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Per Diem Rates

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) <SUP>1,2,3</SUP>Note: 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) <SUP>1,2</SUP>Note: 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) <SUP>1</SUP>Note: 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 4/1 - 9/30 122 47 169 10/1 - 11/30 81 47 128 12/1 - 12/31 196 47 243 Vail Eagle 1/1 - 3/31 249 47 296 4/1 - 11/30 132 47 179 12/1 - 12/31 249 47 296 CT Bridgeport, Danbury Fairfield All year 89 43 132 Cromwell, Old Saybrook Middlesex All year 77 35 112 Hartford Hartford All year 94 43 137 Lakeville, Salisbury Litchfield All year 95 43 138 New Haven New Haven All year 96 39 135 New London, Groton New London 1/1 - 4/30 80 39 119 5/1 - 10/31 99 39 138 11/1 - 12/31 80 39 119 Putnam, Danielson Windham All year 68 35 103 Storrs, Mansfield Tolland All year 78 35 113

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): District of Columbia (DC) Delaware (DE) Florida (FL)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 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) All year $153 $51 $204 DE Dover Kent 1/1 - 5/31 71 39 110 6/1 - 10/31 81 39 120 11/1 - 12/31 71 39 110 Lewes Sussex 1/1 - 4/30 71 43 114 5/1 - 6/30 91 43 134 7/1 - 8/31 124 43 167 9/1 - 12/31 71 43 114 Wilmington New Castle All year 108 39 147 FL Altamonte Springs Seminole All year 67 43 110 Bradenton Manatee All year 64 35 99 Cocoa Beach Brevard Before 12/27/04 83 39 122 After 12/26/04 93 39 132 Daytona Beach Volusia 1/1 - 1/31 79 43 122 2/1 - 3/31 134 43 177 4/1 - 12/31 79 43 122 De Funiak Springs Walton 1/1 - 2/28 82 31 113 3/1 - 10/31 104 31 135 11/1 - 12/31 82 31 113 Fort Lauderdale Broward 1/1 - 5/31 137 47 184 6/1 - 9/30 86 47 133 10/1 - 12/31 117 47 164 Fort Myers Lee 1/1 - 1/31 61 47 108 2/1 - 3/31 93 47 140 4/1 - 12/31 61 47 108 Fort Pierce St. Lucie 1/1 - 1/31 70 43 113 2/1 - 3/31 86 43 129 4/1 - 12/31 70 43 113 Fort Walton Beach Okaloosa 1/1 - 2/28 70 43 113 3/1 - 8/31 105 43 148 9/1 - 12/31 70 43 113 Gainesville Alachua All year 71 39 110 Gulf Breeze Santa Rosa 1/1 - 2/28 71 43 114 3/1 - 8/31 101 43 144 9/1 - 12/31 71 43 114 Jacksonville, Mayport Naval Station, Fernadina Beach City of Jacksonville; Duval and Nassau Counties All year 78 39 117 Key West Monroe 1/1 - 1/31 135 47 182 2/1 - 3/31 184 47 231 4/1 - 12/31 135 47 182 Kissimmee Osceola All year 69 39 108 Lakeland Polk All year 66 39 105 Leesburg Lake All year 67 35 102

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Florida (FL) Georgia (GA) Iowa (IA)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 FL Miami Miami-Dade 1/1 - 5/31 $138 $47 $185 6/1 - 9/30 99 47 146 10/1 - 12/31 138 47 185 Naples Collier 1/1 - 3/31 127 43 170 4/1 - 12/31 79 43 122 Ocala Marion All year 69 35 104 Orlando Orange All year 98 47 145 Palm Beach Palm Beach (also the cities of Boca Raton, 1/1 - 3/31 132 47 179 Delray Beach, Jupiter, Palm Beach Gardens, 4/1 - 5/31 142 47 189 Palm Beach Shores, Singer Island, and West 6/1 - 9/30 97 47 144 Palm Beach) 10/1 - 12/31 128 47 175 Panama City Bay 1/1 - 2/28 68 43 111 3/1 - 8/31 89 43 132 9/1 - 12/31 68 43 111 Pensacola, Escambia Before 5/6/05 67 35 102 Pensacola Beach After 5/5/05 73 35 108 Punta Gorda Charlotte 1/1 - 4/30 95 39 134 5/1 - 12/31 68 39 107 Sarasota Sarasota 1/1 - 1/31 86 43 129 2/1 - 4/30 110 43 153 5/1 - 12/31 86 43 129 Sebring Highlands All year 63 35 98 St. Augustine St. Johns All year 79 43 122 Stuart Martin 1/1 - 1/31 60 43 103 2/1 - 3/31 79 43 122 4/1 - 12/31 60 43 103 Tallahassee Leon All year 73 39 112 Tampa, St. Petersburg Pinellas, Hillsborough All year 93 43 136 Vero Beach Indian River 1/1 - 1/31 69 35 104 2/1 - 3/31 91 35 126 4/1 - 12/31 69 35 104 GA Athens Clarke All year 72 39 111 Atlanta, Stone Mountain, Smyrna Fulton, DeKalb, Cobb All year 113 43 156 Columbus Muscogee All year 65 39 104 Conyers Rockdale All year 68 39 107 Duluth, Norcross, Lawrenceville Gwinnett All year 67 43 110 Jekyll Island Glynn 1/1 - 3/31 77 31 108 4/1 - 8/31 100 31 131 9/1 - 12/31 77 31 108 Savannah Chatham All year 103 43 146 IA Cedar Rapids Linn All year 66 31 97 Des Moines Polk All year 70 35 105

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Idaho (ID) Illinois (IL) Indiana (IN) Kansas (KS) Kentucky (KY) Louisiana (LA) Massachusetts (MA)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 ID Boise Ada All year $ 70 $43 $113 Coeur d'Alene Kootenai 1/1 - 4/30 78 39 117 5/1 - 9/30 114 39 153 10/1 - 12/31 78 39 117 Ketchum Blaine (except Sun Valley) All year 67 43 110 McCall Valley 1/1 - 6/30 63 43 106 7/1 - 8/31 76 43 119 9/1 - 12/31 63 43 106 Sun Valley City limits of Sun Valley All year 100 43 143 IL Aurora Kane (except Elgin) All year 67 35 102 Chicago Cook, Lake All year 149 51 200 Elgin City limits of Elgin All year 64 35 99 Oakbrook Terrace Du Page All year 83 43 126 Rockford Winnebago All year 65 35 100 Springfield Sangamon All year 71 31 102 IN Bloomington Monroe All year 73 31 104 Brownsburg, Plainfield Hendricks All year 64 31 95 Fort Wayne Allen All year 66 35 101 Indianapolis, Carmel Marion, Hamilton; Ft. Benjamin Harrison All year 87 47 134 Lafayette Tippecanoe All year 75 35 110 Michigan City La Porte All year 76 39 115 Nashville Brown All year 67 43 110 South Bend St. Joseph All year 77 39 116 Valparaiso, Burlington Beach Porter All year 69 39 108 KS Fort Riley, Manhattan Geary, Riley, Pottawatomie All year 63 31 94 Kansas City, Overland Park Wyandotte, Johnson All year 98 43 141 Wichita Sedgwick All year 67 43 110 KY Covington, Hebron, Florence, Newport Kenton, Boone, Campbell All year 87 43 130 Lexington Fayette All year 75 35 110 Louisville Jefferson All year 81 43 124 LA Baton Rouge East Baton Rouge Parish All year 70 43 113 Lake Charles Calcasieu Parish All year 66 39 105 New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 1/31 119 47 166 St. Bernard Parishes 2/1 - 4/30 153 47 200 5/1 - 8/31 109 47 156 9/1 - 11/30 133 47 180 12/1 - 12/31 119 47 166 Shreveport Caddo and Bossier Parishes All year 64 43 107 St. Francisville West Feliciana Parish All year 62 43 105 MA Andover Essex All year 82 43 125 Boston Suffolk 1/1 - 3/31 127 51 178 4/1 - 10/31 161 51 212 11/1 - 12/31 127 51 178

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Massachusetts (MA) Maryland (MD)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 MA Burlington, Woburn Middlesex All year $ 94 $39 $133 Cambridge City limits of Cambridge 1/1 - 3/31 127 51 178 4/1 - 10/31 161 51 212 11/1 - 12/31 127 51 178 Falmouth City limits of Falmouth 1/1 - 6/30 66 39 105 7/1 - 8/31 117 39 156 9/1 - 12/31 66 39 105 Hyannis Barnstable 1/1 - 6/30 87 43 130 7/1 - 8/31 127 43 170 9/1 - 12/31 87 43 130 Martha's Vineyard Dukes 1/1 - 4/30 105 47 152 5/1 - 6/30 134 47 181 7/1 - 8/31 199 47 246 9/1 - 12/31 105 47 152 Nantucket Nantucket 1/1 - 6/30 121 47 168 7/1 - 8/31 199 47 246 9/1 - 12/31 121 47 168 New Bedford City limits of New Bedford All year 86 39 125 Northampton Hampshire 1/1 - 4/30 78 39 117 5/1 - 11/30 93 39 132 12/1 - 12/31 78 39 117 Pittsfield Berkshire 1/1 - 6/30 86 43 129 7/1 - 10/31 112 43 155 11/1 - 12/31 86 43 129 Plymouth Plymouth 1/1 - 5/31 87 39 126 6/1 - 10/31 107 39 146 11/1 - 12/31 87 39 126 Quincy Norfolk All year 87 43 130 Springfield Hampden All year 83 39 122 Taunton Bristol (except New Bedford) All year 77 35 112 Worcester Worcester All year 87 39 126 MD Counties of Montgomery and Prince George's All year 153 51 204 Aberdeen, Bel Air, Belcamp, Edgewood Harford All year 75 43 118 Annapolis Anne Arundel 1/1 - 4/30 93 47 140 5/1 - 10/31 114 47 161 11/1 - 12/31 93 47 140 Baltimore Baltimore All year 133 47 180 Cambridge, St. Michaels Dorchester, Talbot 1/1 - 5/31 86 47 133 6/1 - 8/31 152 47 199 9/1 - 12/31 86 47 133 Columbia Howard All year 100 47 147 Frederick Frederick All year 75 35 110 Hagerstown Washington After 5/5/05 62 31 93 La Plata, Indian Head Charles All year 67 31 98 Lexington Park, Leonardtown, Lusby St. Mary's, Calvert All year 76 39 115

