2000 Tax Help Archives  
  Home > Tax Help Archives > 2000 > Publications > Publication 1542

Publication 1542 2000 Tax Year

Table 2. Maximum Federal Per Diem Rates

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table 2. MAXIMUM FEDERAL PER DIEM RATES (Effective October 1, 2000)
The standard rate of $85 ($55 for lodging and $30 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.)


Per Diem Locality: Computing Maximum Rate:
State Key City 1 County Location and/or Defined Location 2, 3 Effective Date of Maximum Rate Maximum Lodging Rate M&IE Rate Maximum Per Diem Rate 4
AL Birmingham Jefferson All year $59.00 $38.00 $97.00
Gulf Shores Baldwin 1/1 - 5/14 $64.00 $34.00 $98.00
5/15 - 9/4 $101.00 $34.00 $135.00
9/5 -12/31 $64.00 $34.00 $98.00
Huntsville Madison All year $70.00 $38.00 $108.00
Montgomery Montgomery All year $61.00 $38.00 $99.00
AR Hot Springs Garland All year $60.00 $30.00 $90.00
Little Rock Pulaski All year $61.00 $34.00 $95.00
AZ Casa Grande Pinal 1/1 - 4/30 $80.00 $34.00 $114.00
5/1 -12/31 $60.00 $34.00 $94.00
Chinle Apache 1/1 - 4/30 $62.00 $34.00 $96.00
5/1 -10/31 $98.00 $34.00 $132.00
11/1-12/31 $62.00 $34.00 $96.00
Flagstaff All points in Coconino County not covered under Grand Canyon per diem area 1/1 - 4/30 $55.00 $34.00 $89.00
5/1 -10/31 $67.00 $34.00 $101.00
11/1 - 12/31 $55.00 $34.00 $89.00
Grand Canyon All points in the Grand Canyon National Park and Kaibab National Forest within Coconino County All year $106.00 $42.00 $148.00
Kayenta Navajo 1/1 - 4/14 $65.00 $30.00 $95.00
4/15 - 10/15 $98.00 $30.00 $128.00
10/16 - 12/31 $65.00 $30.00 $95.00
Phoenix/Scottsdale Maricopa 1/1 - 4/15 $107.00 $42.00 $149.00
4/16 -5/31 $79.00 $42.00 $121.00
6/1 - 8/31 $59.00 $42.00 $101.00
9/1 -12/31 $90.00 $42.00 $132.00
Tucson Pima 1/1 - 4/15 $85.00 $38.00 $123.00
4/16 - 12/31 $58.00 $38.00 $96.00
Yuma Yuma All year $58.00 $34.00 $92.00
CA Bridgeport City limits of Bridgeport All year $55.00 $30.00 $85.00
Clearlake Lake All year $59.00 $30.00 $89.00
Contra Costa County Contra Costa All year $91.00 $42.00 $133.00
Death Valley Inyo All year $85.00 $46.00 $131.00
Kern County Kern All year $68.00 $38.00 $106.00
Los Angeles Los Angeles, Orange, Ventura, Edwards AFB; Naval Weapons Center and Ordnance Test Station, China Lake All year $99.00 $46.00 $145.00
Madera Madera All year $55.00 $30.00 $85.00
Mammoth Lakes Mono (except Bridgeport) All year $69.00 $46.00 $115.00
Marin County Marin All year $84.00 $42.00 $126.00
Modesto Stanislaus All year $60.00 $34.00 $94.00
CA Monterey Monterey 1/1 - 4/30 $75.00 $42.00 $117.00
5/1 -10/31 $94.00 $42.00 $136.00
11/1 - 12/31 $75.00 $42.00 $117.00
Napa Napa All year $100.00 $42.00 $142.00
Oakhurst City limits of Oakhurst (except Madera) 1/1 - 4/30 $59.00 $38.00 $97.00
5/1 - 9/30 $75.00 $38.00 $113.00
10/1 - 12/31 $59.00 $38.00 $97.00
Oakland Alameda All year $118.00 $38.00 $156.00
Ontario/Barstow/Victorville San Bernardino All year $64.00 $38.00 $102.00
Palm Springs Riverside 1/1 - 5/31 $129.00 $42.00 $171.00
6/1 -12/31 $79.00 $42.00 $121.00
Point Arena/Gualala Mendocino All year $109.00 $38.00 $147.00
Sacramento Sacramento All year $79.00 $42.00 $121.00
San Diego San Diego All year $99.00 $46.00 $145.00
San Francisco San Francisco All year $159.00 $46.00 $205.00
San Luis Obispo San Luis Obispo 1/1 - 5/14 $69.00 $38.00 $107.00
5/15 -9/15 $84.00 $38.00 $122.00
9/16 - 12/31 $69.00 $38.00 $107.00
San Mateo/Redwood City San Mateo All year $110.00 $42.00 $152.00
Santa Barbara Santa Barbara All year $99.00 $38.00 $137.00
Santa Cruz Santa Cruz 1/1 - 4/30 $80.00 $42.00 $122.00
5/1 - 9/15 $108.00 $42.00 $150.00
9/16 - 12/31 $80.00 $42.00 $122.00
Santa Monica City limits of Santa Monica All year $109.00 $38.00 $147.00
Santa Rosa Sonoma All year $79.00 $42.00 $121.00
Solano County Solano All year $79.00 $42.00 $121.00
South Lake Tahoe El Dorado 1/1 - 5/31 $77.00 $42.00 $119.00
6/1 - 8/31 $99.00 $42.00 $141.00
9/1 -12/31 $77.00 $42.00 $119.00
Sunnyvale/Palo Alto/San Jose Santa Clara All year $139.00 $46.00 $185.00
Tahoe City Placer All year $145.00 $42.00 $187.00
Truckee Nevada 1/1 - 6/14 $70.00 $42.00 $112.00
6/15 -9/30 $90.00 $42.00 $132.00
10/1 - 12/31 $70.00 $42.00 $112.00
Visalia Tulare All year $65.00 $38.00 $103.00
West Sacramento Yolo All year $69.00 $30.00 $99.00
Yosemite National Park Mariposa 1/1 - 4/30 $82.00 $46.00 $128.00
