Table of Contents
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 tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method.
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.
Table 1.Localities Eligible for $237 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2007 – September 30, 2008)1,2
Note: The standard (“low”) rate of $152 ($107 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.
|
Per Diem Locality | Effective Date of | ||
---|---|---|---|
State | Key City | County and/or Other Defined Location | $237 Rate |
AZ | Phoenix, Scottsdale | Maricopa | 1/1 - 3/31 |
Sedona | City limits of Sedona | 3/1 - 4/30 | |
CA | Napa | Napa | All year |
Palm Springs | Riverside | 1/1 - 4/30 | |
San Diego | San Diego | All year | |
San Francisco | San Francisco | All year | |
Santa Barbara | Santa Barbara | All year | |
Santa Monica | City limits of Santa Monica | All year | |
South Lake Tahoe | El Dorado | 1/1 - 3/31 12/1 - 12/31 |
|
Yosemite National Park | Mariposa | All year | |
CO | Aspen | Pitkin | 1/1 - 4/30 12/1 - 12/31 |
Crested Butte, Gunnison | Gunnison | 1/1 - 3/31 12/1 - 12/31 |
|
Silverthorne, Breckenridge | Summit | 1/1 - 3/31 12/1 - 12/31 |
|
Steamboat Springs | Routt | 1/1 - 2/29 12/1 - 12/31 |
|
Telluride | San Miguel | 1/1 - 3/31 10/1 - 12/31 |
|
Vail | Eagle | All year | |
DC | Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) | All year | |
FL | Fort Lauderdale | Broward | 1/1 - 4/30 10/1 - 12/31 |
Fort Walton Beach, DeFuniak Springs | Okaloosa, Walton | 6/1 - 7/31 | |
Key West | Monroe | All year | |
Miami | Miami-Dade | 1/1 - 2/29 10/1 - 12/31 |
|
Naples | Collier | 2/1 - 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) | 1/1 - 3/31 | |
Stuart | Martin | 2/1 - 3/31 | |
IL | Chicago | Cook, Lake | All year |
MA | Boston, Cambridge | Suffolk; City of Cambridge | All year |
Martha's Vineyard | Dukes | 7/1 - 8/31 | |
Nantucket | Nantucket | All year |
Table 1.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Effective Date of | ||
---|---|---|---|
State | Key City | County and/or Other Defined Location | $237 Rate |
MD | Counties of Montgomery and Prince George's | All year | |
Baltimore | Baltimore City | All year | |
Cambridge, St. Michaels | Dorchester, Talbot | 4/1 - 8/31 | |
Ocean City | Worcester | 6/1 - 8/31 | |
NH | Conway | Carroll | 7/1 - 8/31 |
NV | Incline Village, Crystal Bay, Reno, Sparks | Washoe | 6/1 - 8/31 |
NY | Floral Park, Garden City, Glen Cove, Great Neck, Roslyn | Nassau | All year |
Manhattan | Boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island | All year | |
Queens | Queens | 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 | 2/1 - 11/30 |
Providence | Providence | All year | |
UT | Park City | Summit | 1/1 - 3/31 |
VA | Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax | All year | |
Loudon County | Loudon | All year | |
Virginia Beach | City of Virginia Beach | 6/1 - 8/31 | |
WA | Seattle | King | All year |
WI | Lake Geneva | Walworth | 6/1 - 9/30 |
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 2008 must continue to use the high-low substantiation method for the remainder of calendar year 2008 for that employee. For travel on or after October 1, 2008, and before January 1, 2009, 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 the revenue procedure that supersedes Revenue Procedure 2007-63, 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 2007-63 in Internal Revenue Bulletin No. 2007-42. |
Table 2.Localities Eligible for $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008)1,2
Note: The standard (“low”) rate of $158 ($113 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.