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Maryland (MD) Maine (ME) Michigan (MI)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 MD Ocean City Worcester 1/1 - 4/30 $ 71 $47 $118 5/1 - 6/30 108 47 155 7/1 - 8/31 191 47 238 9/1 - 10/31 98 47 145 11/1 - 12/31 71 47 118 ME Bar Harbor Hancock All year 116 43 159 Kennebunk, Kittery/ York 1/1 - 6/30 82 43 125 Sanford 7/1 - 8/31 118 43 161 9/1 - 12/31 82 43 125 Portland Cumberland, Sagadahoc, Lincoln 1/1 - 6/30 72 43 115 7/1 - 10/31 98 43 141 11/1 - 12/31 72 43 115 Rockport Knox All year 83 47 130 MI Ann Arbor Washtenaw All year 80 43 123 Benton Harbor, St. Joseph, Stevensville Berrien All year 65 35 100 Charlevoix Charlevoix 1/1 - 6/30 64 43 107 7/1 - 8/31 82 43 125 9/1 - 12/31 64 43 107 Detroit Wayne All year 107 51 158 East Lansing, Lansing Ingham, Eaton All year 74 43 117 Flint Genesee All year 70 31 101 Frankenmuth Saginaw All year 69 35 104 Frankfort Benzie 1/1 - 2/28 111 35 146 3/1 - 5/31 81 35 116 6/1 - 9/30 111 35 146 10/1 - 11/30 76 35 111 12/1 - 12/31 111 35 146 Grand Rapids Kent All year 70 39 109 Holland Ottawa All year 79 39 118 Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 61 31 92 Leland Leelanau 1/1 - 6/30 69 39 108 7/1 - 8/31 106 39 145 9/1 - 12/31 69 39 108 Mackinac Island Mackinac All year 116 47 163 Midland Midland All year 69 39 108 Mount Pleasant Isabella 1/1 - 6/30 74 39 113 7/1 - 8/31 86 39 125 9/1 - 12/31 74 39 113 Muskegon Muskegon 1/1 - 5/31 67 35 102 6/1 - 8/31 90 35 125 9/1 - 12/31 67 35 102 Ontonagon, Baraga, Houghton Ontonagon, Baraga, Houghton All year 71 35 106 Petoskey Emmet 1/1 - 6/30 70 43 113 7/1 - 8/31 94 43 137 9/1 - 12/31 70 43 113 Pontiac, Auburn Hills Oakland All year 82 43 125

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Michigan (MI) Minnesota (MN) Missouri (MO) Mississippi (MS) Montana (MT) North Carolina (NC)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 MI Sault Ste. Marie Chippewa 1/1 - 6/30 $ 60 $39 $ 99 7/1 - 8/31 72 39 111 9/1 - 12/31 60 39 99 South Haven Van Buren 1/1 - 6/30 63 39 102 7/1 - 8/31 91 39 130 9/1 - 12/31 63 39 102 Traverse City Grand Traverse 1/1 - 6/30 78 47 125 7/1 - 8/31 127 47 174 9/1 - 12/31 78 47 125 Warren Macomb All year 74 39 113 MN Coon Rapids, Ramsey Anoka All year 64 39 103 Duluth St. Louis 1/1 - 5/31 68 43 111 6/1 - 10/31 92 43 135 11/1 - 12/31 68 43 111 Eagan, Burnsville Dakota All year 77 39 116 Minneapolis, St. Paul Hennepin, Ramsey All year 105 51 156 Rochester Olmsted All year 68 39 107 MO Jefferson City Cole All year 61 35 96 Kansas City Jackson, Clay, Cass, Platte All year 98 47 145 Osage Beach Camden, Miller 1/1 - 4/30 74 35 109 5/1 - 8/31 99 35 134 9/1 - 12/31 74 35 109 Springfield Greene All year 61 35 96 St. Louis St. Louis, St. Charles All year 98 51 149 St. Robert, Fort Leonard Pulaski Before 5/6/05 67 35 102 Wood After 5/5/05 68 35 103 MS Biloxi, Gulfport Harrison All year 65 43 108 Robinsonville Tunica All year 68 35 103 Starkville Oktibbeha All year 65 31 96 MT Big Sky Gallatin (except West Yellowstone) All year 78 47 125 Butte Silver Bow All year 63 31 94 Missoula Missoula 1/1 - 4/30 60 31 91 5/1 - 10/31 77 31 108 11/1 - 12/31 60 31 91 Polson, Kalispell Lake, Flathead 1/1 - 5/31 60 35 95 6/1 - 9/30 83 35 118 10/1 - 12/31 60 35 95 West Yellowstone City limits of West Yellowstone 1/1 - 3/31 67 39 106 4/1 - 5/31 60 39 99 6/1 - 9/30 89 39 128 10/1 - 12/31 67 39 106 NC Asheville Buncombe All year 81 31 112 Atlantic Beach Carteret 1/1 - 3/31 60 35 95 4/1 - 5/31 82 35 117 6/1 - 8/31 113 35 148 9/1 - 10/31 75 35 110 11/1 - 12/31 60 35 95 Chapel Hill Orange All year 105 43 148 Charlotte Mecklenburg All year 76 43 119

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): North Carolina (NC) North Dakota (ND) Nebraska (NE) New Hampshire (NH) New Jersey (NJ)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 NC Cherokee Swain All year $ 64 $35 $ 99 Durham Durham All year 74 47 121 Greensboro Guilford All year 84 43 127 Greenville Pitt All year 62 35 97 Kill Devil Dare 1/1 - 3/31 67 43 110 4/1 - 10/31 124 43 167 11/1 - 12/31 67 43 110 Moorehead City Carteret 1/1 - 3/31 60 31 91 4/1 - 10/31 68 31 99 11/1 - 12/31 60 31 91 New Bern, Havelock Craven All year 68 39 107 Raleigh Wake All year 74 43 117 Shallotte, Southport, Whiteville Brunswick, Columbus After 5/5/05 62 31 93 Wilmington New Hanover All year 72 39 111 Winston-Salem Forsyth All year 62 43 105 ND The standard CONUS rate of $91 ($60 for lodging and $31 for M&IE) applies to all per diem localities in North Dakota. NE Omaha Douglas All year 68 43 111 NH Concord Merrimack 1/1 - 5/31 67 39 106 6/1 - 10/31 93 39 132 11/1 - 12/31 67 39 106 Conway Carroll All year 100 43 143 Durham Strafford 1/1 - 5/31 81 35 116 6/1 - 10/31 108 35 143 11/1 - 12/31 81 35 116 Laconia Belknap 1/1 - 5/31 78 39 117 6/1 - 10/31 102 39 141 11/1 - 12/31 78 39 117 Lebanon, Lincoln, Sunapee Grafton, Sullivan All year 97 39 136 Manchester Hillsborough All year 86 39 125 Portsmouth Rockingham 1/1 - 5/31 81 43 124 6/1 - 10/31 112 43 155 11/1 - 12/31 81 43 124 NJ Atlantic City Atlantic 1/1 - 4/30 100 47 147 5/1 - 10/31 123 47 170 11/1 - 12/31 100 47 147 Cape May Cape May (except Ocean City) 1/1 - 5/31 82 47 129 6/1 - 8/31 131 47 178 9/1 - 12/31 82 47 129 Cherry Hill, Moorestown Camden, Burlington All year 78 47 125 Eatontown, Freehold Monmouth 1/1 - 4/30 91 43 134 5/1 - 10/31 115 43 158 11/1 - 12/31 91 43 134 Edison Middlesex (except Piscataway) All year 120 35 155 Flemington Hunterdon All year 98 39 137 Millville Cumberland All year 61 35 96 Newark Bergen, Essex, Hudson, and Passaic Before 5/6/05 83 47 130 After 5/5/05 104 47 151