5/1 - 9/30 $114.00 $46.00 $160.00
10/1 - 12/31 $82.00 $46.00 $128.00
CO Aspen Pitkin 1/1 - 4/30 $145.00 $46.00 $191.00
5/1 -12/31 $89.00 $46.00 $135.00
Boulder Boulder All year $90.00 $42.00 $132.00
Colorado Springs El Paso 1/1 - 5/14 $59.00 $38.00 $97.00
5/15 -9/15 $73.00 $38.00 $111.00
9/16 - 12/31 $59.00 $38.00 $97.00
CO Cortez Montezuma All year $69.00 $34.00 $103.00
Crested Butte City limits of Crested Butte All year $95.00 $42.00 $137.00
Denver Adams, Arapahoe, Denver All year $86.00 $42.00 $128.00
Durango La Plata 1/1 - 5/14 $61.00 $38.00 $99.00
5/15 -9/30 $84.00 $38.00 $122.00
10/1 - 12/31 $61.00 $38.00 $99.00
Ft. Collins Larimer (except Loveland) All year $76.00 $34.00 $110.00
Glenwood Springs Garfield 1/16 -5/14 $55.00 $30.00 $85.00
5/15 - 10/15 $72.00 $30.00 $102.00
10/16 - 12/31 $55.00 $30.00 $85.00
Gunnison Gunnison (except Crested Butte) 1/1 - 5/14 $55.00 $34.00 $89.00
5/15 -9/30 $70.00 $34.00 $104.00
10/1 - 12/31 $55.00 $34.00 $89.00
Jefferson County Jefferson All year $69.00 $34.00 $103.00
Loveland City limits of Loveland All year $69.00 $30.00 $99.00
Montrose Montrose All year $60.00 $34.00 $94.00
Pueblo Pueblo 1/1 - 5/31 $58.00 $34.00 $92.00
6/1 - 9/30 $72.00 $34.00 $106.00
10/1 - 12/31 $58.00 $34.00 $92.00
Silverthorne/Keystone Summit 1/1 - 4/1 $170.00 $38.00 $208.00
4/2 -11/30 $130.00 $38.00 $168.00
12/1 - 12/31 $170.00 $38.00 $208.00
Steamboat Springs Routt All year $59.00 $38.00 $97.00
Telluride San Miguel 1/1 - 3/31 $147.00 $46.00 $193.00
4/1 - 6/14 $85.00 $46.00 $131.00
6/15 - 12/31 $115.00 $46.00 $161.00
Vail Eagle 1/1 - 3/31 $190.00 $46.00 $236.00
4/1 - 6/30 $105.00 $46.00 $151.00
7/1 -11/30 $129.00 $46.00 $175.00
12/1 - 12/31 $190.00 $46.00 $236.00
CT Bridgeport City limits of Bridgeport All year $109.00 $34.00 $143.00
Danbury Fairfield (except Bridgeport) All year $77.00 $38.00 $115.00
Groton New London (except city limits of New London) 1/1 - 4/30 $62.00 $30.00 $92.00
5/1 -10/31 $99.00 $30.00 $129.00
11/1 - 12/31 $62.00 $30.00 $92.00
Hartford Hartford All year $99.00 $42.00 $141.00
Lakeville/Salisbury Litchfield All year $85.00 $38.00 $123.00
Middlesex County Middlesex All year $60.00 $30.00 $90.00
New Haven New Haven All year $87.00 $38.00 $125.00
New London City limits of New London All year $97.00 $34.00 $131.00
Putnam/Danielson Windham All year $56.00 $30.00 $86.00
DC Washington Washington, DC (Also the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington, Loudoun, and Fairfax in Virginia; and the counties of Montgomery and Prince George's in Maryland). (See also Maryland and Virginia.) All year $119.00 $46.00 $165.00
DE Dover Kent All year $69.00 $34.00 $103.00
Lewes Sussex 1/1 - 5/31 $55.00 $42.00 $97.00
6/1 - 8/31 $73.00 $42.00 $115.00
9/1 -12/31 $55.00 $42.00 $97.00
Wilmington New Castle All year $99.00 $34.00 $133.00
FL Altamonte Springs Seminole All year $71.00 $38.00 $109.00
Cocoa Beach Brevard All year $85.00 $34.00 $119.00
Daytona Beach Volusia 1/1 - 1/31 $70.00 $38.00 $108.00
2/1 - 8/31 $85.00 $38.00 $123.00
9/1 -12/31 $70.00 $38.00 $108.00
Ft. Lauderdale Broward 1/1 - 4/30 $90.00 $42.00 $132.00
5/1 -12/14 $65.00 $42.00 $107.00
12/15 - 12/31 $90.00 $42.00 $132.00
Ft. Myers Lee 1/1 - 1/14 $55.00 $42.00 $97.00
1/15 -4/15 $70.00 $42.00 $112.00
4/16 - 12/31 $55.00 $42.00 $97.00
Ft. Pierce St Lucie 1/1 - 4/30 $78.00 $46.00 $124.00
5/1 -12/14 $66.00 $46.00 $112.00
12/15 - 12/31 $78.00 $46.00 $124.00
Ft. Walton Beach Okaloosa All year $80.00 $38.00 $118.00
Gainesville Alachua All year $61.00 $34.00 $95.00
Gulf Breeze Santa Rosa 1/1 - 4/30 $55.00 $38.00 $93.00
5/1 - 9/30 $115.00 $38.00 $153.00
10/1 - 12/31 $55.00 $38.00 $93.00
Jacksonville/Mayport Duval County; Naval Station All year $65.00 $34.00 $99.00
Key West Monroe 1/1 - 4/30 $165.00 $46.00 $211.00
5/1 - 12/31 $105.00 $46.00 $151.00
Kissimmee Osceola 1/1 - 1/31 $62.00 $34.00 $96.00
2/1 - 4/30 $77.00 $34.00 $111.00
5/1 - 12/31 $62.00 $34.00 $96.00
Lakeland Polk 1/1 - 4/30 $71.00 $34.00 $105.00
5/1 - 12/31 $61.00 $34.00 $95.00
Leesburg Lake 1/1 - 4/15 $68.00 $30.00 $98.00
4/16 - 10/31 $55.00 $30.00 $85.00
11/1 - 12/31 $68.00 $30.00 $98.00
Miami Dade 1/1 - 4/15 $89.00 $42.00 $131.00
4/16 - 12/31 $75.00 $42.00 $117.00
Naples Collier 1/1 - 4/15 $109.00 $38.00 $147.00
4/16 - 12/15 $55.00 $38.00 $93.00
12/16 - 12/31 $109.00 $38.00 $147.00
Ocala Marion All year $59.00 $30.00 $89.00
