/31 | $ 72.00 | $38.00 | $110.00 | |||
| MI | Ann Arbor | Washtenaw | All year | $ 75.00 | $38.00 | $113.00 |
| Berrien County | Berrien | All year | $ 59.00 | $30.00 | $ 89.00 | |
| Charlevoix | Charlevoix | 1/1 - 5/31 | $ 59.00 | $38.00 | $ 97.00 | |
| 6/1 - 8/31 | $105.00 | $38.00 | $143.00 | |||
| 9/1 - 12/31 | $ 59.00 | $38.00 | $ 97.00 | |||
| Detroit | Wayne | All year | $109.00 | $46.00 | $155.00 | |
| East Lansing/Lansing | Ingham | All year | $ 65.00 | $38.00 | $103.00 | |
| Frankenmuth | Saginaw | All year | $ 69.00 | $34.00 | $103.00 | |
| Frankfort | Benzie | All year | $ 62.00 | $34.00 | $ 96.00 | |
| Gaylord | Otsego | All year | $ 65.00 | $38.00 | $103.00 | |
| Grand Rapids | Kent | All year | $ 62.00 | $34.00 | $ 96.00 | |
| Holland | Ottawa | All year | $ 60.00 | $34.00 | $ 94.00 | |
| Leland | Leelanau | All year | $ 75.00 | $34.00 | $109.00 | |
| Mackinac Island | Mackinac | All year | $165.00 | $46.00 | $211.00 | |
| Midland | Midland | All year | $ 72.00 | $34.00 | $106.00 | |
| Mt. Pleasant | Isabella | All year | $ 65.00 | $34.00 | $ 99.00 | |
| Muskegon | Muskegon | 1/1 - 4/30 | $ 59.00 | $30.00 | $ 89.00 | |
| 5/1 - 8/31 | $ 79.00 | $30.00 | $109.00 | |||
| 9/1 - 12/31 | $ 59.00 | $30.00 | $ 89.00 | |||
| Ontonagon | Ontonagon | All year | $ 65.00 | $30.00 | $ 95.00 | |
| Petoskey | Emmet | 1/1 - 5/31 | $ 55.00 | $38.00 | $ 93.00 | |
| 6/1 - 10/31 | $ 65.00 | $38.00 | $103.00 | |||
| 11/1 - 12/31 | $ 55.00 | $38.00 | $ 93.00 | |||
| Pontiac/Troy/Auburn Hills | Oakland | All year | $ 94.00 | $38.00 | $132.00 | |
| Sault Ste. Marie | Chippewa | 1/1 - 5/14 | $ 55.00 | $34.00 | $ 89.00 | |
| 5/15 - 10/15 | $ 63.00 | $34.00 | $ 97.00 | |||
| 10/16 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| South Haven | Van Buren | All year | $ 76.00 | $34.00 | $110.00 | |
| Traverse City | Grand Traverse | All year | $125.00 | $42.00 | $167.00 | |
| Warren | Macomb | All year | $ 79.00 | $34.00 | $113.00 | |
| MN | Anoka County | Anoka | All year | $ 65.00 | $34.00 | $ 99.00 |
| Dakota County | Dakota | All year | $ 80.00 | $34.00 | $114.00 | |
| Duluth | St. Louis | 1/1 - 5/31 | $ 56.00 | $42.00 | $ 98.00 | |
| 6/1 - 10/31 | $ 85.00 | $42.00 | $127.00 | |||
| 11/1 - 12/31 | $ 56.00 | $42.00 | $ 98.00 | |||
| Minneapolis/St. Paul | Counties of Hennepin and Ramsey; Ft. Snelling Military Reservation and Navy Astronautics Group (Detachment BRAVO) | All year | $ 95.00 | $46.00 | $141.00 | |
| Rochester | Olmsted | All year | $ 73.00 | $34.00 | $107.00 | |
| MO | Branson | Taney | 1/1 - 3/31 | $ 55.00 | $34.00 | $ 89.00 |
| 4/1 - 12/31 | $ 62.00 | $34.00 | $ 96.00 | |||
| Hannibal | Marion | All year | $ 57.00 | $30.00 | $ 87.00 | |
| Jefferson City | Cole | All year | $ 60.00 | $30.00 | $ 90.00 | |
| MO | Kansas City | Jackson, Clay; Kansas City International Airport | All year | $ 85.00 | $42.00 | $127.00 |