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): New Jersey (NJ) New Mexico (NM) Nevada (NV) New York (NY)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 NJ Ocean City City limits of Ocean City (Cape May County) 1/1 - 5/31 $ 91 $43 $134 6/1 - 10/31 166 43 209 11/1 - 12/31 91 43 134 Parsippany Morris All year 112 43 155 Piscataway, Belle Mead Somerset; city limits of Piscataway All year 105 43 148 Princeton, Trenton Mercer All year 126 47 173 Springfield, Cranford Union All year 105 43 148 Toms River Ocean 1/1 - 6/30 84 43 127 7/1 - 8/31 123 43 166 9/1 - 12/31 84 43 127 NM Albuquerque Bernalillo All year 68 43 111 Los Alamos, Espanola Los Alamos, Rio Arriba Before 5/6/05 61 39 100 After 5/5/05 67 39 106 Santa Fe Santa Fe 1/1 - 6/30 94 47 141 7/1 - 8/31 134 47 181 9/1 - 12/31 94 47 141 NV Incline Village, Crystal City limits of Incline Village and Crystal Bay 1/1 - 5/31 89 43 132 Bay 6/1 - 9/30 111 43 154 10/1 - 12/31 89 43 132 Las Vegas Clark 1/1 - 5/31 122 43 165 6/1 - 8/31 106 43 149 9/1 - 12/31 122 43 165 Reno, Sparks Washoe All year 94 31 125 Stateline Douglas All year 80 47 127 NY Albany Albany All year 92 47 139 Binghamton Broome After 5/5/05 76 31 107 Buffalo Erie All year 81 43 124 Carle Place, Garden City, Glen Cove, Plainview, Rockville Centre, Syosset, Uniondale, Woodbury Nassau All year 141 47 188 Glens Falls Warren 1/1 - 5/31 69 39 108 6/1 - 8/31 103 39 142 9/1 - 12/31 69 39 108 Great Neck Nassau Before 1/10/05 141 47 188 After 1/9/05 159 47 206 Ithaca Tompkins All year 100 39 139 Kingston Ulster All year 73 43 116 Lake Placid Essex 1/1 - 2/28 100 43 143 3/1 - 6/30 81 43 124 7/1 - 8/31 135 43 178 9/1 - 12/31 100 43 143 Manhattan Richmond County; the boroughs of Manhattan, 1/1 - 4/30 177 51 228 Brooklyn, The Bronx, and Queens 5/1 - 6/30 200 51 251 7/1 - 8/31 177 51 228 9/1 - 12/31 208 51 259 Niagara Falls Niagara 1/1 - 4/30 60 39 99 5/1 - 9/30 85 39 124 10/1 - 12/31 60 39 99

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): New York (NY) Ohio (OH) Oklahoma (OK) Oregon (OR)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 NY Nyack, Palisades Rockland All year $100 $43 $143 Owego Tioga All year 80 35 115 Poughkeepsie Dutchess All year 100 43 143 Riverhead, Ronkonkoma, Melville Suffolk All year 126 43 169 Rochester Monroe All year 77 47 124 Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 81 43 124 Schenectady 7/1 - 8/31 118 43 161 9/1 - 12/31 81 43 124 Syracuse Onondaga All year 76 39 115 Tarrytown Westchester (except White Plains) All year 121 47 168 Troy Rensselaer All year 72 31 103 Waterloo, Romulus Seneca 1/1 - 5/31 67 35 102 6/1 - 10/31 86 35 121 11/1 - 12/31 67 35 102 West Point Orange Before 5/6/05 88 39 127 After 5/5/05 94 39 133 White Plains City limits of White Plains All year 131 47 178 OH Akron Summit All year 68 43 111 Bellevue Huron 1/1 - 6/30 60 35 95 7/1 - 8/31 77 35 112 9/1 - 12/31 60 35 95 Canton Stark After 5/5/05 69 31 100 Cincinnati Hamilton, Clermont All year 87 51 138 Cleveland Cuyahoga All year 99 47 146 Columbus Franklin All year 95 43 138 Dayton, Fairborn Greene, Darke, and Montgomery All year 75 35 110 Geneva Ashtabula All year 67 39 106 Hamilton Butler, Warren All year 70 39 109 Lancaster Fairfield All year 62 35 97 Mentor Lake After 5/5/05 73 31 104 Port Clinton Ottawa 1/1 - 5/31 60 39 99 6/1 - 8/31 93 39 132 9/1 - 12/31 60 39 99 Rittman Wayne, Medina After 5/5/05 63 31 94 Sandusky Erie 1/1 - 5/31 60 43 103 6/1 - 8/31 94 43 137 9/1 - 12/31 60 43 103 Toledo Lucas All year 65 35 100 Youngstown Mahoning, Trumbull After 5/5/05 71 31 102 OK Oklahoma City Oklahoma All year 66 43 109 Tulsa Tulsa, Creek, Osage, and Rogers All year 64 31 95 OR Ashland Jackson 1/1 - 5/31 68 47 115 6/1 - 9/30 100 47 147 10/1 - 12/31 68 47 115 Beaverton Washington All year 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): Oregon (OR) Pennsylvania (PA) Rhode Island (RI)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 OR Bend Deschutes 1/1 - 6/30 $ 66 $43 $109 7/1 - 8/31 80 43 123 9/1 - 12/31 66 43 109 Clackamas Clackamas All year 67 39 106 Crater Lake Klamath 1/1 - 5/31 60 35 95 6/1 - 8/31 67 35 102 9/1 - 12/31 60 35 95 Eugene Lane (except Florence) All year 71 43 114 Florence City limits of Florence 1/1 - 6/30 82 39 121 7/1 - 8/31 99 39 138 9/1 - 12/31 82 39 121 Gold Beach Curry All year 67 35 102 Lincoln City Lincoln 1/1 - 8/31 84 39 123 9/1 - 12/31 70 39 109 Portland Multnomah All year 93 43 136 Seaside Clatsop 1/1 - 6/30 71 39 110 7/1 - 8/31 88 39 127 9/1 - 12/31 71 39 110 PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 73 35 108 Chambersburg Franklin After 5/5/05 65 31 96 Chester, Radnor, Delaware Before 5/6/05 75 39 114 Essington After 5/5/05 78 39 117 Erie Erie All year 75 35 110 Gettysburg Adams 1/1 - 3/31 68 39 107 4/1 - 10/31 94 39 133 11/1 - 12/31 68 39 107 Harrisburg Dauphin (except Hershey) All year 81 47 128 Hershey City limits of Hershey 1/1 - 4/30 99 43 142 5/1 - 8/31 150 43 193 9/1 - 12/31 99 43 142 King of Prussia, Fort Washington, Warminster Montgomery, Bucks All year 106 47 153 Lancaster Lancaster All year 82 43 125 Malvern, Frazer, Exton Chester All year 103 43 146 Mechanicsburg Cumberland All year 78 35 113 Philadelphia Philadelphia All year 116 51 167 Pittsburgh Allegheny All year 85 47 132 Reading Berks All year 85 43 128 Scranton Lackawanna All year 70 35 105 State College Centre All year 76 31 107 RI East Greenwich Kent; Naval Construction Battalion Center, Davisville All year 100 43 143 Jamestown, Middletown, Newport 1/1 - 4/30 94 47 141 Newport 5/1 - 10/31 154 47 201 11/1 - 12/31 94 47 141 North Kingstown Washington All year 109 31 140 Providence Providence 1/1 - 4/30 128 47 175 5/1 - 10/31 138 47 185 11/1 - 12/31 128 47 175

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): South Carolina (SC) South Dakota (SD) Tennessee (TN) Texas (TX)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 SC Charleston Charleston, Berkeley, Dorchester All year $ 98 $43 $141 Columbia Richland All year 67 35 102 Greenville Greenville All year 66 43 109 Hilton Head Beaufort 1/1 - 3/31 77 47 124 4/1 - 10/31 122 47 169 11/1 - 12/31 77 47 124 Myrtle Beach Horry 1/1 - 3/31 63 47 110 4/1 - 5/31 97 47 144 6/1 - 8/31 116 47 163 9/1 - 10/31 78 47 125 11/1 - 12/31 63 47 110 SD Custer Custer 1/1 - 5/31 60 35 95 6/1 - 8/31 92 35 127 9/1 - 12/31 60 35 95 Hot Springs Fall River All year 70 35 105 Rapid City Pennington 1/1 - 5/31 60 35 95 6/1 - 9/30 93 35 128 10/1 - 12/31 60 35 95 Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 5/31 60 31 91 6/1 - 8/31 84 31 115 9/1 - 12/31 60 31 91 TN Brentwood, Franklin Williamson All year 66 35 101 Chattanooga Hamilton All year 88 31 119 Gatlinburg, Townsend Sevier, Blount All year 79 43 122 Knoxville Knox All year 65 31 96 Memphis Shelby All year 80 43 123 Nashville Davidson All year 94 47 141 TX Amarillo Potter All year 66 35 101 Arlington, Fort Worth Tarrant All year 96 43 139 Austin Travis All year 85 43 128 College Station Brazos All year 65 39 104 Corpus Christi Nueces All year 76 43 119 Dallas City limits of Dallas; Dallas County Before 12/27/04 88 51 139 After 12/26/04 96 51 147 El Paso El Paso All year 70 35 105 Galveston Galveston 1/1 - 1/31 84 47 131 2/1 - 8/31 114 47 161 9/1 - 12/31 84 47 131 Grapevine City limits of Grapevine All year 111 39 150 Houston Montgomery, Fort Bend, and Harris; L.B. Johnson Space Center All year 99 47 146 Killeen Bell All year 62 35 97 Laredo Webb All year 81 35 116 McAllen Hidalgo All year 68 39 107 Plano Collin All year 71 39 110 Round Rock Williamson All year 71 31 102