|
Per Diem Locality | Effective Date of | ||
---|---|---|---|
State | Key City | County and/or Other Defined Location | $256 Rate |
AZ | Phoenix, Scottsdale | Maricopa | 1/1 - 4/30 |
Sedona | City limits of Sedona | 3/1 - 4/30 | |
CA | Napa | Napa | All year |
San Diego | San Diego | 1/1 - 8/31 | |
San Francisco | San Francisco | All year | |
Santa Barbara | Santa Barbara | All year | |
Santa Monica | City limits of Santa Monica | All year | |
South Lake Tahoe | El Dorado | 1/1 - 3/31 12/1 - 12/31 |
|
CO | Aspen | Pitkin | 1/1 - 4/30 12/1 - 12/31 |
Crested Butte, Gunnison | Gunnison | 1/1 - 3/31 12/1 - 12/31 |
|
Silverthorne, Breckenridge | Summit | 1/1 - 4/30 12/1 - 12/31 |
|
Steamboat Springs | Routt | 1/1 - 3/31 12/1 - 12/31 |
|
Telluride | San Miguel | 1/1 - 3/31 10/1 - 12/31 |
|
Vail | Eagle | 1/1 - 7/31 12/1 - 12/31 |
|
DC | Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) | All year | |
FL | Fort Lauderdale | Broward | 1/1 - 4/30 10/1 - 12/31 |
Fort Walton Beach, DeFuniak Springs | Okaloosa, Walton | 6/1 - 7/31 | |
Key West | Monroe | All year | |
Miami | Miami-Dade | 1/1 - 2/28 10/1 - 12/31 |
|
Naples | Collier | 2/1 - 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) | 1/1 - 4/30 12/1 - 12/31 |
|
IL | Chicago | Cook, Lake | All year |
MA | Boston, Cambridge | Suffolk; City of Cambridge | All year |
Martha's Vineyard | Dukes | 6/1 - 8/31 | |
Nantucket | Nantucket | 6/1 - 9/30 | |
MD | Counties of Montgomery and Prince George's | All year | |
Baltimore | Baltimore City | All year | |
Cambridge, St. Michaels | Dorchester, Talbot | 5/1 - 8/31 | |
Ocean City | Worcester | 6/1 - 9/30 |
Table 2.(Effective October 1, 2008) (Continued)
Per Diem Locality | Effective Date of | ||
---|---|---|---|
State | Key City | County and/or Other Defined Location | $256 Rate |
NY | Floral Park, Garden City, Glen Cove, Great Neck, Roslyn | Nassau | All year |
Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) | Bronx, Kings, New York, Queens, Richmond | 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 | 6/1 - 9/30 |
UT | Park City | Summit | 1/1 - 3/31 |
VA | Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax | All year | |
WA | Seattle | King | All year |
WY | Jackson, Pinedale | Teton, Sublette | 7/1 - 8/31 |
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 2009 must continue to use the high-low substantiation method for the remainder of calendar year 2009 for that employee. For travel on or after October 1, 2009, and before January 1, 2010, 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 2008-59, 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 2008-59 in Internal Revenue Bulletin No. 2008-41. |
Table 3.Maximum Federal Per Diem Rates (Effective October 1, 2007 – September 30, 2008)1
Note: The standard rate of $109 ($70 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 3 lists all per diem rates alphabetically by state. Click on a link below to find rates for your state:
