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Per Diem Rates

1542 12684I Per Diem Rates (For Travel Within the Continental United States) Introduction2 How To Use Per Diem Rate Tables2 The Two Substantiation Methods2 Transition Rules3 Per Diem Rate Tables4 Table 1. Localities Eligible for High-Cost Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2004 – September 30, 2005)4 Table 2. Localities Eligible for $226 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2005)7 Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2004 – September 30, 2005)9 Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2005)26 How To Get Tax Help43 What's New Maximum federal per diem rates.

Beginning February 1, 2006, the maximum per diem rate changes for certain locations in the following states.

Arizona

California

Colorado

District of Columbia

Florida

Illinois

Maine

Maryland

Michigan

Minnesota

Montana

Nevada

New Mexico

Tennessee

Texas

Virginia

See Table 4 for the new rates.

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), on or after October 1, 2004, and before January 1, 2007. 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 13 of Publication 535, Business Expenses, or Revenue Procedure 2005-67, 2005-42 I.R.B. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www.irs.gov/irb.

Per diem rates on the Internet. Internet: Per diem rates Per diem rates: 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 United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions, and

Foreign per diem rates.

Publication 1542 revisions.

Publication 1542 is only available 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 of the revised publication. 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. Comments on publication Suggestions for publication

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-6406 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.

Tax questions.

If you have a tax question, visit www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either of the addresses listed above.

Ordering forms and publications.

Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How To Get Tax Help in the back of this publication.

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.

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. High-low method: Introduction Per diem rates: High-low method High-cost localities Standard rate for unlisted localities

The first two tables 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 $199 ($46 meals and incidental expenses (M&IE)) per diem, effective October 1, 2004 through December 31, 2004, and $204 ($46 M&IE) per diem, effective January 1, 2005. For travel on or after January 1, 2005, all other localities within CONUS are eligible for $129 ($36 M&IE) per diem under the high-low method.

Table 2 lists the localities that are eligible for $226 ($58 M&IE) per diem, effective October 1, 2005. For travel on or after October 1, 2005, the per diem for all other localities increases to $141 ($45 M&IE).

Regular federal per diem rate method. Regular federal method: Introduction Per diem rates: Regular federal method Standard rate for unlisted localities

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, 2004; those in Table 4 are effective October 1, 2005. The standard rate for all locations within CONUS not specifically listed in Table 3 is $91 ($60 for lodging and $31 for M&IE); that for Table 4 is $99 ($60 for lodging and $39 for M&IE).

Transition Rules 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. High-low method: Transition rules Transition rules: High-low method Per diem rates: Transition rules

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.

Transition rules: Example: High-low method

For example, Employee A travels extensively during March and April of 2006, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2006. For A's November trip and any others during the remainder of 2006, 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, 2007, you must use the rates in effect for 2007, 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 2007 calendar year.

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. Regular federal method: Transition rules Transition rules: Regular federal method Per diem rates: Transition rules

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.

Transition rules: Example: Regular federal method

For example, Employees P and Q attend an industry conference in February 2006 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 2006, while Employee Q's only other travel occurs in October 2006. 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, 2006. 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, 2006. You can choose a new method for either or both employees; this choice will become effective on January 1, 2007.

The new federal CONUS per diem rates are published each year, generally early in September, on the Internet at www.gsa.gov.

Per diem rates for localities listed in Table 4 may change at any time during the rest of 2005 or 2006. 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.