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Texas (TX) Utah (UT) Virginia (VA) Vermont (VT)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 TX San Antonio Bexar All year $ 93 $47 $140 South Padre Island Cameron 1/1 - 5/31 86 39 125 6/1 - 8/31 106 39 145 9/1 - 12/31 86 39 125 Waco McLennan All year 72 35 107 UT Bullfrog San Juan All year 64 35 99 Park City Summit 1/1 - 3/31 150 47 197 4/1 - 11/30 73 47 120 12/1 - 12/31 150 47 197 Provo Utah All year 65 43 108 Salt Lake City Salt Lake, Tooele All year 79 39 118 VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun All year 153 51 204 Charlottesville City of Charlottesville; Albemarle County All year 65 47 112 Fredericksburg City of Fredericksburg; Spotsylvania and Stafford Counties All year 61 31 92 Lynchburg Campbell All year 65 43 108 Manassas City of Manassas All year 70 39 109 Petersburg City of Petersburg All year 63 35 98 Richmond City of Richmond; Chesterfield, Goochland, and Henrico Counties All year 74 43 117 Roanoke City limits of Roanoke All year 68 39 107 Shenandoah Page 1/1 - 3/31 60 31 91 4/1 - 11/30 84 31 115 12/1 - 12/31 60 31 91 Virginia Beach Cities of Virginia Beach, Norfolk, Portsmouth, 1/1 - 3/31 67 43 110 Chesapeake, and Suffolk 4/1 - 5/31 101 43 144 6/1 - 8/31 133 43 176 9/1 - 12/31 67 43 110 Wallops Island Accomack 1/1 - 6/30 71 39 110 7/1 - 8/31 93 39 132 9/1 - 12/31 71 39 110 Warrenton Fauquier All year 73 31 104 Williamsburg Cities of Williamsburg, Poquoson, Hampton, and 1/1 - 3/31 79 43 122 Newport News; York and James City Counties 4/1 - 8/31 101 43 144 9/1 - 12/31 79 43 122 Wintergreen Nelson Before 5/6/05 76 47 123 After 5/5/05 87 47 134 Woodbridge Prince William All year 70 39 109 VT Burlington, St. Albans Chittenden, Franklin All year 91 39 130 Manchester Bennington 1/1 - 2/28 115 47 162 3/1 - 11/30 90 47 137 12/1 - 12/31 115 47 162 Montpelier Washington 1/1 - 4/30 69 35 104 5/1 - 10/31 85 35 120 11/1 - 12/31 69 35 104 Stowe Lamoille All year 104 31 135

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Vermont (VT) Washington (WA) Wisconsin (WI) West Virginia (WV)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 VT White River Junction Windsor 1/1 - 2/28 $116 $35 $151 3/1 - 5/31 84 35 119 6/1 - 11/30 104 35 139 12/1 - 12/31 116 35 151 WA Anacortes, Camano Island, Coupeville San Juan (except Friday Harbor), Skagit, Island All year 67 43 110 Bremerton Kitsap All year 66 39 105 Everett Snohomish (except Lynnwood) All year 64 43 107 Friday Harbor City limits of Friday Harbor 1/1 - 6/30 74 47 121 7/1 - 8/31 94 47 141 9/1 - 12/31 74 47 121 Lynnwood City limits of Lynnwood All year 79 39 118 Ocean Shores Grays Harbor 1/1 - 6/30 80 43 123 7/1 - 8/31 104 43 147 9/1 - 12/31 80 43 123 Olympia, Tumwater Thurston All year 71 43 114 Port Angeles City limits of Port Angeles 1/1 - 5/31 66 43 109 6/1 - 9/30 86 43 129 10/1 - 12/31 66 43 109 Port Townsend Jefferson All year 64 39 103 Seattle King Before 5/6/05  1/1 - 4/30 110 51 161  5/1 - 10/31 127 51 178  11/1 - 12/31 110 51 161 After 5/5/05  1/1 - 4/30 113 51 164  5/1 - 10/31 128 51 179  11/1 - 12/31 113 51 164 Spokane Spokane All year 67 43 110 Tacoma Pierce All year 79 35 114 Vancouver Clark, Cowlitz, Skamania All year 93 31 124 WI Brookfield Waukesha All year 75 43 118 Green Bay Brown All year 67 39 106 Lake Geneva Walworth 1/1 - 6/30 76 43 119 7/1 - 8/31 102 43 145 9/1 - 12/31 76 43 119 Madison Dane All year 75 43 118 Milwaukee Milwaukee All year 99 47 146 Racine Racine All year 77 35 112 Sheboygan Sheboygan All year 70 35 105 Sturgeon Bay Door 1/1 - 5/31 66 39 105 6/1 - 10/31 91 39 130 11/1 - 12/31 66 39 105 Wisconsin Dells Columbia All year 65 43 108 WV Berkeley Springs Morgan All year 61 39 100 Charleston Kanawha All year 84 43 127 Martinsburg, Hedgesville Berkeley All year 61 35 96 Morgantown Monongalia 1/1 - 3/31 65 39 104 4/1 - 11/30 77 39 116 12/1 - 12/31 65 39 104

    <ROM>Table 3. </ROM>(Effective October 1, 2004 – September 30, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): West Virginia (WV) Wyoming (WY)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 WV Shepherdstown Jefferson All year $ 75 $39 $114 Wheeling Ohio All year 67 39 106 WY Cody Park 1/1 - 5/31 60 35 95 6/1 - 9/30 91 35 126 10/1 - 12/31 60 35 95 Jackson Teton 1/1 - 5/31 74 47 121 6/1 - 9/30 113 47 160 10/1 - 12/31 74 47 121 Pinedale Sublette 1/1 - 5/31 60 31 91 6/1 - 8/31 78 31 109 9/1 - 12/31 60 31 91