Orlando Orange All year $86.00 $42.00 $128.00
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) 1/1 - 4/30 $105.00 $46.00 $151.00
5/1 - 12/31 $69.00 $46.00 $115.00
Panama City Bay 1/1 - 2/28 $55.00 $38.00 $93.00
3/1 - 9/15 $72.00 $38.00 $110.00
9/16 - 12/31 $55.00 $38.00 $93.00
FL Punta Gorda Charlotte 1/1 - 4/15 $75.00 $38.00 $113.00
4/16 - 12/14 $55.00 $38.00 $93.00
12/15 - 12/31 $75.00 $38.00 $113.00
Sarasota Sarasota 1/1 - 4/30 $95.00 $38.00 $133.00
5/1 - 12/31 $55.00 $38.00 $93.00
Sebring Highlands All year $64.00 $30.00 $94.00
St. Augustine St. Johns 1/1 - 1/31 $63.00 $38.00 $101.00
2/1 - 5/31 $72.00 $38.00 $110.00
6/1 - 12/31 $63.00 $38.00 $101.00
Stuart Martin All year $57.00 $38.00 $95.00
Tallahassee Leon All year $65.00 $34.00 $99.00
Tampa/St. Petersburg Hillsborough, Pinellas 1/1 - 4/30 $105.00 $38.00 $143.00
5/1 - 12/31 $89.00 $38.00 $127.00
Vero Beach Indian River 1/1 - 4/15 $80.00 $38.00 $118.00
4/16 - 12/14 $62.00 $38.00 $100.00
12/15 - 12/31 $80.00 $38.00 $118.00
GA Albany Dougherty All year $57.00 $34.00 $91.00
Athens Clarke All year $69.00 $34.00 $103.00
Atlanta Fulton, Gwinnett All year $93.00 $38.00 $131.00
Clayton County Clayton All year $64.00 $30.00 $94.00
Cobb County Cobb All year $78.00 $34.00 $112.00
Columbus Muscogee All year $56.00 $34.00 $90.00
Conyers Rockdale All year $69.00 $34.00 $103.00
Dekalb County Dekalb All year $78.00 $34.00 $112.00
Savannah Chatham All year $71.00 $38.00 $109.00
IA Cedar Rapids Linn All year $58.00 $34.00 $92.00
Des Moines Polk All year $67.00 $34.00 $101.00
ID Boise Ada All year $61.00 $38.00 $99.00
Coeur d' Alene Kootenai All year $56.00 $34.00 $90.00
Ketchum Blaine All year $84.00 $42.00 $126.00
McCall Valley All year $58.00 $38.00 $96.00
Stanley Custer 1/1 - 5/31 $55.00 $38.00 $93.00
6/1 - 9/30 $64.00 $38.00 $102.00
10/1 - 12/31 $55.00 $38.00 $93.00
Sun Valley City limits of Sun Valley All year $149.00 $42.00 $191.00
IL Aurora Kane (except Elgin) All year $76.00 $30.00 $106.00
Chicago Cook, Lake All year $130.00 $46.00 $176.00
Du Page County Du Page All year $89.00 $38.00 $127.00
Elgin City limits of Elgin All year $60.00 $30.00 $90.00
Rockford Winnebago All year $60.00 $30.00 $90.00
IN Anderson Madison All year $61.00 $30.00 $91.00
Carmel Hamilton All year $65.00 $38.00 $103.00
Ft. Wayne Allen All year $57.00 $30.00 $87.00
IN Indianapolis Marion All year $70.00 $42.00 $112.00
Lafayette Tippecanoe All year $65.00 $30.00 $95.00
Michigan City La Porte All year $59.00 $34.00 $93.00
Muncie Delaware All year $59.00 $34.00 $93.00
Nashville Brown 1/1 - 3/31 $59.00 $38.00 $97.00
4/1 - 11/15 $75.00 $38.00 $113.00
11/16 - 12/31 $59.00 $38.00 $97.00
South Bend St. Joseph All year $58.00 $34.00 $92.00
Valparaiso/Burlington Beach Porter All year $69.00 $34.00 $103.00
KS Kansas City/Overland Park Johnson, Wyandotte All year $85.00 $38.00 $123.00
Wichita Sedgwick All year $59.00 $38.00 $97.00
KY Covington Kenton All year $80.00 $38.00 $118.00
Lexington Fayette All year $59.00 $30.00 $89.00
Louisville Jefferson All year $69.00 $38.00 $107.00
LA Baton Rouge East Baton Rouge Parish All year $65.00 $38.00 $103.00
Gonzales Ascension Parish All year $59.00 $34.00 $93.00
Lake Charles Calcasieu Parish All year $70.00 $34.00 $104.00
New Orleans/St. Orleans, St. Bernard, Plaquemine & 1/1 - 5/31 $139.00 $42.00 $181.00
Bernard Jefferson Parishes 6/1 - 12/31 $89.00 $42.00 $131.00
Shreveport/Bossier City Caddo Parish All year $62.00 $38.00 $100.00
Slidell St. Tammany Parish All year $60.00 $30.00 $90.00
St. Francisville West Feliciana Parish All year $75.00 $38.00 $113.00
MA Andover Essex All year $109.00 $38.00 $147.00
Boston Suffolk All year $192.00 $46.00 $238.00
Cambridge Middlesex All year $192.00 $46.00 $238.00
Falmouth City limits of Falmouth 1/1 - 5/31 $70.00 $38.00 $108.00
6/1 - 9/30 $105.00 $38.00 $143.00
10/1 - 12/31 $70.00 $38.00 $108.00
Hyannis Barnstable All year $94.00 $38.00 $132.00
Lowell City limits of Lowell (except Cambridge) All year $99.00 $34.00 $133.00
Martha's Vineyard Dukes 1/1 - 5/31 $110.00 $46.00 $156.00
6/1 - 10/15 $165.00 $46.00 $211.00
10/16 - 12/31 $110.00 $46.00 $156.00
Nantucket Nantucket All year $95.00 $46.00 $141.00
New Bedford City limits of New Bedford 1/1 - 5/14 $65.00 $34.00 $99.00
5/15 - 10/15 $75.00 $34.00 $109.00
10/16 - 12/31 $65.00 $34.00 $99.00
Northampton Hampshire All year $72.00 $34.00 $106.00