| Osage Beach | Camden | All year | $ 89.00 | $30.00 | $119.00 | |
| Platte | Platte (except Kansas City International Airport) | All year | $ 61.00 | $34.00 | $ 95.00 | |
| Springfield | Greene | All year | $ 63.00 | $30.00 | $ 93.00 | |
| St. Louis | St. Louis, St. Charles | All year | $ 90.00 | $46.00 | $136.00 | |
| MS | Bay St. Louis | Hancock | 1/1 - 3/31 | $ 55.00 | $38.00 | $ 93.00 |
| 4/1 - 10/31 | $ 69.00 | $38.00 | $107.00 | |||
| 11/1 - 12/31 | $ 55.00 | $38.00 | $ 93.00 | |||
| Biloxi/Gulfport | Harrison | All year | $ 72.00 | $38.00 | $110.00 | |
| Robinsonville | Tunica | All year | $ 59.00 | $34.00 | $ 93.00 | |
| MT | Big Sky | Gallatin (except West Yellowstone) | All year | $125.00 | $46.00 | $171.00 |
| Polson/Kalispell | Lake, Flathead | 1/1 - 5/31 | $ 55.00 | $30.00 | $ 85.00 | |
| 6/1 - 9/15 | $ 64.00 | $30.00 | $ 94.00 | |||
| 9/16 - 12/31 | $ 55.00 | $30.00 | $ 85.00 | |||
| West Yellowstone | City limits of West Yellowstone (see Gallatin | 1/1 - 5/31 | $ 55.00 | $34.00 | $ 89.00 | |
| County) | 6/1 - 9/30 | $ 92.00 | $34.00 | $126.00 | ||
| 10/1 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| NC | Atlantic Beach | Carteret | 1/1 - 5/31 | $ 55.00 | $30.00 | $ 85.00 |
| 6/1 - 8/31 | $ 64.00 | $30.00 | $ 94.00 | |||
| 9/1 - 12/31 | $ 55.00 | $30.00 | $ 85.00 | |||
| Chapel Hill | Orange | All year | $ 80.00 | $38.00 | $118.00 | |
| Charlotte | Mecklenburg | All year | $ 71.00 | $38.00 | $109.00 | |
| Cherokee | Swain | 1/1 - 3/31 | $ 55.00 | $30.00 | $ 85.00 | |
| 4/1 - 10/31 | $ 62.00 | $30.00 | $ 92.00 | |||
| 11/1 - 12/31 | $ 55.00 | $30.00 | $ 85.00 | |||
| Fayetteville | Cumberland | All year | $ 63.00 | $34.00 | $ 97.00 | |
| Greensboro | Guilford | All year | $ 87.00 | $38.00 | $125.00 | |
| Kill Devil | Dare | 1/1 - 2/28 | $ 75.00 | $38.00 | $113.00 | |
| 3/1 - 4/30 | $ 55.00 | $38.00 | $ 93.00 | |||
| 5/1 - 9/30 | $114.00 | $38.00 | $152.00 | |||
| 10/1 - 12/31 | $ 75.00 | $38.00 | $113.00 | |||
| New Bern/Havelock | Craven | All year | $ 62.00 | $34.00 | $ 96.00 | |
| Raleigh | Wake | All year | $ 74.00 | $38.00 | $112.00 | |
| Research Triangle Park/Durham | Durham | All year | $ 85.00 | $42.00 | $127.00 | |
| Wilmington | New Hanover | 1/1 - 3/31 | $ 58.00 | $34.00 | $ 92.00 | |
| 4/1 - 9/15 | $ 65.00 | $34.00 | $ 99.00 | |||
| 9/16 - 12/31 | $ 58.00 | $34.00 | $ 92.00 | |||
| Winston-Salem | Forsyth | All year | $ 64.00 | $38.00 | $102.00 | |
| ND | The standard CONUS rate of $85 ($55 for lodging and $30 for M&IE) applies to all per diem localities in North Dakota. | |||||
| NE | Omaha | Douglas | All year | $ 63.00 | $38.00 | $101.00 |
| NH | Concord | Merrimack | 1/1 - 4/30 | $ 58.00 | $34.00 | $ 92.00 |
| 5/1 - 10/31 | $ 68.00 | $34.00 | $102.00 | |||
| 11/1 - 12/31 | $ 58.00 | $34.00 | $ 92.00 | |||
| NH | Conway | Carroll | All year | $ 89.00 | $38.00 | $127.00 |