Alabama, Arkansas, Arizona, California, Colorado, Connecticut, District of Columbia, Delaware, Florida, Georgia, Iowa, Idaho, Illinois, Indiana, Kansas, Kentucky, Louisiana, Massachusetts, Maryland, Maine, Michigan, Minnesota, Missouri, Mississippi, Montana, North_Carolina, North Dakota, Nebraska, New Hampshire, New Jersey, New Mexico, Nevada, New York, Ohio, Oklahoma, Oregon, Pennsylvania, Road Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Vermont, Washington, Wisconsin, West_Virginia, Wyoming
|
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
AL | Birmingham | Jefferson, Shelby | All year | $86 | $44 | $130 | |||
Gulf Shores | Baldwin | 1/1 - 2/29 | 100 | 39 | 139 | ||||
3/1 - 5/31 | 106 | 39 | 145 | ||||||
6/1 - 7/31 | 125 | 39 | 164 | ||||||
8/1 - 12/31 | 100 | 39 | 139 | ||||||
Huntsville | Madison, Limestone | All year | 75 | 44 | 119 | ||||
Mobile | Mobile | Before 3/17/08 | 70 | 39 | 109 | ||||
After 3/16/08 | 94 | 49 | 143 | ||||||
Montgomery | Montgomery | All year | 75 | 39 | 114 | ||||
AR | Hot Springs | Garland | All year | 93 | 49 | 142 | |||
Little Rock | Pulaski | All year | 82 | 54 | 136 | ||||
AZ | Grand Canyon, Flagstaff | Coconino (except city limits of Sedona), Yavapai | 1/1 - 2/29 | 71 | 44 | 115 | |||
3/1 - 10/31 | 87 | 44 | 131 | ||||||
11/1 - 12/31 | 71 | 44 | 115 | ||||||
Kayenta | Navajo | All year | 73 | 54 | 127 | ||||
Phoenix, Scottsdale | Maricopa | 1/1 - 3/31 | 156 | 59 | 215 | ||||
4/1 - 5/31 | 122 | 59 | 181 | ||||||
6/1 - 12/31 | 102 | 59 | 161 | ||||||
Sedona | City limits of Sedona | 1/1 - 2/29 | 119 | 64 | 183 | ||||
3/1 - 4/30 | 139 | 64 | 203 | ||||||
5/1 - 12/31 | 119 | 64 | 183 | ||||||
Sierra Vista | Cochise | All year | 71 | 39 | 110 | ||||
Tucson | Pima | 1/1 - 1/31 | 102 | 49 | 151 | ||||
2/1 - 5/31 | 119 | 49 | 168 | ||||||
6/1 - 8/31 | 75 | 49 | 124 | ||||||
9/1 - 12/31 | 102 | 49 | 151 | ||||||
Yuma | Yuma | 1/1 - 3/31 | 84 | 39 | 123 | ||||
4/1 - 10/31 | 73 | 39 | 112 | ||||||
11/1 - 12/31 | 84 | 39 | 123 | ||||||
CA | Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek | Contra Costa | All year | 109 | 49 | 158 | |||
Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake) | Kern | All year | 75 | 44 | 119 | ||||
Barstow, Ontario, Victorville | San Bernardino | All year | 92 | 59 | 151 | ||||
Benicia, Dixon, Fairfield, Vacaville, Vallejo, Hayward | Solano | All year | 90 | 44 | 134 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
CA | Brawley, Calexico, El Centro, Imperial | Imperial | All year | $76 | $39 | $115 | |||
Death Valley | Inyo | All year | 82 | 49 | 131 | ||||
Eureka, Arcata, | Humboldt | Before 3/17/08 | 70 | 39 | 109 | ||||
McKinleyville | After 3/16/08 | 87 | 54 | 141 | |||||
Fresno | Fresno | All year | 88 | 54 | 142 | ||||
Los Angeles | Los Angeles, Orange, Ventura; Edwards AFB | All year | 118 | 64 | 182 | ||||
Mammoth Lakes | Mono | All year | 111 | 54 | 165 | ||||
Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur | Marin | All year | 111 | 54 | 165 | ||||
Modesto | Stanislaus | All year | 84 | 49 | 133 | ||||