    October 1, 2004 (Regular federal method): FootnotesFootnotes: October 1, 2004 (Table 3) 1Transition rule. In lieu of the updated GSA rates in Table 4, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2005 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2005. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2005, through December 31, 2005. See Transition Rules under How To Use Per Diem Rate Tables for an example. 2Unless otherwise specified, the per diem locality is defined as all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. 3Per diem localities with county definitions shall include all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately). 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. Note: Recognizing that all locations are not incorporated cities, the term city limits has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.
    <ROM>Table 4.</ROM>  <IMARK>Maximum Federal Per Diem Rates (Effective October 1, 2005) <SUP>1</SUP>Note: The standard rate of $99 ($60 for lodging and $39 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 4 (Regular federal method, October 1, 2005)October 1, 2005 (Regular federal method): Alabama (AL) Arkansas (AR) Arizona (AZ) California (CA)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 $ 72 $44 $116 Gulf Shores Baldwin 1/1 - 2/28 80 39 119 3/1 - 8/31 93 39 132 9/1 - 12/31 80 39 119 Huntsville Madison, Limestone All year 66 44 110 AR Hot Springs Garland All year 76 49 125 Little Rock Pulaski All year 71 54 125 AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona) Before 2/1/06 68 44 112 After 1/31/06:  1/1 - 2/28 60 44 104  3/1 - 10/31 77 44 121  11/1 - 12/31 60 44 104 Kayenta Navajo 1/1 - 4/30 61 54 115 5/1 - 9/30 74 54 128 10/1 - 12/31 61 54 115 Phoenix, Scottsdale Maricopa 1/1 - 3/31 127 59 186 4/1 - 5/31 109 59 168 6/1 - 12/31 84 59 143 Sedona City of Sedona that falls within Yavapai and 1/1 - 2/28 94 64 158 Coconino Counties 3/1 - 5/31 110 64 174 6/1 - 12/31 94 64 158 Tucson Pima Before 2/1/06:  1/1 - 2/28 88 49 137  3/1 - 9/30 75 49 124  10/1 - 12/31 88 49 137 After 1/31/06:  1/1 - 3/31 104 49 153  4/1 - 12/31 76 49 125 Yuma Yuma All year 67 39 106 CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Contra Costa All year 101 49 150 Bakersfield, Delano Kern; Naval Weapons Center and Ordnance Test Station, China Lake All year 62 44 106 Barstow, Ontario, Victorville San Bernardino All year 76 59 135 Benicia, Dixon, Fairfield, Vacaville, Vallejo Solano All year 80 44 124 Brawley, Calexico, El Centro, Imperial Imperial All year 68 39 107 Chico, Oroville Butte After 11/19/05 67 39 106 Clearlake Lake All year 61 44 105 Death Valley Inyo All year 70 49 119 Fresno Fresno All year 72 54 126 Los Angeles Los Angeles, Orange, Ventura; Edwards AFB Before 2/1/06 96 64 160 After 1/31/06 104 64 168
    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): California (CA)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 Mammoth Lakes Mono 1/1 - 1/31 $106 $54 $160 2/1 - 11/30 79 54 133 12/1 - 12/31 106 54 160 Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Marin All year 97 54 151 Modesto Stanislaus All year 77 49 126 Monterey Monterey All year 103 64 167 Napa Napa All year 124 64 188 Oakhurst Madera All year 67 39 106 Oakland Alameda All year 89 59 148 Palm Springs Riverside 1/1 - 4/30 122 59 181 5/1 - 9/30 83 59 142 10/1 - 12/31 99 59 158 Point Arena, Gualala Mendocino All year 66 54 120 Redding Shasta All year 76 44 120 Sacramento Sacramento All year 94 59 153 San Diego San Diego 1/1 - 5/31 127 64 191 6/1 - 12/31 120 64 184 San Francisco San Francisco All year 130 64 194 San Luis Obispo San Luis Obispo All year 94 54 148 San Mateo, Foster City, Belmont San Mateo All year 86 54 140 Santa Barbara Santa Barbara Before 2/1/06:  1/1 - 6/30 100 59 159  7/1 - 8/31 117 59 176  9/1 - 12/31 100 59 159 After 1/31/06:  1/1 - 6/30 133 59 192  7/1 - 8/31 173 59 232  9/1 - 12/31 133 59 192 Santa Cruz Santa Cruz 1/1 - 5/31 70 54 124 6/1 - 8/31 85 54 139 9/1 - 12/31 70 54 124 Santa Monica City limits of Santa Monica All year 149 64 213 Santa Rosa Sonoma All year 100 64 164 South Lake Tahoe El Dorado 1/1 - 6/30 114 54 168 7/1 - 12/31 124 54 178 Stockton San Joaquin All year 70 44 114 Sunnyvale, Palo Alto, San Jose Santa Clara All year 101 59 160 Tahoe City Placer All year 92 59 151 Truckee Nevada 1/1 - 2/28 93 59 152 3/1 - 11/30 80 59 139 12/1 - 12/31 93 59 152 Visalia, Lemoore Tulare, Kings All year 65 49 114 West Sacramento Yolo All year 75 44 119 Yosemite National Park Mariposa 1/1 - 10/31 80 64 144 11/1 - 12/31 104 64 168
    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Colorado (CO) Connecticut (CT)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 Aspen Pitkin 1/1 - 3/31 $229 $64 $293 4/1 - 8/31 119 64 183 9/1 - 11/30 104 64 168 12/1 - 12/31 229 64 293 Boulder, Broomfield Boulder, Broomfield All year 90 54 144 Colorado Springs El Paso Before 11/20/05 70 44 114 After 11/19/05 78 44 122 Cortez Montezuma All year 69 39 108 Crested Butte, Gunnison Gunnison 1/1 - 4/30 195 49 244 5/1 - 11/30 93 49 142 12/1 - 12/31 195 49 244 Denver, Aurora Denver, Adams, Jefferson, Arapahoe, and Douglas Before 2/1/06 119 49 168 After 1/31/06 124 49 173 Durango La Plata 1/1 - 4/30 73 49 122 5/1 - 9/30 93 49 142 10/1 - 12/31 73 49 122 Fort Collins, Loveland Larimer All year 73 44 117 Glenwood Springs Garfield 1/1 - 5/31 68 49 117 6/1 - 8/31 82 49 131 9/1 - 12/31 68 49 117 Grand Junction Mesa All year 62 44 106 Montrose Montrose 1/1 - 5/31 63 39 102 6/1 - 8/31 76 39 115 9/1 - 12/31 63 39 102 Silverthorne, Summit Before 11/20/05: Breckenridge  1/1 - 3/31 157 54 211  4/1 - 11/30 89 54 143  12/1 - 12/31 157 54 211 After 11/19/05:  1/1 - 3/31 148 54 202  4/1 - 11/30 91 54 145  12/1 - 12/31 148 54 202 Steamboat Springs Routt 1/1 - 3/31 154 54 208 4/1 - 11/30 90 54 144 12/1 - 12/31 154 54 208 Telluride San Miguel 1/1 - 4/30 178 59 237 5/1 - 9/30 112 59 171 10/1 - 12/31 130 59 189 Vail Eagle 1/1 - 3/31 280 64 344 4/1 - 11/30 116 64 180 12/1 - 12/31 280 64 344 CT Bridgeport, Danbury Fairfield All year 107 64 171 Cromwell, Old Saybrook Middlesex All year 77 44 121 Hartford Hartford All year 95 49 144 Lakeville, Salisbury Litchfield All year 87 64 151 New Haven New Haven All year 85 64 149 New London, Groton New London All year 87 64 151 Putnam, Danielson Windham All year 69 59 128 Storrs, Mansfield Tolland All year 66 49 115
    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): District of Columbia (DC) Delaware (DE) Florida (FL)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 DC Washington, DC (also Before 2/1/06: the cities of Alexandria,  1/1 - 5/31 $187 $64 $251 Fairfax, and Falls  6/1 - 8/31 145 64 209 Church, and the counties of  9/1 - 12/31 166 64 230 Arlington, Fairfax, and After 1/31/06: Loudoun, in Virginia;  1/1 - 6/30 180 64 244 and the counties of  7/1 - 8/31 150 64 214 Montgomery and Prince  9/1 - 11/30 192 64 256 George's in Maryland) (see also Maryland and Virginia)  12/1 - 12/31 180 64 244 DE Dover Kent 1/1 - 4/30 72 44 116 5/1 - 9/30 79 44 123 10/1 - 12/31 72 44 116 Lewes Sussex 1/1 - 6/30 67 39 106 7/1 - 8/31 107 39 146 9/1 - 12/31 67 39 106 Wilmington New Castle All year 90 39 129 FL Altamonte Springs Seminole All year 73 39 112 Bradenton Manatee 1/1 - 1/31 70 39 109 2/1 - 3/31 101 39 140 4/1 - 12/31 70 39 109 Cocoa Beach Brevard All year 98 44 142 Daytona Beach Volusia 1/1 - 1/31 68 39 107 2/1 - 3/31 117 39 156 4/1 - 7/31 82 39 121 8/1 - 12/31 68 39 107 Fort Lauderdale Broward Before 11/20/05:  1/1 - 3/31 123 54 177  4/1 - 12/31 85 54 139 After 11/19/05:  1/1 - 3/31 140 54 194  4/1 - 5/31 116 54 170  6/1 - 9/30 87 54 141  10/1 - 12/31 106 54 160 Fort Myers Lee 1/1 - 4/30 107 49 156 5/1 - 12/31 68 49 117 Fort Pierce St. Lucie 1/1 - 1/31 72 49 121 2/1 - 3/31 110 49 159 4/1 - 12/31 72 49 121 Fort Walton Beach, Okaloosa, Walton 1/1 - 2/28 75 44 119 DeFuniak Springs 3/1 - 5/31 119 44 163 6/1 - 8/31 139 44 183 9/1 - 10/31 90 44 134 11/1 - 12/31 75 44 119 Gainesville Alachua All year 69 44 113 Gulf Breeze Santa Rosa 1/1 - 2/28 79 39 118 3/1 - 7/31 102 39 141 8/1 - 12/31 79 39 118 Jacksonville, Fernadina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville; Mayport Naval Station All year 73 49 122
    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Florida (FL) Georgia (GA)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 FL Key West Monroe 1/1 - 1/31 $157 $64 $221 2/2 - 3/31 200 64 264 4/1 - 11/30 132 64 196 12/1 - 12/31 157 64 221 Kissimmee Osceola 1/1 - 4/30 68 39 107 5/1 - 12/31 60 39 99 Lakeland Polk All year 66 39 105 Leesburg Lake All year 61 44 105 Miami Miami-Dade 1/1 - 4/30 144 59 203 5/1 - 9/30 93 59 152 10/1 - 12/31 108 59 167 Naples Collier 1/1 - 1/31 97 64 161 2/1 - 3/31 171 64 235 4/1 - 12/31 97 64 161 Ocala Marion All year 70 44 114 Orlando Orange 1/1 - 3/31 101 49 150 4/1 - 12/31 83 49 132 Palm Beach Palm Beach (also the cities of Boca Raton, 1/1 - 1/31 96 64 160 Delray Beach, Jupiter, Palm Beach Gardens, 2/1 - 3/31 152 64 216 Palm Beach Shores, Singer Island, and West Palm Beach) 4/1 - 12/31 96 64 160 Panama City Bay 1/1 - 2/28 71 49 120 3/1 - 5/31 101 49 150 6/1 - 7/31 109 49 158 8/1 - 12/31 71 49 120 Pensacola, Pensacola Escambia Before 2/1/06 61 49 110 Beach After 1/31/06 68 49 117 Punta Gorda Charlotte 1/1 - 1/31 60 44 104 2/1 - 3/31 102 44 146 4/1 - 12/31 60 49 104 Sarasota Sarasota 1/1 - 1/31 78 49 127 2/1 - 3/31 117 49 166 4/1 - 12/31 78 49 127 Sebring Highlands All year 71 39 110 St. Augustine St. Johns 1/1 - 1/31 86 54 140 2/1 - 3/31 116 54 170 4/1 - 12/31 86 54 140 Stuart Martin 1/1 - 1/31 87 49 136 2/1 - 3/31 128 49 177 4/1 - 12/31 87 49 136 Tallahassee Leon All year 73 44 117 Tampa, St. Petersburg Pinellas, Hillsborough All year 84 54 138 Vero Beach Indian River 1/1 - 1/31 80 49 129 2/1 - 3/31 128 49 177 4/1 - 12/31 80 49 129 GA Athens Clarke All year 69 39 108 Atlanta Fulton, DeKalb, Cobb All year 115 49 164 Augusta Richmond All year 69 39 108 Columbus Muscogee All year 68 39 107
    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Georgia (GA) Iowa (IA) Idaho (ID) Illinois (IL) Indiana (IN)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 GA Conyers Rockdale All year $ 69 $39 $108 Duluth, Norcross, Lawrenceville, Braselton Gwinnett All year 61 44 105 Jekyll Island Glynn Before 11/20/05 72 49 121 After 11/19/05:  1/1 - 3/31 86 49 135  4/1 - 12/31 104 49 153 Savannah Chatham All year 87 49 136 IA Cedar Rapids Linn All year 66 39 105 Des Moines Polk All year 73 44 117 ID Boise Ada All year 73 49 122 Coeur d'Alene Kootenai 1/1 - 5/31 62 59 121 6/1 - 8/31 89 59 148 9/1 - 12/31 62 59 121 Sun Valley, Ketchum Blaine 1/1 - 6/30 69 59 128 7/1 - 8/31 83 59 142 9/1 - 12/31 69 59 128 Twin Falls Twin Falls After 11/19/05 65 39 104 IL Bolingbrook, Romeoville Will After 1/31/06 74 44 118 Chicago Cook, Lake Before 11/20/05:  1/1 - 3/31 136 49 185  4/1 - 6/30 152 49 201  7/1 - 8/31 127 49 176  9/1 - 12/31 136 49 185 After 11/19/05:  1/1 - 3/31 136 64 200  4/1 - 6/30 152 64 216  7/1 - 8/31 127 64 191  9/1 - 12/31 136 64 200 Elgin, Aurora Kane; City of Elgin All year 66 44 110 Oakbrook Terrace Du Page All year 78 49 127 Rockford Winnebago All year 64 39 103 Springfield Sangamon All year 71 49 120 IN Bloomington Monroe 1/1 - 5/31 68 44 112 6/1 - 8/31 79 44 123 9/1 - 12/31 68 44 112 Brownsburg, Plainfield Hendricks All year 65 44 109 Fort Wayne Allen All year 61 39 100 Hammond, Munster, Merrillville Lake All year 75 44 119 Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 84 44 128 Lafayette Tippecanoe All year 77 39 116 Michigan City La Porte All year 73 39 112 Nashville Brown All year 64 49 113 South Bend St. Joseph All year 74 44 118 Valparaiso, Burlington Beach Porter All year 74 49 123
    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2004 (Regular federal method): Kansas (KS) Kentucky (KY) Louisiana (LA) Massachusetts (MA) Maryland (MD)Regular federal method: October 1, 2004 (Table 4) 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 KS Fort Riley, Manhattan Geary, Riley, Pottawatomie All year $ 65 $39 $104 Kansas City, Overland Wyandotte, Johnson Before 11/20/05 87 44 131 Park After 11/19/05 91 44 135 Wichita Sedgwick All year 70 49 119 KY Covington, Hebron, Florence, Newport Kenton, Boone, Campbell All year 80 44 124 Lexington Fayette All year 79 49 128 Louisville Jefferson All year 80 49 129 LA Baton Rouge East Baton Rouge Parish All year 71 44 115 Lake Charles Calcasieu Parish All year 65 39 104 New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 5/31 133 59 192 St. Bernard Parishes 6/1 - 9/30 103 59 162 10/1 - 12/31 133 59 192 Shreveport Caddo and Bossier Parishes All year 63 44 107 MA Andover Essex All year 83 59 142 Boston, Cambridge Suffolk; City of Cambridge All year 165 64 229 Burlington, Woburn Middlesex All year 99 59 158 Falmouth City limits of Falmouth 1/1 - 5/31 78 49 127 6/1 - 8/31 105 49 154 9/1 - 12/31 78 49 127 Hyannis Barnstable 1/1 - 4/30 72 59 131 5/1 - 6/30 87 59 146 7/1 - 8/31 109 59 168 9/1 - 12/31 72 59 131 Martha's Vineyard Dukes 1/1 - 6/30 110 64 174 7/1 - 8/31 185 64 249 9/1 - 12/31 110 64 174 Nantucket Nantucket 1/1 - 5/31 105 64 169 6/1 - 8/31 175 64 239 9/1 - 12/31 105 64 169 Northampton Hampshire All year 87 39 126 Pittsfield Berkshire 1/1 - 6/30 92 59 151 7/1 - 8/31 107 59 166 9/1 - 12/31 92 59 151 Plymouth Plymouth All year 90 54 144 Quincy Norfolk All year 106 44 150 Springfield Hampden All year 82 44 126 Taunton, New Bedford Bristol All year 85 44 129 Worcester Worcester All year 85 49 134 MD Counties of Montgomery Before 2/1/06: and Prince George's  1/1 - 5/31 187 64 251  6/1 - 8/31 145 64 209  9/1 - 12/31 166 64 230 After 1/31/06:  1/1 - 6/30 180 64 244  7/1 - 8/31 150 64 214  9/1 - 11/30 192 64 256  12/1 - 12/31 180 64 244 Aberdeen, Bel Air, Belcamp, Edgewood Harford All year 76 44 120
    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Maryland (MD) Maine (ME) Michigan (MI)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 MD Annapolis Anne Arundel All year $104 $64 $168 Baltimore Baltimore; Baltimore City All year 141 59 200 Cambridge, St. Michaels Dorchester, Talbot 1/1 - 5/31 101 54 155 6/1 - 8/31 139 54 193 9/1 - 12/31 101 54 155 Columbia Howard All year 103 49 152 Frederick Frederick Before 2/1/06 71 39 110 After 1/31/06 78 39 117 La Plata, Indian Head Charles All year 68 39 107 Lexington Park, Leonardtown, Lusby St. Mary's, Calvert All year 76 39 115 Ocean City Worcester 1/1 - 5/31 71 64 135 6/1 - 9/30 155 64 219 10/1 - 12/31 71 64 135 ME Bar Harbor Hancock 1/1 - 6/30 79 49 128 7/1 - 8/31 137 49 186 9/1 - 12/31 79 49 128 Kennebunk, Kittery, York Before 2/1/06: Sanford  1/1 - 6/30 68 54 122  7/1 - 8/31 105 54 159  9/1 - 12/31 68 54 122 After 1/31/06:  1/1 - 6/30 68 54 122  7/1 - 8/31 108 54 162  9/1 - 10/31 81 54 135  11/1 - 12/31 68 54 122 Portland Cumberland 1/1 - 6/30 77 44 121 7/1 - 10/31 98 44 142 11/1 - 12/31 77 44 121 Rockport Knox 1/1 - 6/30 60 49 109 7/1 - 8/31 83 49 132 9/1 - 12/31 60 49 109 MI Ann Arbor Washtenaw All year 81 44 125 Benton Harbor, St. Joseph, Stevensville Berrien All year 70 49 119 Charlevoix Charlevoix 1/1 - 8/31 70 49 119 9/1 - 11/30 61 49 110 12/1 - 12/31 70 49 119 Detroit Wayne Before 2/1/06 90 44 134 After 1/31/06 93 49 142 East Lansing, Lansing Ingham, Eaton All year 73 39 112 Flint Genesee All year 74 39 113 Frankenmuth Saginaw All year 62 44 106 Grand Rapids Kent All year 71 39 110 Holland Ottawa All year 71 44 115 Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 71 44 115 Mackinac Island Mackinac 1/1 - 6/30 67 49 116 7/1 - 8/31 81 49 130 9/1 - 12/31 67 49 116
    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Michigan (MI) Minnesota (MN) Missouri (MO) Mississippi (MS) Montana (MT)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 MI Midland Midland All year $ 79 $39 $118 Mount Pleasant Isabella All year 68 44 112 Muskegon Muskegon 1/1 - 5/31 63 39 102 6/1 - 8/31 79 39 118 9/1 - 12/31 63 39 102 Ontonagon, Baraga, Houghton Ontonagon, Baraga, Houghton All year 64 39 103 Petosky Emmet 1/1 - 5/31 62 54 116 6/1 - 8/31 83 54 137 9/1 - 12/31 62 54 116 Pontiac, Auburn Hills Oakland All year 86 44 130 Sault Ste. Marie Chippewa 1/1 - 6/30 60 39 99 7/1 - 8/31 68 39 107 9/1 - 12/31 60 39 99 South Haven Van Buren 1/1 - 5/31 61 39 100 6/1 - 8/31 72 39 111 9/1 - 12/31 61 39 100 Traverse City, Leland Grand Traverse, Leelanau 1/1 - 6/30 61 44 105 7/1 - 8/31 95 44 139 9/1 - 12/31 61 44 105 Warren Macomb All year 68 39 107 MN Coon Rapids, Ramsey Anoka All year 62 44 106 Duluth St. Louis 1/1 - 5/31 67 49 116 6/1 - 9/30 85 49 134 10/1 - 12/31 67 49 116 Eagan Dakota After 1/31/06 78 49 127 Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Dakota Before 2/1/06 65 49 114 Minneapolis, St. Paul Hennepin, Ramsey All year 113 64 177 Rochester Olmsted All year 81 44 125 MO Kansas City Jackson, Clay, Cass, Platte Before 11/20/05 87 49 136 After 11/19/05 91 49 140 Osage Beach Camden, Miller All year 68 49 117 Springfield Greene All year 65 39 104 St. Louis St. Louis, St. Charles; St. Louis City All year 101 59 160 St. Robert, Fort Leonard Wood Pulaski All year 66 39 105 MS Robinsonville Tunica All year 66 44 110 Starkville Oktibbeha All year 66 44 110 MT Big Sky, West Gallatin 1/1 - 5/31 66 49 115 Yellowstone 6/1 - 8/31 89 49 138 9/1 - 12/31 66 49 115 Butte Silver Bow All year 63 44 107 Helena Lewis and Clark After 1/31/06 64 44 108 Missoula Missoula All year 68 39 107 Polson, Kalispell Lake, Flathead 1/1 - 5/31 60 44 104 6/1 - 8/31 73 44 117 9/1 - 12/31 60 44 104