Pittsfield Berkshire All year $65.00 $38.00 $103.00
Plymouth Plymouth 1/1 - 6/14 $62.00 $34.00 $96.00
6/15 - 10/15 $96.00 $34.00 $130.00
10/16 - 12/31 $62.00 $34.00 $96.00
MA Quincy Norfolk All year $74.00 $38.00 $112.00
Springfield Hampden All year $67.00 $34.00 $101.00
Taunton Bristol (except New Bedford) All year $70.00 $30.00 $100.00
Worcester Worcester All year $79.00 $34.00 $113.00
MD Annapolis Anne Arundel All year $90.00 $42.00 $132.00
Baltimore Baltimore All year $110.00 $42.00 $152.00
Columbia Howard All year $110.00 $42.00 $152.00
Frederick Frederick All year $57.00 $30.00 $87.00
Grasonville Queen Annes All year $75.00 $38.00 $113.00
Harford County Harford All year $104.00 $38.00 $142.00
Lexington Park/Leonardtown/Lusby St. Marys, Calvert All year $66.00 $34.00 $100.00
Ocean City Worcester 1/1 - 6/14 $69.00 $46.00 $115.00
6/15 - 10/31 $130.00 $46.00 $176.00
11/1 - 12/31 $69.00 $46.00 $115.00
St. Michaels Talbot All year $100.00 $42.00 $142.00
ME Bar Harbor Hancock 1/1 - 6/14 $89.00 $38.00 $127.00
6/15 - 10/15 $110.00 $38.00 $148.00
10/16 - 12/31 $89.00 $38.00 $127.00
Bath Sagadahoc 1/1 - 4/30 $55.00 $34.00 $89.00
5/1 - 10/31 $61.00 $34.00 $95.00
11/1 - 12/31 $55.00 $34.00 $89.00
Kennebunk City limits of Kennebunk All year $75.00 $38.00 $113.00
Kittery Portsmouth Naval Shipyard 1/1 - 6/14 $65.00 $34.00 $99.00
6/15 - 10/31 $75.00 $34.00 $109.00
11/1 - 12/31 $65.00 $34.00 $99.00
Portland Cumberland 1/1 - 6/30 $62.00 $38.00 $100.00
7/1 - 10/31 $80.00 $38.00 $118.00
11/1 - 12/31 $62.00 $38.00 $100.00
Rockport Knox 1/1 - 6/30 $55.00 $42.00 $97.00
7/1 - 8/26 $87.00 $42.00 $129.00
8/27 - 12/31 $55.00 $42.00 $97.00
Sanford York (except Kennebunk and Kittery) All year $60.00 $30.00 $90.00
Wiscasset Lincoln All year $79.00 $38.00 $117.00
MI Ann Arbor Washtenaw All year $67.00 $38.00 $105.00
Charlevoix Charlevoix 1/1 - 5/31 $59.00 $38.00 $97.00
6/1 - 8/31 $105.00 $38.00 $143.00
9/1 - 12/31 $59.00 $38.00 $97.00
Detroit Wayne All year $109.00 $46.00 $155.00
East Lansing City limits of East Lansing All year $65.00 $38.00 $103.00
Frankenmuth Saginaw 1/1 - 6/14 $55.00 $34.00 $89.00
6/15 - 9/15 $69.00 $34.00 $103.00
9/16 - 12/31 $55.00 $34.00 $89.00
Frankfort Benzie All year $62.00 $34.00 $96.00
Gaylord Otsego All year $67.00 $38.00 $105.00
Grand Rapids Kent All year $62.00 $34.00 $96.00
MI Holland Ottawa All year $60.00 $34.00 $94.00
Lansing Ingham (except East Lansing) All year $57.00 $34.00 $91.00
Leland Leelanau All year $75.00 $34.00 $109.00
Mackinac Island Mackinac All year $165.00 $46.00 $211.00
Midland Midland All year $56.00 $34.00 $90.00
Mt. Pleasant Isabella All year $60.00 $34.00 $94.00
Muskegon Muskegon 1/1 - 4/30 $55.00 $30.00 $85.00
5/1 - 8/31 $79.00 $30.00 $109.00
9/1 - 12/31 $55.00 $30.00 $85.00
Ontonagon Ontonagon All year $65.00 $30.00 $95.00
Petoskey Emmet 1/1 - 5/31 $55.00 $38.00 $93.00
6/1 - 10/31 $65.00 $38.00 $103.00
11/1 - 12/31 $55.00 $38.00 $93.00
Pontiac/Troy/Auburn Hills Oakland, City limits of Auburn Hills All year $94.00 $38.00 $132.00
Sault Ste Marie Chippewa All year $63.00 $34.00 $97.00
South Haven Van Buren All year $76.00 $34.00 $110.00
Traverse City Grand Traverse 1/1 - 5/31 $60.00 $42.00 $102.00
6/1 - 9/30 $125.00 $42.00 $167.00
10/1 - 12/31 $60.00 $42.00 $102.00
Warren Macomb All year $83.00 $34.00 $117.00
MN Anoka County Anoka All year $65.00 $34.00 $99.00
Dakota County Dakota All year $75.00 $34.00 $109.00
Duluth St. Louis 1/1 - 5/31 $56.00 $42.00 $98.00
6/1 - 10/31 $75.00 $42.00 $117.00
11/1 - 12/31 $56.00 $42.00 $98.00
Minneapolis/St. Paul Hennepin, Ramsey, and Fort Snelling Military Reservation and Navy Astronautics group (Detachment Bravo) All year $95.00 $46.00 $141.00
Rochester Olmsted All year $72.00 $34.00 $106.00
MO Branson Taney All year $58.00 $34.00 $92.00
Hannibal Marion All year $57.00 $30.00 $87.00
Kansas City/Clay County Clay, Jackson All year $85.00 $42.00 $127.00
Osage Beach City limits of Osage Beach All year $89.00 $30.00 $119.00
Platte County Platte All year $61.00 $34.00 $95.00
Springfield Greene All year $61.00 $30.00 $91.00
St. Louis St Charles, St. Louis All year $90.00 $46.00 $136.00
MS Bay St. Louis Hancock 1/1 - 3/31 $55.00 $38.00 $93.00
4/1 - 10/31 $69.00 $38.00 $107.00
11/1 - 12/31 $55.00 $38.00 $93.00
Biloxi City limits of Biloxi All year $72.00 $38.00 $110.00