| Durham | Strafford | All year | $ 89.00 | $30.00 | $119.00 | |
| Hanover/Sullivan County | Grafton, Sullivan | All year | $ 95.00 | $42.00 | $137.00 | |
| Laconia | Belknap | All year | $ 73.00 | $34.00 | $107.00 | |
| Manchester | Hillsborough | All year | $ 89.00 | $34.00 | $123.00 | |
| Newington | Rockingham County; Pease AFB | 1/1 - 6/30 | $ 65.00 | $42.00 | $107.00 | |
| (except Portsmouth) | 7/1 - 10/31 | $ 81.00 | $42.00 | $123.00 | ||
| 11/1 - 12/31 | $ 65.00 | $42.00 | $107.00 | |||
| Portsmouth | City limits of Portsmouth (see Rockingham | 1/1 - 10/15 | $ 85.00 | $42.00 | $127.00 | |
| County) | 10/16 - 12/31 | $ 69.00 | $42.00 | $111.00 | ||
| NJ | Atlantic City | Atlantic | 1/1 - 5/31 | $109.00 | $42.00 | $151.00 |
| 6/1 - 11/30 | $149.00 | $42.00 | $191.00 | |||
| 12/1 - 12/31 | $109.00 | $42.00 | $151.00 | |||
| Cape May | Cape May (except Ocean City) | 1/1 - 5/31 | $ 95.00 | $42.00 | $137.00 | |
| 6/1 - 11/30 | $155.00 | $42.00 | $197.00 | |||
| 12/1 - 12/31 | $ 95.00 | $42.00 | $137.00 | |||
| Cherry Hill/Camden/Moorestown | Camden, Burlington | All year | $ 74.00 | $42.00 | $116.00 | |
| Eatontown | Monmouth County; Ft. Monmouth; (except Freehold) | All year | $ 84.00 | $38.00 | $122.00 | |
| Edison | Middlesex (except Piscataway) | All year | $169.00 | $30.00 | $199.00 | |
| Flemington | Hunterdon | All year | $ 80.00 | $34.00 | $114.00 | |
| Freehold | City limits of Freehold (see Monmouth County) | All year | $ 85.00 | $34.00 | $119.00 | |
| Millville | Cumberland | All year | $ 58.00 | $30.00 | $ 88.00 | |
| Newark | Bergen, Essex, Hudson, and Passaic | All year | $125.00 | $42.00 | $167.00 | |
| Ocean City | City limits of Ocean City (see Cape May | 1/1 - 6/14 | $ 80.00 | $38.00 | $118.00 | |
| County) | 6/15 - 9/15 | $215.00 | $38.00 | $253.00 | ||
| 9/16 - 12/31 | $ 80.00 | $38.00 | $118.00 | |||
| Parsippany/Picatinney Arsenal/Dover | Morris | All year | $114.00 | $38.00 | $152.00 | |
| Piscataway/Belle Mead | Somerset; city limits of Piscataway | All year | $144.00 | $38.00 | $182.00 | |
| Princeton/Trenton | Mercer | All year | $139.00 | $42.00 | $181.00 | |
| Toms River | Ocean | 1/1 - 5/14 | $ 79.00 | $38.00 | $117.00 | |
| 5/15 - 9/15 | $ 89.00 | $38.00 | $127.00 | |||
| 9/16 - 12/31 | $ 79.00 | $38.00 | $117.00 | |||
| Union County | Union | All year | $107.00 | $38.00 | $145.00 | |
| NM | Albuquerque | Bernalillo | All year | $ 65.00 | $38.00 | $103.00 |
| Cloudcroft | Otero | 1/1 - 5/31 | $ 65.00 | $30.00 | $ 95.00 | |
| 6/1 - 10/31 | $ 74.00 | $30.00 | $104.00 | |||
| 11/1 - 12/31 | $ 65.00 | $30.00 | $ 95.00 | |||
| Los Alamos | Los Alamos | All year | $ 71.00 | $34.00 | $105.00 | |
| Santa Fe | Santa Fe | All year | $ 99.00 | $46.00 | $145.00 | |
| Taos | Taos | All year | $ 75.00 | $34.00 | $109.00 | |
| NV | Incline Village/Crystal Bay | City limits of Incline Village and Crystal Bay | 1/1 - 5/14 | $ 79.00 | $38.00 | $117.00 |