Monterey | Monterey | Before 3/17/08 | 125 | 64 | 189 | ||||
After 3/16/08 | 133 | 64 | 197 | ||||||
Napa | Napa | All year | 140 | 64 | 204 | ||||
Oakhurst | Madera | 1/1 - 1/31 | 71 | 39 | 110 | ||||
2/1 - 8/31 | 78 | 39 | 117 | ||||||
9/1 - 12/31 | 71 | 39 | 110 | ||||||
Oakland | Alameda | All year | 99 | 59 | 158 | ||||
Palm Springs | Riverside | 1/1 - 4/30 | 135 | 59 | 194 | ||||
5/1 - 8/31 | 95 | 59 | 154 | ||||||
9/1 - 12/31 | 112 | 59 | 171 | ||||||
Point Arena, Gualala | Mendocino | All year | 74 | 54 | 128 | ||||
Redding | Shasta | All year | 82 | 44 | 126 | ||||
Sacramento | Sacramento | All year | 111 | 59 | 170 | ||||
San Diego | San Diego | 1/1 - 3/31 | 146 | 64 | 210 | ||||
4/1 - 12/31 | 139 | 64 | 203 | ||||||
San Francisco | San Francisco | 1/1 - 8/31 | 152 | 64 | 216 | ||||
9/1 - 11/30 | 168 | 64 | 232 | ||||||
12/1 - 12/31 | 152 | 64 | 216 | ||||||
San Luis Obispo | San Luis Obispo | 1/1 - 6/30 | 106 | 54 | 160 | ||||
7/1 - 8/31 | 126 | 54 | 180 | ||||||
9/1 - 12/31 | 106 | 54 | 160 | ||||||
San Mateo, Foster City, Belmont | San Mateo | All year | 109 | 54 | 163 | ||||
Santa Barbara | Santa Barbara | 1/1 - 6/30 | 141 | 59 | 200 | ||||
7/1 - 8/31 | 181 | 59 | 240 | ||||||
9/1 - 12/31 | 141 | 59 | 200 | ||||||
Santa Cruz | Santa Cruz | 1/1 - 5/31 | 106 | 54 | 160 | ||||
6/1 - 8/31 | 134 | 54 | 188 | ||||||
9/1 - 12/31 | 106 | 54 | 160 | ||||||
Santa Monica | City limits of Santa Monica | All year | 192 | 64 | 256 | ||||
Santa Rosa | Sonoma | All year | 114 | 64 | 178 | ||||
South Lake Tahoe | El Dorado | 1/1 - 3/31 | 149 | 54 | 203 | ||||
4/1 - 6/30 | 118 | 54 | 172 | ||||||
7/1 - 11/30 | 132 | 54 | 186 | ||||||
12/1 - 12/31 | 149 | 54 | 203 | ||||||
Stockton | San Joaquin | All year | 78 | 44 | 122 | ||||
Sunnyvale, Palo Alto, San Jose | Santa Clara | All year | 119 | 59 | 178 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
CA | Tahoe City | Placer | All year | $101 | $59 | $160 | |||
Truckee | Nevada | 1/1 - 2/29 | 105 | 59 | 164 | ||||
3/1 - 11/30 | 86 | 59 | 145 | ||||||
12/1 - 12/31 | 105 | 59 | 164 | ||||||
Visalia, Lemoore | Tulare, Kings | All year | 78 | 49 | 127 | ||||
West Sacramento | Yolo | All year | 85 | 44 | 129 | ||||
Yosemite National Park | Mariposa | 1/1 - 3/31 | 143 | 64 | 207 | ||||
4/1 - 8/31 | 134 | 64 | 198 | ||||||
9/1 - 12/31 | 151 | 64 | 215 | ||||||
CO | Aspen | Pitkin | 1/1 - 4/30 | 214 | 64 | 278 | |||
5/1 - 11/30 | 104 | 64 | 168 | ||||||
12/1 - 12/31 | 214 | 64 | 278 | ||||||
Boulder, Broomfield | Boulder, Broomfield | All year | 98 | 54 | 152 | ||||
Colorado Springs | El Paso | All year | 83 | 44 | 127 | ||||
Cortez | Montezuma | 1/1 - 5/31 | 75 | 39 | 114 | ||||
6/1 - 8/31 | 90 | 39 | 129 | ||||||
9/1 - 12/31 | 75 | 39 | 114 | ||||||
Crested Butte, Gunnison | Gunnison | 1/1 - 3/31 | 237 | 49 | 286 | ||||
4/1 - 8/31 | 94 | 49 | 143 | ||||||
9/1 - 11/30 | 76 | 49 | 125 | ||||||
12/1 - 12/31 | 237 | 49 | 286 | ||||||
Denver, Aurora | Denver, Adams, Arapahoe, Jefferson, and Douglas | All year | 140 | 49 | 189 | ||||