Gulfport Harrison (except Biloxi) All year $70.00 $30.00 $100.00
Robinsonville Tunica All year $59.00 $34.00 $93.00
MT Big Sky Gallatin (except West Yellowstone Park) 1/1 - 4/30 $125.00 $46.00 $171.00
5/1 - 10/31 $67.00 $46.00 $113.00
11/1 - 12/31 $125.00 $46.00 $171.00
Polson/Kalispell Flathead, Lake 1/1 - 5/31 $55.00 $30.00 $85.00
6/1 - 9/15 $64.00 $30.00 $94.00
9/16 - 12/31 $55.00 $30.00 $85.00
West Yellowstone Park City limits of West Yellowstone Park 1/1 - 5/31 $55.00 $34.00 $89.00
6/1 - 9/30 $92.00 $34.00 $126.00
10/1 - 12/31 $55.00 $34.00 $89.00
NC Atlantic Beach City limits of Atlantic Beach 1/1 - 5/31 $55.00 $30.00 $85.00
6/1 - 8/31 $64.00 $30.00 $94.00
9/1 - 12/31 $55.00 $30.00 $85.00
Chapel Hill Orange All year $80.00 $38.00 $118.00
Charlotte Mecklenburg All year $71.00 $38.00 $109.00
Fayetteville Cumberland All year $63.00 $34.00 $97.00
Greensboro Guilford All year $67.00 $38.00 $105.00
Havelock Craven (except New Bern) All year $60.00 $30.00 $90.00
Kill Devil Dare 1/1 - 2/28 $75.00 $38.00 $113.00
3/1 - 4/30 $55.00 $38.00 $93.00
5/1 - 9/30 $114.00 $38.00 $152.00
10/1 - 12/31 $75.00 $38.00 $113.00
New Bern City limits of New Bern All year $62.00 $34.00 $96.00
Raleigh Wake All year $74.00 $38.00 $112.00
Research Triangle Park/ Durham Durham All year $85.00 $42.00 $127.00
Wilmington New Hanover All year $58.00 $34.00 $92.00
Winston Salem Forsyth All year $64.00 $38.00 $102.00
ND The standard CONUS rate of $85 ($55 for lodging and $30 for M&IE) applies to all per diem localities in the state of North Dakota.
NE Omaha Douglas All year $63.00 $38.00 $101.00
NH Concord Merrimack 1/1 - 4/30 $58.00 $34.00 $92.00
5/1 - 10/31 $68.00 $34.00 $102.00
11/1 - 12/31 $58.00 $34.00 $92.00
Conway Carroll All year $89.00 $38.00 $127.00
Durham Strafford All year $89.00 $30.00 $119.00
Hanover/Sullivan County Grafton, Sullivan All year $96.00 $42.00 $138.00
Laconia Belknap All year $73.00 $34.00 $107.00
Manchester Hillsborough All year $89.00 $34.00 $123.00
Newington Rockingham, Pease AFB (except Portsmouth) 1/1 - 6/30 $65.00 $42.00 $107.00
7/1 - 10/31 $81.00 $42.00 $123.00
11/1 - 12/31 $65.00 $42.00 $107.00
Portsmouth City limits of Portsmouth 1/1 - 10/15 $85.00 $42.00 $127.00
10/16 - 12/31 $69.00 $42.00 $111.00
NJ Atlantic City Atlantic 1/1 - 5/31 $79.00 $42.00 $121.00
6/1 - 11/30 $100.00 $42.00 $142.00
12/1 - 12/31 $79.00 $42.00 $121.00
NJ Cape May Cape May 1/1 - 5/31 $95.00 $42.00 $137.00
6/1 - 11/30 $155.00 $42.00 $197.00
12/1 - 12/31 $95.00 $42.00 $137.00
Cherry Hill/ Camden/Moorestown Camden, Burlington All year $74.00 $42.00 $116.00
Eatontown Monmouth All year $84.00 $38.00 $122.00
Edison Middlesex (except Piscataway) All year $65.00 $30.00 $95.00
Flemington Hunterdon All year $80.00 $34.00 $114.00
Freehold City limits of Freehold 1/1 - 6/30 $80.00 $34.00 $114.00
7/1 - 8/31 $95.00 $34.00 $129.00
9/1 - 12/31 $80.00 $34.00 $114.00
Millville Cumberland All year $58.00 $30.00 $88.00
Newark Bergen, Essex, Hudson, Passaic All year $100.00 $42.00 $142.00
Ocean City City limits of Ocean City 1/1 - 6/14 $80.00 $38.00 $118.00
6/15 - 9/15 $215.00 $38.00 $253.00
9/16 - 12/31 $80.00 $38.00 $118.00
Parsippany/PicatinneyArsenal/Dover Morris All year $114.00 $38.00 $152.00
Piscataway/Belle Mead Somerset; and the city limits of Piscataway All year $144.00 $38.00 $182.00
Princeton/Trenton Mercer All year $139.00 $42.00 $181.00
Toms River Ocean 1/1 - 5/14 $65.00 $38.00 $103.00
5/15 - 9/15 $89.00 $38.00 $127.00
9/16 - 12/31 $65.00 $38.00 $103.00
Union County Union All year $100.00 $38.00 $138.00
NM Albuquerque Bernalillo All year $65.00 $38.00 $103.00
Cloudcroft Otero 1/1 - 5/31 $65.00 $30.00 $95.00
6/1 - 10/31 $74.00 $30.00 $104.00
11/1 - 12/31 $65.00 $30.00 $95.00
Los Alamos Los Alamos All year $71.00 $34.00 $105.00
Santa Fe Santa Fe All year $90.00 $46.00 $136.00
Taos Taos All year $75.00 $34.00 $109.00
NV Incline Village/CrystalBay City limits of Incline Village/Crystal Bay 1/1 - 5/14 $79.00 $38.00 $117.00
5/15 - 9/15 $99.00 $38.00 $137.00
9/16 - 12/31 $79.00 $38.00 $117.00
Las Vegas Clark, Nellis AFB All year $72.00 $38.00 $110.00
Reno All locations in Washoe County, except Incline Village and Crystal Bay All year $55.00 $30.00 $85.00
Stateline Douglas All year $108.00 $42.00 $150.00
NY Albany Albany All year $74.00 $42.00 $116.00
The Bronx/Brooklyn/Queens The boroughs of the Bronx/Brooklyn/Queens All year $170.00 $46.00 $216.00