    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): North Carolina (NC) North Dakota (ND) Nebraska (NE) New Hampshire (NH) New Jersey (NJ)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 NC Asheville Buncombe 1/1 - 5/31 $ 63 $49 $112 6/1 - 10/31 73 44 117 11/1 - 12/31 63 49 112 Atlantic Beach Carteret 1/1 - 5/31 60 49 109 Morehead City 6/1 - 8/31 83 49 122 9/1 - 12/31 63 49 109 Chapel Hill Orange All year 76 49 109 Charlotte Mecklenburg All year 70 49 125 Cherokee Swain All year 62 44 106 Durham Durham All year 77 49 126 Greensboro Guilford 1/1 - 3/31 72 44 116 4/1 - 10/31 82 44 126 11/1 - 12/31 72 44 116 Greenville Pitt All year 62 39 101 Kill Devil Dare 1/1 - 9/30 86 54 140 10/1 - 12/31 60 54 114 New Bern, Havelock Craven All year 71 44 115 Raleigh Wake All year 73 54 127 Shallotte, Southport, Whiteville Brunswick, Columbus All year 61 39 100 Wilmington New Hanover All year 75 49 124 Winston-Salem Forsyth All year 67 44 111 ND The standard CONUS rate of $99 ($60 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. NE Omaha Douglas All year 79 49 128 NH Concord Merrimack 1/1 - 10/31 81 44 125 11/1 - 12/31 71 44 115 Conway Carroll 1/1 - 2/28 111 49 160 3/1 - 6/30 91 49 140 7/1 - 8/31 141 49 190 9/1 - 12/31 111 49 160 Durham Strafford All year 75 44 119 Laconia Belknap 1/1 - 6/30 83 39 122 7/1 - 8/31 102 39 141 9/1 - 12/31 83 39 122 Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Grafton, Sullivan All year 109 49 158 Manchester Hillsborough All year 83 44 127 Portsmouth Rockingham 1/1 - 6/30 89 44 133 7/1 - 9/30 112 44 156 10/1 - 12/31 89 44 133 NJ Atlantic City Atlantic Before 11/20/05:  1/1 - 4/30 88 54 142  5/1 - 10/31 109 54 163  11/1 - 12/31 88 54 142 After 11/19/05:  1/1 - 4/30 91 54 145  5/1 - 10/31 112 54 166  11/1 - 12/31 91 54 145