Per Diem Rate Tables

<ROM>Table 1.</ROM> <IMARK>Localities Eligible for High-Cost Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2004 – September 30, 2005) 1,2,3Note: The standard (low) rate applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. See footnotes 4 and 5 for standard rate in effect for each period. Table 1 (High-low method, October 1, 2004)October 1, 2004 (High-low method): Arizona (AZ) California (CA) Colorado (CO) District of Columbia (DC) Delaware (DE) Florida (FL) Illinois (IL) Louisiana (LA) Massachusetts (MA)High-low method: October 1, 2004 (Table 1) List of states under October 1, 2004 (High-low method) Per Diem Locality 10/1/04–12/31/04 ⁴ 1/1/05–9/30/05 ⁵ State Key City County and/or Other Defined Location Effective Dates of $199 Rate Effective Dates of $204 Rate AZ Phoenix, Scottsdale Maricopa —— 1/1 - 5/31 CA Monterey Monterey 10/1 - 11/30 2/1 - 11/30 Napa Napa 10/1 - 10/31 5/1 - 10/31 Palm Springs Riverside —— 1/1 - 5/31 San Diego San Diego 10/1 - 12/31 All year San Francisco San Francisco 10/1 - 12/31 All year Santa Barbara Santa Barbara 10/1 - 12/31 All year Santa Monica City limits of Santa Monica 10/1 - 12/31 All year South Lake Tahoe El Dorado 12/1 - 12/31 1/1 - 8/31 12/1 - 12/31 CO Aspen Pitkin 10/1 - 12/31 All year Crested Butte City limits of Crested Butte (Gunnison County) 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 Silverthorne, Breckenridge Summit 10/1 - 12/31 1/1 - 3/31 12/1 - 12/31 Telluride San Miguel 12/1 - 12/31 1/1 - 9/30 12/1 - 12/31 Vail Eagle 10/1 - 12/31 All year 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) (see also Maryland and Virginia) 10/1 - 12/31 All year DE Lewes Sussex —— 7/1 - 8/31 FL Daytona Beach Volusia —— 2/1 - 3/31 Fort Lauderdale Broward 10/1 - 12/31 1/1 - 5/31 Key West Monroe 10/1 - 12/31 All year Miami Miami-Dade 10/1 - 12/31 1/1 - 5/31 10/1 - 12/31 Naples Collier —— 1/1 - 3/31 Palm Beach Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) 10/1 - 12/31 1/1 - 5/31 10/1 - 12/31 IL Chicago Cook, Lake 10/1 - 12/31 All year LA New Orleans Orleans and St. Bernard Parishes 10/1 - 12/31 2/1 - 4/30 9/1 - 11/30 MA Boston Suffolk 10/1 - 12/31 All year Cambridge City limits of Cambridge 10/1 - 12/31 All year Hyannis Barnstable —— 7/1 - 8/31 Martha's Vineyard Dukes —— 5/1 - 8/31 Nantucket Nantucket 10/1 - 12/31 All year

<ROM>Table 1.</ROM> <IMARK>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>Table 2 (High-low method, October 1, 2004)October 1, 2004 (High-low method): Maryland (MD) Michigan (MI) North Carolina (NC) New Jersey (NJ) New Mexico (NM) Nevada (NV) New York (NY) Pennsylvania (PA) Rhode Island (RI) South Carolina (SC) Utah (UT) Virginia (VA) Washington (WA)High-low method: October 1, 2004 (Table 2) List of states under October 1, 2004 (High-low method) Per Diem Locality 10/1/04–12/31/04 ⁴ 1/1/05–9/30/05 ⁵ State Key City County and/or Other Defined Location Effective Dates of $199 Rate Effective Dates of $204 Rate MD Counties of Montgomery and Prince George's 10/1 - 12/31 All year Baltimore Baltimore 10/1 - 12/31 All year Cambridge, St. Michaels Dorchester, Talbot —— 6/1 - 8/31 Ocean City Worcester —— 7/1 - 8/31 MI Mackinac Island Mackinac 10/1 - 12/31 Traverse City Grand Traverse 7/1 - 8/31 NC Kill Devil Dare 10/1 - 10/31 4/1 - 10/31 NJ Atlantic City Atlantic 10/1 - 10/31 5/1 - 10/31 Cape May Cape May (except Ocean City) —— 6/1 - 8/31 Ocean City City limits of Ocean City 10/1 - 10/31 6/1 - 10/31 Princeton, Trenton Mercer 10/1 - 12/31 All year Toms River Ocean —— NM Santa Fe Santa Fe —— 7/1 - 8/31 NV Las Vegas Clark 10/1 - 12/31 NY Brooklyn, The Bronx, Queens, Staten Island Richmond; the boroughs of Brooklyn, The Bronx, and Queens 10/1 - 12/31 All year Carle Place, Garden City, Glen Cove, Great Neck, Plainview, Rockville Centre, Syosset, Uniondale, Woodbury Nassau 10/1 - 12/31 All year Lake Placid Essex —— 7/1 - 8/31 Manhattan The borough of Manhattan 10/1 - 12/31 All year Riverhead, Ronkonkoma, Melville Suffolk 10/1 - 12/31 All year Tarrytown Westchester (except White Plains) 10/1 - 12/31 All year White Plains City limits of White Plains 10/1 - 12/31 All year PA Hershey City limits of Hershey —— 5/1 - 8/31 Philadelphia Philadelphia 10/1 - 12/31 All year RI Jamestown, Middletown, Newport Newport 10/1 - 10/31 5/1 - 10/31 Providence Providence 10/1 - 12/31 All year SC Hilton Head Beaufort 10/1 - 10/31 4/1 - 10/31 Myrtle Beach Horry —— UT Park City Summit 12/1 - 12/31 1/1 - 3/31 12/1 - 12/31 VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun 10/1 - 12/31 All year Virginia Beach Cities of Virginia Beach, Norfolk, Portsmouth, Chesapeake, and Suffolk —— 6/1 - 8/31 WA Seattle King 10/1 - 10/31 5/1 - 10/31