Buffalo Erie All year $78.00 $42.00 $120.00
Glens Falls Warren 1/1 - 5/31 $55.00 $34.00 $89.00
6/1 - 9/30 $74.00 $34.00 $108.00
10/1 - 12/31 $55.00 $34.00 $89.00
Ithaca Tompkins All year $57.00 $34.00 $91.00
NY Kingston Ulster All year $79.00 $38.00 $117.00
Lake Placid Essex 1/1 - 6/14 $59.00 $38.00 $97.00
6/15 - 10/15 $86.00 $38.00 $124.00
10/16 - 12/31 $59.00 $38.00 $97.00
Manhattan Manhattan All year $198.00 $46.00 $244.00
Monroe Orange (except West Point) All year $59.00 $30.00 $89.00
Nassau County/Great Neck Nassau All year $190.00 $42.00 $232.00
Niagra Falls Niagra 1/1 - 4/30 $55.00 $34.00 $89.00
5/1 - 10/31 $79.00 $34.00 $113.00
11/1 - 12/31 $55.00 $34.00 $89.00
Nyack/Palisades Rockland 1/1 - 3/31 $57.00 $38.00 $95.00
4/1 - 9/30 $67.00 $38.00 $105.00
10/1 - 12/31 $57.00 $38.00 $95.00
Owego Tioga All year $73.00 $30.00 $103.00
Poughkeepsie Dutchess All year $74.00 $38.00 $112.00
Rochester Monroe 1/1 - 4/30 $58.00 $42.00 $100.00
5/1 - 10/31 $65.00 $42.00 $107.00
11/1 - 12/31 $58.00 $42.00 $100.00
Saratoga Springs Saratoga 1/1 - 6/30 $75.00 $38.00 $113.00
7/1 - 10/31 $95.00 $38.00 $133.00
11/1 - 12/31 $75.00 $38.00 $113.00
Staten Island Richmond All year $120.00 $42.00 $162.00
Suffolk County Suffolk All year $149.00 $38.00 $187.00
Syracuse Onondaga All year $70.00 $34.00 $104.00
Tarrytown Westchester (except White Plains) All year $114.00 $42.00 $156.00
Waterloo/Romulus Seneca 1/1 - 6/14 $69.00 $34.00 $103.00
6/15 - 9/15 $89.00 $34.00 $123.00
9/16 - 12/31 $69.00 $34.00 $103.00
Watkins Glen Schuyler All year $59.00 $34.00 $93.00
West Point City limits of West Point All year $121.00 $34.00 $155.00
White Plains City limits of White Plains All year $165.00 $42.00 $207.00
OH Akron Summit All year $72.00 $38.00 $110.00
Bellevue Huron All year $72.00 $30.00 $102.00
Cambridge Guernsey 1/1 - 4/30 $59.00 $34.00 $93.00
5/1 - 9/15 $68.00 $34.00 $102.00
9/16 - 12/31 $59.00 $34.00 $93.00
Cincinnati Hamilton, Warren All year $69.00 $46.00 $115.00
Cleveland Cuyahoga All year $86.00 $42.00 $128.00
Columbus Franklin All year $75.00 $38.00 $113.00
Dayton Montgomery All year $65.00 $30.00 $95.00
Fairborn Greene All year $66.00 $34.00 $100.00
Geneva/Hamilton Ashtabula, Butler All year $59.00 $34.00 $93.00
Lancaster Fairfield All year $66.00 $30.00 $96.00
OH Port Clinton/OakHarbor Ottawa 1/1 - 5/31 $69.00 $34.00 $103.00
6/1 - 9/5 $95.00 $34.00 $129.00
9/6 - 12/31 $69.00 $34.00 $103.00
Sandusky Erie 1/1 - 4/30 $55.00 $38.00 $93.00
5/1 - 9/5 $85.00 $38.00 $123.00
9/6 - 12/31 $55.00 $38.00 $93.00
Toledo Lucas All year $69.00 $30.00 $99.00
OK Oklahoma City Oklahoma All year $65.00 $38.00 $103.00
OR Ashland Jackson All year $59.00 $42.00 $101.00
Beaverton Washington All year $59.00 $38.00 $97.00
Bend Deschutes 1/1 - 5/31 $59.00 $38.00 $97.00
6/1 - 9/30 $69.00 $38.00 $107.00
10/1 - 12/31 $59.00 $38.00 $97.00
Clackamas Clackamas All year $64.00 $34.00 $98.00
Crater Lake Klamath All year $74.00 $38.00 $112.00
Eugene Lane (except Florence) All year $62.00 $38.00 $100.00
Florence City limits of Florence All year $80.00 $34.00 $114.00
Lincoln City/Newport Lincoln All year $65.00 $34.00 $99.00
Portland Multnomah All year $77.00 $38.00 $115.00
Seaside Clatsop 1/1 - 6/30 $59.00 $34.00 $93.00
7/1 - 8/31 $79.00 $34.00 $113.00
9/1 - 12/31 $59.00 $34.00 $93.00
PA Chester/Radnor/Essington Delaware (except Wayne) All year $75.00 $34.00 $109.00
Easton Northampton All year $68.00 $34.00 $102.00
Erie Erie All year $65.00 $30.00 $95.00
Gettysburg Adams 1/1 - 4/30 $55.00 $34.00 $89.00
5/1 - 10/31 $80.00 $34.00 $114.00
11/1 - 12/31 $55.00 $34.00 $89.00
Harrisburg Dauphin (except Hershey) All year $79.00 $42.00 $121.00
Hershey City limits of Hershey 1/1 - 5/31 $55.00 $42.00 $97.00
6/1 - 9/15 $125.00 $42.00 $167.00
9/16 - 12/31 $55.00 $42.00 $97.00
King of Prussia/Ft. Washington/Bala Cynwyd Montgomery All year $84.00 $42.00 $126.00
Lancaster Lancaster All year $69.00 $38.00 $107.00
Malvern/Downington/Valley Forge Chaster All year $83.00 $38.00 $121.00
Mechanicsburg Cumberland All year $74.00 $34.00 $108.00
Philadelphia Philadelphia All year $118.00 $46.00 $164.00
Pittsburgh Allegheny All year $79.00 $46.00 $125.00
Reading Berks All year $75.00 $38.00 $113.00
Scranton Lackawanna All year $60.00 $30.00 $90.00
Warminster Bucks, Navy Air Development Center All year $75.00 $42.00 $117.00