Douglas County | Douglas | All year | 90 | 54 | 144 | ||||
Durango | La Plata | 1/1 - 4/30 | 86 | 49 | 135 | ||||
5/1 - 9/30 | 108 | 49 | 157 | ||||||
10/1 - 12/31 | 86 | 49 | 135 | ||||||
Fort Collins, Loveland | Larimer | All year | 85 | 44 | 129 | ||||
Glenwood Springs, Grand Junction | Garfield, Mesa | All year | 81 | 49 | 130 | ||||
Montrose | Montrose | 1/1 - 4/30 | 70 | 39 | 109 | ||||
5/1 - 9/30 | 80 | 39 | 119 | ||||||
10/1 - 12/31 | 70 | 39 | 109 | ||||||
Silverthorne, | Summit | 1/1 - 1/31 | 162 | 54 | 216 | ||||
Breckenridge | 2/1 - 3/31 | 173 | 54 | 227 | |||||
4/1 - 5/31 | 92 | 54 | 146 | ||||||
6/1 - 11/30 | 101 | 54 | 155 | ||||||
12/1 - 12/31 | 162 | 54 | 216 | ||||||
Steamboat Springs | Routt | 1/1 - 2/29 | 192 | 54 | 246 | ||||
3/1 - 11/30 | 119 | 54 | 173 | ||||||
12/1 - 12/31 | 192 | 54 | 246 | ||||||
Telluride | San Miguel | 1/1 - 1/31 | 172 | 59 | 231 | ||||
2/1 - 3/31 | 234 | 59 | 293 | ||||||
4/1 - 5/31 | 79 | 59 | 138 | ||||||
6/1 - 9/30 | 128 | 59 | 187 | ||||||
10/1 - 12/31 | 172 | 59 | 231 | ||||||
Vail | Eagle | 1/1 - 1/31 | 317 | 64 | 381 | ||||
2/1 - 3/31 | 252 | 64 | 316 | ||||||
4/1 - 11/30 | 176 | 64 | 240 | ||||||
12/1 - 12/31 | 317 | 64 | 381 | ||||||
CT | Bridgeport, Danbury | Fairfield | All year | 118 | 64 | 182 | |||
Cromwell, Old Saybrook | Middlesex | All year | 83 | 44 | 127 | ||||
Hartford | Hartford | All year | 103 | 49 | 152 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
CT | Lakeville, Salisbury | Litchfield | All year | $89 | $64 | $153 | |||
New Haven | New Haven | All year | 92 | 64 | 156 | ||||
New London, Groton | New London | All year | 98 | 64 | 162 | ||||
Putnam, Danielson, Storrs, Mansfield | Windham, Tolland | All year | 71 | 59 | 130 | ||||
DC | Washington, DC (also | 1/1 - 6/30 | 201 | 64 | 265 | ||||
the cities of Alexandria, | 7/1 - 8/31 | 154 | 64 | 218 | |||||
Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (see also Maryland and Virginia) | 9/1 - 12/31 | 201 | 64 | 265 | |||||
DE | Dover | Kent | 1/1 - 5/31 | 81 | 44 | 125 | |||
6/1 - 9/30 | 94 | 44 | 138 | ||||||
10/1 - 12/31 | 81 | 44 | 125 | ||||||
Lewes | Sussex | 1/1 - 6/30 | 77 | 39 | 116 | ||||
7/1 - 8/31 | 111 | 39 | 150 | ||||||
9/1 - 12/31 | 77 | 39 | 116 | ||||||
Wilmington | New Castle | All year | 111 | 39 | 150 | ||||
FL | Altamonte Springs | Seminole | 1/1 - 3/31 | 96 | 39 | 135 | |||
4/1 - 12/31 | 83 | 39 | 122 | ||||||
Bradenton | Manatee | 1/1 - 1/31 | 98 | 39 | 137 | ||||
2/1 - 3/31 | 137 | 39 | 176 | ||||||
4/1 - 12/31 | 98 | 39 | 137 | ||||||
Cocoa Beach | Brevard | All year | 105 | 44 | 149 | ||||
Daytona Beach | Volusia | 1/1 - 1/31 | 87 | 39 | 126 | ||||
2/1 - 3/31 | 138 | 39 | 177 | ||||||
4/1 - 5/31 | 93 | 39 | 132 | ||||||
6/1 - 7/31 | 103 | 39 | 142 | ||||||
8/1 - 12/31 | 87 | 39 | 126 | ||||||
Fort Lauderdale | Broward | 1/1 - 4/30 | 161 | 54 | 215 | ||||
5/1 - 9/30 | 107 | 54 | 161 | ||||||
10/1 - 12/31 | 161 | 54 | 215 | ||||||
