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You are here:
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):
Footnotes
Footnotes:
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):
Footnotes
Footnotes:
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):
Footnotes
Footnotes:
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):
Footnotes
Footnotes:
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
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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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