    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): New Jersey (NJ) New Mexico (NM) Nevada (NV) New York (NY)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 NJ Belle Mead Somerset All year $117 $44 $161 Cape May, Ocean City Cape May Before 11/20/05:  1/1 - 6/30 76 64 140  7/1 - 8/31 131 64 195  9/1 - 12/31 76 64 140 After 11/19/05:  1/1 - 4/30 91 54 145  5/1 - 10/31 112 54 166  11/1 -12/31 91 54 145 Cherry Hill, Moorestown Camden, Burlington All year 72 44 116 Eatontown, Freehold Monmouth All year 94 49 143 Edison, Piscataway Middlesex All year 107 44 151 Flemington Hunterdon All year 101 39 140 Newark Bergen, Essex, Hudson, Passaic All year 109 49 158 Parsippany Morris All year 116 49 165 Princeton, Trenton Mercer All year 122 44 166 Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Union All year 91 49 140 Toms River Ocean 1/1 - 6/30 78 39 117 7/1 - 8/31 110 39 149 9/1 - 12/31 78 39 117 NM Albuquerque Bernalillo All year 66 49 115 Los Alamos Los Alamos All year 68 49 117 Santa Fe Santa Fe All year 85 59 144 Taos Taos After 1/31/06 64 59 123 NV Incline Village, Crystal Washoe 1/1 - 5/31 97 49 146 Bay, Reno, Sparks 6/1 - 8/31 126 49 175 9/1 - 12/31 97 49 146 Las Vegas Clark 1/1 - 4/30 112 64 176 5/1 - 8/31 99 64 163 9/1 - 12/31 112 64 176 Stateline Douglas Before 2/1/06:  1/1 - 6/30 79 64 143  7/1 - 8/31 87 64 151  9/1 - 11/30 69 64 133  12/1 - 12/31 79 64 143 Stateline, Carson City Douglas, Carson City After 1/31/06 82 64 146 NY Albany Albany All year 94 49 143 Binghamton, Owego Broome, Tioga All year 71 39 110 Buffalo Erie Before 11/20/05 70 54 124 After 11/19/05 79 54 133 Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year 162 64 226 Glens Falls Warren 1/1 - 6/30 75 49 124 7/1 - 8/31 121 49 170 9/1 - 12/31 75 49 124

    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): New York (NY) Ohio (OH)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 NY Ithaca, Waterloo, Romulus Tompkins, Seneca All year $ 86 $49 $130 Kingston Ulster All year 83 49 132 Lake Placid Essex 1/1 - 2/28 114 54 168 3/1 - 6/30 83 54 137 7/1 - 8/31 142 54 196 9/1 - 11/30 95 54 149 12/1 - 12/31 114 54 168 Manhattan The boroughs of Manhattan, Brooklyn, Queens, 1/1 - 5/31 201 64 265 The Bronx, and Staten Island 6/1 - 8/31 180 64 244 9/1 - 12/31 226 64 290 Niagara Falls Niagara 1/1 - 6/30 60 44 104 7/1 - 8/31 83 44 127 9/1 - 12/31 60 44 104 Nyack, Palisades Rockland All year 95 49 144 Poughkeepsie Dutchess All year 102 54 156 Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Suffolk All year 126 64 190 Rochester Monroe All year 81 44 125 Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 93 44 137 Schenectady 7/1 - 8/31 147 44 191 9/1 - 12/31 93 44 137 Syracuse Onondaga All year 78 44 122 Tarrytown, White Plains, New Rochelle, Yonkers Westchester All year 130 59 189 Troy Rensselaer All year 80 39 119 West Point Orange All year 97 44 141 OH Akron Summit All year 65 49 114 Canton Stark All year 70 44 114 Cincinnati Hamilton, Clermont All year 78 54 132 Cleveland Cuyahoga All year 96 54 150 Columbus Franklin Before 11/20/05 81 49 130 After 11/19/05 88 49 137 Dayton, Fairborn Greene, Darke, Montgomery Before 11/20/05 70 44 114 After 11/19/05 77 44 121 Hamilton Butler, Warren All year 75 49 124 Mentor Lake All year 73 44 117 Port Clinton Ottawa 1/1 - 5/31 60 44 104 6/1 - 8/31 76 44 120 9/1 - 12/31 60 44 104 Rittman Wayne, Medina All year 62 39 101 Sandusky, Bellevue Erie, Huron All year 88 39 127

    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Ohio (OH) Oklahoma (OK) Oregon (OR) Pennsylvania (PA)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 OH Toledo Lucas All year $ 70 $44 $114 Youngstown Mahoning, Trumbull All year 72 39 111 OK Oklahoma City Oklahoma All year 67 49 116 Tulsa Tulsa, Creek, Osage, Rogers All year 66 44 110 OR Ashland Jackson All year 70 44 114 Beaverton Washington All year 72 44 116 Bend Deschutes All year 66 44 110 Clackamas Clackamas All year 67 39 106 Crater Lake Klamath All year 68 39 107 Eugene, Florence Lane All year 76 44 120 Lincoln City Lincoln 1/1 - 6/30 74 49 123 7/1 - 8/31 94 49 143 9/1 - 12/31 74 49 123 Portland Multnomah All year 98 49 147 Seaside Clatsop 1/1 - 6/30 71 54 125 7/1 - 8/31 98 54 152 9/1 - 12/31 71 54 125 PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 71 44 115 Chambersburg Franklin All year 61 44 105 Chester, Radnor, Essington Delaware All year 84 44 128 Erie Erie 1/1 - 8/31 77 39 116 9/1 - 11/30 70 39 109 12/1 - 12/31 77 39 116 Gettysburg Adams 1/1 - 3/31 70 54 124 4/1 - 10/31 87 54 141 11/1 - 12/31 70 54 124 Harrisburg, Hershey Dauphin Before 11/20/05:  1/1 - 6/30 77 44 121  7/1 - 8/31 101 44 145  9/1 - 12/31 77 44 121 Harrisburg Dauphin (except City of Hershey) After 11/19/05 83 44 127 Hershey City limits of Hershey After 11/19/05:  1/1 - 2/28 78 44 122  3/1 - 5/31 87 44 131  6/1 - 9/30 139 44 183  10/1 - 12/31 78 44 122 King of Prussia, Fort Washington, Warminster Montgomery, Bucks All year 100 54 154 Lancaster Lancaster All year 78 49 127 Malvern, Frazer, Berwyn, Phoenixville Chester All year 99 49 148 Mechanicsburg Cumberland All year 70 54 124 Philadelphia Philadelphia All year 125 64 189 Pittsburgh Allegheny All year 91 54 145 Reading Berks All year 72 44 116 Scranton Lackawanna All year 70 39 109 State College Centre All year 71 44 115

    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Rhode Island (RI) South Carolina (SC) South Dakota (SD) Tennessee (TN) Texas (TX)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 RI East Greenwich, Warwick, North Kingstown Kent, Washington All year $ 98 $49 $147 Jamestown, Middletown, Newport 1/1 - 4/30 90 64 154 Newport 5/1 - 10/31 136 64 200 11/1 - 12/31 90 64 154 Providence Providence All year 139 54 193 SC Charleston Charleston, Berkeley, Dorchester Before 11/20/05 78 54 132 After 11/19/05 89 54 143 Columbia Richland All year 66 44 110 Greenville Greenville All year 65 49 114 Hilton Head Beaufort 1/1 - 2/28 75 54 129 3/1 - 10/31 112 54 166 11/1 - 12/31 75 54 129 Myrtle Beach Horry 1/1 - 2/28 65 54 119 3/1 - 5/31 78 54 132 6/1 - 8/31 107 54 161 9/1 - 12/31 65 54 119 SD Hot Springs, Custer Fall River, Custer 1/1 - 5/31 60 39 99 6/1 - 8/31 92 39 131 9/1 - 12/31 60 39 99 Rapid City Pennington 1/1 - 5/31 60 44 104 6/1 - 8/31 99 44 143 9/1 - 12/31 60 44 104 Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 4/30 60 44 104 5/1 - 8/31 86 44 130 9/1 - 12/31 60 44 104 TN Brentwood, Franklin Williamson All year 75 49 124 Chattanooga Hamilton All year 77 44 121 Gatlinburg, Townsend Sevier, Blount All year 66 49 115 Knoxville Knox All year 69 49 118 Memphis Shelby Before 11/20/05 73 49 122 After 11/19/05 78 49 127 Nashville Davidson All year 96 54 150 Oak Ridge Anderson After 1/31/06 68 39 107 TX Arlington, Fort Worth, Grapevine Tarrant; City limits of Grapevine All year 117 44 161 Austin Travis All year 78 54 132 College Station Brazos All year 69 39 108 Corpus Christi Nueces All year 72 44 116 Dallas Dallas; City limits of Dallas 1/1 - 3/31 104 59 163 4/1 - 12/31 95 59 154 El Paso El Paso Before 2/1/06 66 44 110 After 1/31/06 69 44 113 Galveston Galveston All year 87 49 136