Wayne City limits of Wayne All year $100.00 $42.00 $142.00
RI Block Island Block Island only All year $55.00 $30.00 $85.00
East Greenwich Kent, Naval Construction Battalion, Davisville All year $69.00 $38.00 $107.00
Newport Newport (except Block Island) 1/1 - 3/31 $77.00 $42.00 $119.00
4/1 - 12/31 $111.00 $42.00 $153.00
North Kingstown Washington All year $89.00 $30.00 $119.00
Providence Providence All year $79.00 $42.00 $121.00
SC Aiken Aiken All year $65.00 $30.00 $95.00
Charleston/Berkeley Berkeley, Charleston All year $99.00 $42.00 $141.00
Columbia Richland All year $65.00 $30.00 $95.00
Greenville Greenville All year $56.00 $38.00 $94.00
Hilton Head Beaufort 1/1 - 3/14 $75.00 $42.00 $117.00
3/15 - 9/30 $96.00 $42.00 $138.00
10/1 - 12/31 $75.00 $42.00 $117.00
Myrtle Beach Horry, Myrtle Beach AFB 1/1 - 2/28 $55.00 $42.00 $97.00
3/1 - 5/31 $76.00 $42.00 $118.00
6/1 - 8/31 $100.00 $42.00 $142.00
9/1 - 11/30 $65.00 $42.00 $107.00
12/1 - 12/31 $55.00 $42.00 $97.00
Spartanburg Spartanburg All year $56.00 $30.00 $86.00
SD Hot Springs Fall River 1/1 - 6/14 $55.00 $30.00 $85.00
6/15 - 10/15 $85.00 $30.00 $115.00
10/16 - 12/31 $55.00 $30.00 $85.00
Rapid City Pennington 1/1 - 5/14 $55.00 $34.00 $89.00
5/15 - 9/30 $99.00 $34.00 $133.00
10/1 - 12/31 $55.00 $34.00 $89.00
Sturgis Meade All year $59.00 $30.00 $89.00
TN Alcoa Blount (except Townsend) All year $59.00 $30.00 $89.00
Chattanooga Hamilton All year $56.00 $30.00 $86.00
Gatlinburg Sevier 1/1 - 4/30 $61.00 $38.00 $99.00
5/1 - 10/31 $80.00 $38.00 $118.00
11/1 - 12/31 $61.00 $38.00 $99.00
Memphis Shelby All year $70.00 $38.00 $108.00
Murfreesboro Rutherford All year $57.00 $30.00 $87.00
Nashville Davidson All year $72.00 $42.00 $114.00
Townsend City limits of Townsend All year $63.00 $34.00 $97.00
Williamson County Williamson County All year $59.00 $30.00 $89.00
TX Amarillo Potter All year $57.00 $30.00 $87.00
Arlington Tarrant All year $77.00 $34.00 $111.00
Austin Travis All year $80.00 $38.00 $118.00
Bryan Brazos All year $60.00 $30.00 $90.00
College Station City limits of College Station All year $69.00 $34.00 $103.00
Corpus Christi Nueces All year $59.00 $38.00 $97.00
Dallas Dallas All year $89.00 $46.00 $135.00
El Paso El Paso All year $78.00 $38.00 $116.00
TX Ft. Davis Jeff Davis All year $68.00 $30.00 $98.00
Ft. Worth City limits of Ft. Worth All year $94.00 $38.00 $132.00
Galveston Galveston All year $76.00 $42.00 $118.00
Granbury Hood All year $60.00 $30.00 $90.00
Houston Harris, L.B. Johnson Space Center and Ellington AFB All year $73.00 $42.00 $115.00
Killeen Bell All year $59.00 $30.00 $89.00
Laredo Webb All year $70.00 $30.00 $100.00
McAllen Hidalgo All year $69.00 $34.00 $103.00
Plano Collin All year $70.00 $34.00 $104.00
San Antonio Bexar All year $91.00 $42.00 $133.00
South Padre Island Cameron All year $70.00 $38.00 $108.00
Waco Mclennan All year $57.00 $30.00 $87.00
UT Bullfrog Garfield All year $73.00 $30.00 $103.00
Cedar City Iron 1/1 - 5/31 $55.00 $34.00 $89.00
6/1 - 9/4 $71.00 $34.00 $105.00
9/5 - 12/31 $55.00 $34.00 $89.00
Moab Grand 1/1 - 3/14 $59.00 $34.00 $93.00
3/15 - 10/31 $76.00 $34.00 $110.00
11/1 - 12/31 $59.00 $34.00 $93.00
Ogden/Layton/Davis Davis, Weber All year $69.00 $34.00 $103.00
Park City Summit 1/1 - 3/31 $145.00 $46.00 $191.00
4/1 - 12/14 $69.00 $46.00 $115.00
12/15 - 12/31 $145.00 $46.00 $191.00
Provo Utah All year $60.00 $38.00 $98.00
Salt Lake City Salt Lake and Dugway Proving Ground and Tooele Army Depot All year $75.00 $42.00 $117.00
VA Charlottesville Independent city of Charlottesville All year $60.00 $42.00 $102.00
Lynchburg Independent city of Lynchburg All year $62.00 $38.00 $100.00
Manassas Prince William All year $64.00 $34.00 $98.00
Richmond Chesterfield, Henrico, the independent city of Richmond, and Defense Supply Center All year $77.00 $38.00 $115.00
Roanoke Independent city of Roanoke All year $59.00 $34.00 $93.00
Virginia Beach The independent city of Virginia Beach (also Norfolk, Portsmouth, and Chesapeake) 1/1 - 3/31 $55.00 $38.00 $93.00
4/1 - 10/31 $109.00 $38.00 $147.00
11/1 - 12/31 $55.00 $38.00 $93.00
Wallops Island Accomack 1/1 - 5/31 $69.00 $34.00 $103.00
6/1 - 9/5 $89.00 $34.00 $123.00
9/6 - 12/31 $69.00 $34.00 $103.00
Williamsburg The independent city of Williamsburg (also Hampton, Newport News, York County, Naval Weapons Station, Yorktown) 1/1 - 3/31 $59.00 $38.00 $97.00