October 1, 2004 (High-low method): FootnotesFootnotes: October 1, 2004 (Table 2) ¹ 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 2005 must continue to use the high-low substantiation method for the remainder of calendar year 2005 for that employee. For travel on or after October 1, 2005, and before January 1, 2006, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and high- cost localities published in Table 2, 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 Revenue Procedure 2004-60 in Internal Revenue Bulletin No. 2004-42 and Revenue Procedure 2005-10 in Internal Revenue Bulletin No. 2005-03. ³ Shaded areas indicate that the city does not qualify as a high-cost locality. ⁴ The standard (low) rate of $127 ($91 for lodging and $36 for M&IE) applies, when appropriate, from 10/1/04 through 12/31/04. ⁵ The standard (low) rate of $129 ($93 for lodging and $36 for M&IE) applies, when appropriate, beginning 1/1/05.

<ROM>Table 2.</ROM> <IMARK>Localities Eligible for $226 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2005) 1,2Note: The standard (low) rate of $141 ($96 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.Table 2 (High-low method, October 1, 2005)October 1, 2005 (High-low method): Arizona (AZ) California (CA) Colorado (CO) District of Columbia (DC) Florida (FL) Illinois (IL) Louisiana (LA) Massachusetts (MA) Maryland (MD)High-low method: October 1, 2005 (Table 2) List of states under October 1, 2005 (High-low method) Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $226 Rate AZ Phoenix, Scottsdale Maricopa 1/1 - 3/31 CA Napa Napa All year San Diego San Diego All year San Francisco San Francisco All year Santa Monica City limits of Santa Monica All year CO Aspen Pitkin 12/1 - 3/31 Crested Butte, Gunnison Gunnison 1/1 - 4/30 12/1 - 12/31 Silverthorne, Breckenridge Summit 1/1 - 3/31 12/1 - 12/31 Steamboat Springs Routt 1/1 - 3/31 12/1 - 12/31 Telluride San Miguel 1/1 - 4/30 10/1 - 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 All year Miami Miami-Dade 1/1 - 4/30 Naples Collier 2/1 - 3/31 Palm Beach Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Garden, Palm Beach Shores, Singer Island, and West Palm Beach) 2/1 - 3/31 IL Chicago Cook, Lake 1/1 - 6/30 9/1 - 12/31 LA New Orleans Orleans, St. Bernard, Jefferson, and Plaquemines Parishes 1/1 - 5/31 10/1 - 12/31 MA Boston, Cambridge Suffolk; City of Cambridge All year Martha's Vineyard Dukes 7/1 - 8/31 Nantucket Nantucket 6/1 - 8/31 MD Counties of Montgomery and Prince George's All year Baltimore Baltimore; Baltimore City All year Cambridge, St. Michaels Dorchester, Talbot 6/1 - 8/31 Ocean City Worcester 6/1 - 9/30

<ROM>Table 2. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM> October 1, 2005 (High-low method): Maine (ME) New Hampshire (NH) New Jersey (NJ) New York (NY) Pennsylvania (PA) Rhode Island (RI) Utah (UT) Washington (WA)High-low method: October 1, 2005 (Table 2) List of states under October 1, 2005 (High-low method) Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $226 Rate ME Bar Harbor Hancock 7/1 - 8/31 NH Conway Carroll 7/1 - 8/31 NJ Cape May, Ocean City Cape May 7/1 - 8/31 NY Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year Lake Placid Essex 7/1 - 8/31 Manhattan Boroughs of Manhattan, Brooklyn, Queens, the Bronx, and Staten Island All year Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Suffolk All year Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31 Tarrytown, White Plains, New Rochelle, Yonkers Westchester All year PA Philadelphia Philadelphia All year RI Jamestown, Middletown, Newport Newport 5/1 - 10/31 Providence Providence All year UT Park City Summit 1/1 - 3/31 12/1 - 12/31 WA Seattle King All year