    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Texas (TX) Utah (UT) Virginia (VA)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 TX Houston Montgomery, Fort Bend, Harris; L.B. Johnson Space Center All year $ 92 $59 $151 Hunt County All year 62 39 101 Killeen Bell All year 63 39 102 Laredo Webb All year 86 44 130 McAllen Hidalgo All year 68 44 112 Plano Collin All year 74 49 123 Round Rock Williamson All year 71 44 115 San Antonio Bexar Before 11/20/05 89 54 143 After 11/19/05 96 54 150 South Padre Island Cameron 1/1 - 2/28 67 44 111 3/1 - 8/31 89 44 133 9/1 - 12/31 67 44 111 Waco McLennan All year 72 39 111 UT Ogden Weber All year 63 44 107 Park City Summit 1/1 - 3/31 127 64 191 4/1 - 11/30 68 64 132 12/1 - 12/31 127 64 191 Provo Utah All year 64 49 113 Salt Lake City Salt Lake, Tooele All year 78 54 132 VA Cities of Alexandria, Before 2/1/06: Fairfax, and Falls  1/1 - 5/31 187 64 251 Church, and the  6/1 - 8/31 145 64 209 counties of Arlington,  9/1 - 12/31 166 64 230 Fairfax, and Loudoun After 1/31/06:  1/1 - 6/30 180 64 244  7/1 - 8/31 150 64 214  9/1 - 11/30 192 64 256  12/1 - 12/31 180 64 244 Charlottesville Albemarle (After 11/19/05); City of Charlottesville All year 78 44 122 Fredericksburg Spotsylvania, Stafford; City of Fredericksburg All year 61 49 110 Lynchburg Campbell; City of Lynchburg All year 66 44 110 Manassas City of Manassas All year 76 39 115 Richmond Chesterfield, Richmond, Goochland, Henrico; City of Richmond All year 96 54 150 Roanoke City limits of Roanoke All year 69 44 113 Virginia Beach Cities of Virginia Beach, Norfolk, Portsmouth, 1/1 - 3/31 62 49 112 Chesapeake, and Suffolk 4/1 - 5/31 84 49 133 6/1 - 9/30 124 49 173 10/1 - 12/31 62 49 112 Wallops Island Accomack 1/1 - 5/31 70 49 119 6/1 - 8/31 98 49 147 9/1 - 12/31 70 49 119 Warrenton Fauquier All year 67 44 111 Williamsburg York, James City; Cities of Williamsburg, 1/1 - 3/31 67 54 121 Poquoson, Hampton, and Newport News 4/1 - 8/31 82 54 136 9/1 - 12/31 67 54 121 Woodbridge Prince William All year 76 44 120

    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): Vermont (VT) Washington (WA) Wisconsin (WI)Regular federal method: October 1, 2005 (Table 4) List of states under October 1, 2005 (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 VT Burlington, St. Albans Chittenden, Franklin 1/1 - 4/30 $ 78 $49 $127 5/1 - 10/31 92 49 141 11/1 - 12/31 70 49 127 Manchester Bennington All year 76 59 135 Montpelier Washington 1/1 - 4/30 70 54 124 5/1 - 10/31 81 54 135 11/1 - 12/31 70 54 124 Stowe Lamoille All year 113 64 177 White River Junction Windsor 1/1 - 2/28 81 54 135 3/1 - 8/31 72 54 126 9/1 - 12/31 81 54 135 WA Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor San Juan, Skagit, Island All year 71 59 130 Bremerton Kitsap All year 70 59 129 Everett, Lynnwood Snohomish All year 76 54 130 Ocean Shores Grays Harbor All year 81 44 125 Olympia, Tumwater Thurston All year 68 49 117 Port Angeles, Port Clallam, Jefferson 1/1 - 6/30 71 59 130 Townsend 7/1 - 8/31 98 59 157 9/1 - 12/31 71 59 130 Seattle King All year 124 64 188 Spokane Spokane All year 64 49 163 Tacoma Pierce All year 74 59 133 Vancouver Clark, Cowlitz, Skamania All year 98 49 147 WI Appleton City of Appleton All year 73 44 117 Brookfield Waukesha All year 77 44 121 Green Bay Brown All year 67 44 111 Lake Geneva Walworth 1/1 - 5/31 90 54 144 6/1 - 9/30 122 54 176 10/1 - 12/31 90 54 144 Madison Dane All year 80 54 134 Milwaukee Milwaukee Before 11/20/05 79 44 123 After 11/19/05 89 44 133 Racine Racine All year 76 44 120 Sheboygan Sheboygan All year 68 44 112 Sturgeon Bay Door 1/1 - 6/30 62 49 111 7/1 - 8/31 77 49 126 9/1 - 12/31 62 49 111 Wisconsin Dells Columbia 1/1 - 6/30 60 64 124 7/1 - 8/31 83 64 147 9/1 - 12/31 60 64 124

    <ROM>Table 4. </ROM>(Effective October 1, 2005) <ROM><ITL>(Continued)</ITL></ROM>October 1, 2005 (Regular federal method): West Virginia (WV) Wyoming (WY)Regular federal method: October 1, 2005 (Table 3) List of states under October 1, 2005 (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 WV Charleston Kanawha All year $ 77 $44 $121 Morgantown Monongalia All year 66 44 110 Shepherdstown Jefferson All year 63 44 107 Wheeling Ohio All year 66 44 110 WY Cody Park 1/1 - 3/31 66 44 110 4/1 - 5/31 60 44 104 6/1 - 10/31 107 44 151 11/1 - 12/31 66 44 110 Jackson, Pinedale Teton, Sublette 1/1 - 5/31 71 54 125 6/1 - 9/30 110 54 164 10/1 - 12/31 71 54 125

    October 1, 2005 (Regular federal method): FootnotesFootnotes: October 1, 2005 (Table 4) 1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2006, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2006 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2006. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2006, through December 31, 2006. See Transition Rules under How To Use Per Diem Rate Tables for an example. 2Unless otherwise specified, the per diem locality is defined as all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. 3Per diem localities with county definitions shall include all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately). 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. Note: Recognizing that all locations are not incorporated cities, the term city limits has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.

    How To Get Tax Help More information Tax help Free tax services Tax help Help Tax help Assistance Tax help Publications Tax help TTY/TDD information

    You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

    Contacting your Taxpayer Advocate. Taxpayer Advocate

    If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.

    The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.

    To contact your Taxpayer Advocate:

  • Call the Taxpayer Advocate toll free at 1-877-777-4778.
  • Call, write, or fax the Taxpayer Advocate office in your area.
  • Call 1-800-829-4059 if you are a TTY/TDD user.
  • Visit www.irs.gov/advocate.
  • For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish).

    Free tax services.

    To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and an index of tax topics. It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

    Internet. You can access the IRS website 24 hours a day, 7 days a week, at www.irs.gov to:

  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
  • Check the status of your 2005 refund. Click on Where's My Refund. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2005 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.
  • Download forms, instructions, and publications.
  • Order IRS products online.
  • Research your tax questions online.
  • Search publications online by topic or keyword.
  • View Internal Revenue Bulletins (IRBs) published in the last few years.
  • Figure your withholding allowances using our Form W-4 calculator.
  • Sign up to receive local and national tax news by email.
  • Get information on starting and operating a small business.
  • Phone. Many services are available by phone.

  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. You should receive your order within 10 days.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
  • TeleTax topics. Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics.
  • Refund information. If you would like to check the status of your 2005 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2005 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.
  • Evaluating the quality of our telephone services. To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to sometimes listen in on or record telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

    Walk-in. Many products and services are available on a walk-in basis.

  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • Mail. You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. National Distribution Center P.O. Box 8903 Bloomington, IL 61702-8903

    CD-ROM for tax products. You can order Publication 1796, IRS Tax Products CD-ROM, and obtain:

  • A CD that is released twice so you have the latest products. The first release ships in late December and the final release ships in late February.
  • Current-year forms, instructions, and publications.
  • Prior-year forms, instructions, and publications.
  • Tax Map: an electronic research tool and finding aid.
  • Tax law frequently asked questions (FAQs).
  • Tax Topics from the IRS telephone response system.
  • Fill-in, print, and save features for most tax forms.
  • Internal Revenue Bulletins.
  • Toll-free and email technical support.
  • Buy the CD-ROM from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee).

    CD-ROM for small businesses. Publication 3207, The Small Business Resource Guide CD-ROM for 2005, has a new look and enhanced navigation features. This year's CD includes:

  • Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
  • All the business tax forms, instructions, and publications needed to successfully manage a business.
  • Tax law changes for 2005.
  • IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic.
  • Web links to various government agencies, business associations, and IRS organizations.
  • Rate the Product survey—your opportunity to suggest changes for future editions.
  • An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.

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