| 5/15 - 9/15 | $ 99.00 | $38.00 | $137.00 | |||
| 9/16 - 12/31 | $ 79.00 | $38.00 | $117.00 | |||
| NV | Las Vegas | Clark County; Nellis AFB | All year | $ 79.00 | $38.00 | $117.00 |
| Stateline | Douglas (see also South Lake Tahoe, CA) | All year | $129.00 | $42.00 | $171.00 | |
| NY | Albany | Albany | All year | $ 96.00 | $42.00 | $138.00 |
| The Bronx/Brooklyn/Queens | The boroughs of the Bronx, Brooklyn, and Queens | Before 1/1/02 | $170.00 | $46.00 | $216.00 | |
| After 12/31/01 | $168.00 | $46.00 | $214.00 | |||
| Buffalo | Erie | All year | $ 78.00 | $42.00 | $120.00 | |
| Glens Falls | Warren | 1/1 - 5/31 | $ 55.00 | $34.00 | $ 89.00 | |
| 6/1 - 9/30 | $ 74.00 | $34.00 | $108.00 | |||
| 10/1 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| Ithaca | Tompkins | All year | $ 69.00 | $34.00 | $103.00 | |
| Kingston | Ulster | All year | $ 79.00 | $38.00 | $117.00 | |
| Lake Placid | Essex | 1/1 - 6/14 | $ 59.00 | $38.00 | $ 97.00 | |
| 6/15 - 10/15 | $ 86.00 | $38.00 | $124.00 | |||
| 10/16 - 12/31 | $ 59.00 | $38.00 | $ 97.00 | |||
| Manhattan | The borough of Manhattan | Before 1/1/02 | $198.00 | $46.00 | $244.00 | |
| After 12/31/01 | $208.00 | $46.00 | $254.00 | |||
| Nassau County/Great Neck | Nassau | All year | $190.00 | $42.00 | $232.00 | |
| Niagara Falls | Niagara | 1/1 - 4/30 | $ 55.00 | $34.00 | $ 89.00 | |
| 5/1 - 10/31 | $ 89.00 | $34.00 | $123.00 | |||
| 11/1 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| Nyack/Palisades | Rockland | 1/1 - 3/31 | $ 57.00 | $38.00 | $ 95.00 | |
| 4/1 - 9/30 | $ 67.00 | $38.00 | $105.00 | |||
| 10/1 - 12/31 | $ 57.00 | $38.00 | $ 95.00 | |||
| Owego | Tioga | All year | $ 73.00 | $30.00 | $103.00 | |
| Poughkeepsie | Dutchess | All year | $ 74.00 | $38.00 | $112.00 | |
| Rochester | Monroe | All year | $ 83.00 | $42.00 | $125.00 | |
| Saratoga Springs | Saratoga | 1/1 - 6/30 | $ 75.00 | $38.00 | $113.00 | |
| 7/1 - 10/31 | $ 95.00 | $38.00 | $133.00 | |||
| 11/1 - 12/31 | $ 75.00 | $38.00 | $113.00 | |||
| Staten Island | Richmond | All year | $120.00 | $42.00 | $162.00 | |
| Suffolk County | Suffolk | All year | $149.00 | $38.00 | $187.00 | |
| Syracuse | Onondaga | All year | $ 70.00 | $34.00 | $104.00 | |
| Tarrytown | Westchester (except White Plains) | All year | $114.00 | $42.00 | $156.00 | |
| Waterloo/Romulus | Seneca | 1/1 - 6/14 | $ 69.00 | $34.00 | $103.00 | |
| 6/15 - 9/15 | $ 89.00 | $34.00 | $123.00 | |||
| 9/16 - 12/31 | $ 69.00 | $34.00 | $103.00 | |||
| Watkins Glen | Schuyler | All year | $ 59.00 | $34.00 | $ 93.00 | |
| West Point | Orange | All year | $121.00 | $34.00 | $155.00 | |
| White Plains | City limits of White Plains (see Westchester County) | All year | $165.00 | $42.00 | $207.00 | |
| OH | Akron | Summit | All year | $ 72.00 | $38.00 | $110.00 |
| Bellevue | Huron | All year | $ 72.00 | $30.00 | $102.00 | |