October 1, 2005 (High-low method): FootnotesFootnotes: October 1, 2005 (Table 2) ¹ 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 2006 must continue to use the high-low substantiation method for the remainder of calendar year 2006 for that employee. For travel on or after October 1, 2006, and before January 1, 2007, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2005-67, 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 Revenue Procedure 2005-67 in Internal Revenue Bulletin No. 2005-42.

<ROM>Table 3.</ROM> <IMARK>Maximum Federal Per Diem Rates (Effective October 1, 2004 – September 30, 2005) 1Note: The standard rate of $91 ($60 for lodging and $31 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 (Regular federal method, October 1, 2004)October 1, 2004 (Regular federal method): Alabama (AL) Arkansas (AR) Arizona (AZ) California (CA)Regular federal method: October 1, 2004 (Table 3) List of states under October 1, 2004 (Regular federal method) Per Diem Locality Computing Maximum Rate State Key City ² County and/or Other Defined Location ^3,4 Effective Dates Maximum Lodging Rate M&IE Rate Maximum Per Diem Rate AL Birmingham Jefferson, Shelby All year $ 77 $43 $120 Gulf Shores Baldwin 1/1 - 2/28 60 39 99 3/1 - 5/31 76 39 115 6/1 - 8/31 94 39 133 9/1 - 12/31 60 39 99 Huntsville Madison, Limestone All year 65 39 104 Montgomery Montgomery All year 65 43 108 Tuscaloosa Tuscaloosa All year 64 35 99 AR Hot Springs Garland All year 66 35 101 Little Rock Pulaski All year 71 39 110 AZ Flagstaff, Kayenta All points in Coconino County not covered under 1/1 - 4/30 60 39 99 Grand Canyon per diem area; Navajo 5/1 - 8/31 73 39 112 9/1 - 12/31 60 39 99 Grand Canyon All points in the Grand Canyon National Park and Before 5/6/05 Kaibab National Forest within Coconino County 1/1 - 3/31 60 47 107 4/1 - 10/31 85 47 132 11/1 - 12/31 60 47 107 After 5/5/05 1/1 - 3/31 68 47 115 4/1 - 10/31 87 47 134 11/1 - 12/31 68 47 115 Phoenix, Scottsdale Maricopa 1/1 - 5/31 121 47 168 6/1 - 9/30 75 47 122 10/1 - 12/31 103 47 150 Sedona All points in Coconino County not covered under Flagstaff and Grand Canyon; Yavapai All year 104 31 135 Tucson Pima 1/1 - 4/30 105 43 148 5/1 - 12/31 76 43 119 Yuma Yuma All year 63 39 102 CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Contra Costa All year 99 47 146 Bakersfield, Delano Kern; Naval Weapons Center and Ordnance Test Station, China Lake All year 67 43 110 Barstow, Ontario, Victorville San Bernardino All year 82 43 125 Benicia, Dixon, Fairfield, Vacaville, Vallejo Solano All year 104 47 151 Brawley, Calexico, El Centro, Imperial Imperial All year 64 31 95 Clearlake Lake All year 69 35 104 Death Valley Inyo All year 71 47 118 Fresno Fresno All year 70 35 105 Los Angeles Los Angeles, Orange, Ventura; Edwards AFB (see Santa Monica) All year 100 51 151 Mammoth Lakes Mono All year 71 47 118

<ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): California (CA) Colorado (CO)Regular federal method: October 1, 2004 (Table 3) List of states under October 1, 2004 (Regular federal method) Per Diem Locality Computing Maximum Rate State Key City ² County and/or Other Defined Location ^3,4 Effective Dates Maximum Lodging Rate M&IE Rate Maximum Per Diem Rate CA Mill Valley, San Rafael, Novato Marin All year $107 $47 $154 Modesto Stanislaus All year 78 39 117 Monterey Monterey 1/1 - 1/31 106 47 153 2/1 - 11/30 132 47 179 12/1 - 12/31 106 47 153 Napa Napa 1/1 - 4/30 115 47 162 5/1 - 10/31 143 47 190 11/1 - 12/31 115 47 162 Oakhurst Madera All year 76 43 119 Oakland Alameda All year 100 43 143 Palm Springs Riverside 1/1 - 5/31 140 47 187 6/1 - 8/31 86 47 133 9/1 - 12/31 104 47 151 Point Arena, Gualala Mendocino All year 65 43 108 Redding Shasta All year 76 35 111 Sacramento Sacramento All year 91 47 138 San Diego San Diego All year 129 51 180 San Francisco San Francisco All year 126 51 177 San Luis Obispo San Luis Obispo All year 103 43 146 San Mateo, Foster City, Belmont San Mateo All year 95 47 142 Santa Barbara Santa Barbara All year 143 43 186 Santa Cruz Santa Cruz 1/1 - 6/30 74 47 121 7/1 - 8/31 100 47 147 9/1 - 12/31 74 47 121 Santa Monica City limits of Santa Monica All year 151 43 194 Santa Rosa Sonoma All year 104 47 151 South Lake Tahoe El Dorado 1/1 - 8/31 136 47 183 9/1 - 11/30 113 47 160 12/1 - 12/31 136 47 183 Stockton San Joaquin All year 77 31 108 Sunnyvale, Palo Alto, San Jose Santa Clara All year 111 51 162 Tahoe City Placer All year 97 47 144 Truckee Nevada All year 87 47 134 Visalia, Lemoore Tulare, Kings All year 66 43 109 West Sacramento Yolo All year 97 35 132 Yosemite National Park Mariposa All year 81 47 128 CO Aspen Pitkin 1/1 - 3/31 194 47 241 4/1 - 11/30 138 47 185 12/1 - 12/31 194 47 241 Aurora Arapahoe Before 12/27/04 69 31 100 After 12/26/04 112 47 159 Boulder, Broomfield Boulder, Broomfield All year 87 47 134 Colorado Springs El Paso 1/1 - 4/30 73 43 116 5/1 - 10/31 104 43 147 11/1 - 12/31 73 43 116

<ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Colorado (CO) Connecticut (CT)Regular federal method: October 1, 2004 (Table 3) List of states under October 1, 2004 (Regular federal method) Per Diem Locality Computing Maximum Rate State Key City ² County and/or Other Defined Location ^3,4 Effective Dates Maximum Lodging Rate M&IE Rate Maximum Per Diem Rate CO Cortez Montezuma All year $ 65 $35 $100 Crested Butte City limits of Crested Butte (Gunnison County) 1/1 - 3/31 146 47 193 4/1 - 9/30 107 47 154 10/1 - 11/30 98 47 145 12/1 - 12/31 146 47 193 Denver Denver, Adams, Jefferson, and Arapahoe Counties, that portion of Westminster located in Jefferson County, and Lone Tree in Douglas County All year 112 47 159 Durango La Plata 1/1 - 5/31 77 43 120 6/1 - 9/30 99 43 142 10/1 - 12/31 77 43 120 Fort Collins Larimer (except Loveland) All year 74 39 113 Glenwood Springs Garfield 1/1 - 5/31 61 35 96 6/1 - 8/31 78 35 113 9/1 - 12/31 61 35 96 Grand Junction Mesa All year 66 35 101 Gunnison Gunnison (except Crested Butte) 1/1 - 5/31 67 39 106 6/1 - 8/31 86 39 125 9/1 - 12/31 67 39 106 Loveland City limits of Loveland 1/1 - 6/30 61 35 96 7/1 - 8/31 76 35 111 9/1 - 12/31 61 35 96 Montrose Montrose 1/1 - 4/30 60 39 99 5/1 - 9/30 74 39 113 10/1 - 12/31 60 39 99 Pueblo Pueblo 1/1 - 5/31 60 39 99 6/1 - 8/31 66 39 105 9/1 - 12/31 60 39 99 Silverthorne, Summit 1/1 - 3/31 154 43 197 Breckenridge 4/1 - 11/30 121 43 164 12/1 - 12/31 154 43 197 Steamboat Springs Routt All year 105 43 148 Telluride San Miguel 1/1 - 3/31 196 47 243