4/1 - 10/31 $99.00 $38.00 $137.00
11/1 - 12/31 $59.00 $38.00 $97.00
Wintergreen Nelson All year $125.00 $46.00 $171.00
Woodbridge City limits of Woodbridge All year $69.00 $38.00 $107.00
VT Burlington/St. Albans Franklin, Chittenden All year $82.00 $38.00 $120.00
VT Manchester Bennington All year $68.00 $42.00 $110.00
Middlebury Addison All year $68.00 $38.00 $106.00
Montpelier Washington All year $62.00 $30.00 $92.00
White River Junction Windsor 1/1 - 9/14 $55.00 $34.00 $89.00
9/15 - 10/31 $69.00 $34.00 $103.00
11/1 - 12/31 $55.00 $34.00 $89.00
WA Anacortes Island, Skagit All year $59.00 $38.00 $97.00
Bremerton Kitsap All year $61.00 $34.00 $95.00
Everett Snohomish (except Lynnwood) All year $59.00 $38.00 $97.00
Friday Harbor San Juan 1/1 - 4/30 $65.00 $42.00 $107.00
5/1 - 9/30 $95.00 $42.00 $137.00
10/1 - 12/31 $65.00 $42.00 $107.00
Lynnwood City limits of Lynnwood All year $89.00 $34.00 $123.00
Ocean Shores Grays Harbor 1/1 - 3/31 $55.00 $38.00 $93.00
4/1 - 9/30 $82.00 $38.00 $120.00
10/1 - 12/31 $55.00 $38.00 $93.00
Olympia/Tumwater Thurston All year $58.00 $38.00 $96.00
Port Angeles City limits of Port Angeles All year $65.00 $38.00 $103.00
Port Townsend Jefferson All year $78.00 $34.00 $112.00
Seattle King All year $109.00 $46.00 $155.00
Sequim Clallam (except Port Angeles) All year $60.00 $34.00 $94.00
Spokane Spokane All year $63.00 $38.00 $101.00
WI Brookfield Waukesha All year $66.00 $38.00 $104.00
Green Bay Brown All year $59.00 $34.00 $93.00
Lake Geneva Walworth 1/1 - 5/31 $66.00 $38.00 $104.00
6/1 - 9/4 $85.00 $38.00 $123.00
9/5 - 12/31 $66.00 $38.00 $104.00
Madison Dane All year $60.00 $38.00 $98.00
Milwaukee Milwaukee All year $72.00 $42.00 $114.00
Racine Racine All year $70.00 $30.00 $100.00
Sheboygan Sheboygan All year $59.00 $30.00 $89.00
Sturgeon Bay Door 1/1 - 5/14 $56.00 $34.00 $90.00
5/15 - 10/15 $64.00 $34.00 $98.00
10/16 - 12/31 $56.00 $34.00 $90.00
Wisconsin Dells Columbia 1/1 - 5/31 $55.00 $38.00 $93.00
6/1 - 9/30 $89.00 $38.00 $127.00
10/1 - 12/31 $55.00 $38.00 $93.00
WV Berkeley Springs Morgan All year $69.00 $34.00 $103.00
Charleston Kanawha All year $77.00 $38.00 $115.00
Martinsburg Berkeley All year $59.00 $30.00 $89.00
Morgantown Monongalia All year $64.00 $34.00 $98.00
Shepherdstown Jefferson All year $65.00 $38.00 $103.00
Wheeling Ohio All year $66.00 $34.00 $100.00
WY Cody Park 1/1 - 5/14 $60.00 $30.00 $90.00
5/15 - 10/15 $89.00 $30.00 $119.00
10/16 - 12/31 $60.00 $30.00 $90.00
Jackson Teton 1/1 - 9/15 $98.00 $42.00 $140.00
9/16 - 10/31 $59.00 $42.00 $101.00
11/1 - 12/31 $98.00 $42.00 $140.00
   1Unless 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."
   2Per 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)."
   3When 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.
   4Federal agencies may submit a request to GSA for review of the costs covered by per diem in a particular city or area where the standard CONUS rate applies when travel to that location is repetitive or on a continuing basis and travelers' experiences indicate that the prescribed rate is inadequate. Other per diem localities listed in this appendix will be reviewed on an annual basis by GSA to determine whether rates are adequate. Requests for per diem rate adjustments shall be submitted by the agency headquarters office to the General Services Administration, Office of Governmentwide Policy, Attn: Travel and Transportation Management Policy Division (MTT), Washington, D.C. 20405. Agencies should designate an individual responsible for reviewing, coordinating, and submitting to GSA any requests from bureaus or subagencies. Requests for rate adjustments shall include a city designation, a description of the surrounding location involved (county or other defined area), and a recommended rate supported by a statement explaining the circumstances that cause the existing rate to be inadequate. The request also must contain an estimate of the annual number of trips to the location, the average duration of such trips, and the primary purpose of travel to the location. Agencies should submit their requests to GSA no later than December 31 in order for a city to be included in the annual review.
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.

Previous | First | Next

Publication Index | 2000 Tax Help Archives | Tax Help Archives | Home