| OH | Cambridge | Guernsey | All year | $ 60.00 | $34.00 | $ 94.00 |
| Cincinnati | Hamilton, Warren | All year | $ 69.00 | $46.00 | $115.00 | |
| Cleveland | Cuyahoga | All year | $ 86.00 | $42.00 | $128.00 | |
| Columbus | Franklin | All year | $ 75.00 | $38.00 | $113.00 | |
| Dayton | Montgomery; Wright-Patterson AFB | All year | $ 65.00 | $30.00 | $ 95.00 | |
| Fairborn | Greene | All year | $ 66.00 | $34.00 | $100.00 | |
| Geneva | Ashtabula | All year | $ 59.00 | $34.00 | $ 93.00 | |
| Hamilton | Butler | All year | $ 59.00 | $34.00 | $ 93.00 | |
| Lancaster | Fairfield | All year | $ 66.00 | $30.00 | $ 96.00 | |
| Port Clinton/Oak Harbor | Ottawa | 1/1 - 5/31 | $ 69.00 | $34.00 | $103.00 | |
| 6/1 - 9/5 | $ 95.00 | $34.00 | $129.00 | |||
| 9/6 - 12/31 | $ 69.00 | $34.00 | $103.00 | |||
| Sandusky | Erie | 1/1 - 4/30 | $ 55.00 | $38.00 | $ 93.00 | |
| 5/1 - 9/5 | $ 85.00 | $38.00 | $123.00 | |||
| 9/6 - 12/31 | $ 55.00 | $38.00 | $ 93.00 | |||
| Toledo | Lucas | All year | $ 69.00 | $30.00 | $ 99.00 | |
| OK | Oklahoma City | Oklahoma | All year | $ 65.00 | $38.00 | $103.00 |
| OR | Ashland | Jackson | All year | $ 59.00 | $42.00 | $101.00 |
| Beaverton | Washington | All year | $ 59.00 | $38.00 | $ 97.00 | |
| Bend | Deschutes | 1/1 - 5/31 | $ 59.00 | $38.00 | $ 97.00 | |
| 6/1 - 9/30 | $ 69.00 | $38.00 | $107.00 | |||
| 10/1 - 12/31 | $ 59.00 | $38.00 | $ 97.00 | |||
| Clackamas | Clackamas | All year | $ 66.00 | $34.00 | $100.00 | |
| Crater Lake | Klamath | All year | $ 74.00 | $38.00 | $112.00 | |
| Eugene | Lane (except Florence) | All year | $ 62.00 | $38.00 | $100.00 | |
| Florence | City limits of Florence (see Lane County) | All year | $ 80.00 | $34.00 | $114.00 | |
| Gold Beach | Curry | All year | $ 58.00 | $30.00 | $ 88.00 | |
| Lincoln City/Newport | Lincoln | All year | $ 65.00 | $34.00 | $ 99.00 | |
| Portland | Multnomah | Before 2/15/02 | $ 77.00 | $38.00 | $115.00 | |
| After 2/14/02 | $ 91.00 | $38.00 | $129.00 | |||
| Seaside | Clatsop | 1/1 - 6/30 | $ 59.00 | $34.00 | $ 93.00 | |
| 7/1 - 8/31 | $ 79.00 | $34.00 | $113.00 | |||
| 9/1 - 12/31 | $ 59.00 | $34.00 | $ 93.00 | |||
| PA | Allentown | Lehigh | All year | $ 62.00 | $30.00 | $ 92.00 |
| Chester/Radnor/Essington | Delaware (except Wayne) | All year | $ 75.00 | $34.00 | $109.00 | |
| Easton | Northampton | All year | $ 69.00 | $34.00 | $103.00 | |
| Erie | Erie | All year | $ 65.00 | $30.00 | $ 95.00 | |
| Gettysburg | Adams | 1/1 - 4/30 | $ 55.00 | $34.00 | $ 89.00 | |
| 5/1 - 10/31 | $ 82.00 | $34.00 | $116.00 | |||
| 11/1 - 12/31 | $ 55.00 | $34.00 | $ 89.00 | |||
| Harrisburg | Dauphin (except Hershey) | All year | $ 79.00 | $42.00 | $121.00 | |
| Hershey | City limits of Hershey (see Dauphin County) | 1/1 - 5/31 | $ 55.00 | $42.00 | $ 97.00 | |
| 6/1 - 9/15 | $125.00 | $42.00 | $167.00 | |||
| 9/16 - 12/31 | $ 55.00 | $42.00 | $ 97.00 | |||