Fort Myers | Lee | 1/1 - 4/30 | 133 | 49 | 182 | ||||
5/1 - 12/31 | 84 | 49 | 133 | ||||||
Fort Pierce | St. Lucie | 1/1 - 1/31 | 101 | 49 | 150 | ||||
2/1 - 3/31 | 133 | 49 | 182 | ||||||
4/1 - 12/31 | 101 | 49 | 150 | ||||||
Fort Walton Beach, | Okaloosa, Walton | 1/1 - 2/29 | 81 | 44 | 125 | ||||
DeFuniak Springs | 3/1 - 5/31 | 132 | 44 | 176 | |||||
6/1 - 7/31 | 169 | 44 | 213 | ||||||
8/1 - 10/31 | 113 | 44 | 157 | ||||||
11/1 - 12/31 | 81 | 44 | 125 | ||||||
Gainesville | Alachua | All year | 88 | 44 | 132 | ||||
Gulf Breeze | Santa Rosa | 1/1 - 2/29 | 97 | 39 | 136 | ||||
3/1 - 5/31 | 119 | 39 | 158 | ||||||
6/1 - 7/31 | 147 | 39 | 186 | ||||||
8/1 - 12/31 | 97 | 39 | 136 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
FL | Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach | Duval, Nassau; City of Jacksonville | All year | $84 | $49 | $133 | |||
Key West | Monroe | 1/1 - 1/31 | 188 | 64 | 252 | ||||
2/1 - 3/31 | 239 | 64 | 303 | ||||||
4/1 - 11/30 | 156 | 64 | 220 | ||||||
12/1 - 12/31 | 188 | 64 | 252 | ||||||
Kissimmee | Osceola | 1/1 - 5/31 | 83 | 39 | 122 | ||||
6/1 - 8/31 | 70 | 39 | 109 | ||||||
9/1 - 12/31 | 83 | 39 | 122 | ||||||
Lakeland | Polk | All year | 83 | 39 | 122 | ||||
Leesburg | Lake | All year | 83 | 44 | 127 | ||||
Miami | Miami-Dade | 1/1 - 2/29 | 146 | 59 | 205 | ||||
3/1 - 9/30 | 119 | 59 | 178 | ||||||
10/1 - 12/31 | 146 | 59 | 205 | ||||||
Naples | Collier | 1/1 - 1/31 | 117 | 64 | 181 | ||||
2/1 - 3/31 | 214 | 64 | 278 | ||||||
4/1 - 12/31 | 117 | 64 | 181 | ||||||
Ocala | Marion | 1/1 - 3/31 | 95 | 44 | 139 | ||||
4/1 - 12/31 | 85 | 44 | 129 | ||||||
Orlando | Orange | 1/1 - 3/31 | 121 | 49 | 170 | ||||
4/1 - 12/31 | 99 | 49 | 148 | ||||||
Palm Beach | Palm Beach (also the cities of Boca Raton, Delray | 1/1 - 3/31 | 158 | 64 | 222 | ||||
Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach) | 4/1 - 12/31 | 103 | 64 | 167 | |||||
Panama City | Bay | 1/1 - 2/29 | 84 | 49 | 133 | ||||
3/1 - 5/31 | 120 | 49 | 169 | ||||||
6/1 - 7/31 | 144 | 49 | 193 | ||||||
8/1 - 12/31 | 84 | 49 | 133 | ||||||
Pensacola, Pensacola Beach | Escambia | All year | 101 | 49 | 150 | ||||
Punta Gorda | Charlotte | 1/1 - 1/31 | 88 | 44 | 132 | ||||
2/1 - 3/31 | 121 | 44 | 165 | ||||||
4/1 - 12/31 | 88 | 44 | 132 | ||||||
Sarasota | Sarasota | 1/1 - 1/31 | 95 | 49 | 144 | ||||
2/1 - 3/31 | 140 | 49 | 189 | ||||||
4/1 - 12/31 | 95 | 49 | 144 | ||||||
Sebring | Highlands | All year | 88 | 39 | 127 | ||||
St. Augustine | St. Johns | 1/1 - 1/31 | 94 | 54 | 148 | ||||
2/1 - 3/31 | 107 | 54 | 161 | ||||||
4/1 - 12/31 | 94 | 54 | 148 | ||||||
Stuart | Martin | 1/1 - 1/31 | 115 | 49 | 164 | ||||
2/1 - 3/31 | 152 | 49 | 201 | ||||||
4/1 - 10/31 | 108 | 49 | 157 | ||||||
11/1 - 12/31 | 115 | 49 | 164 | ||||||
Tallahassee | Leon | All year | 89 | 44 | 133 | ||||
Tampa, St. Petersburg | Pinellas, Hillsborough | 1/1 - 3/31 | 123 | 54 | 177 | ||||
4/1 - 12/31 | 98 | 54 | 152 | ||||||
Vero Beach | Indian River | 1/1 - 1/31 | 99 | 49 | 148 | ||||
2/1 - 3/31 | 132 | 49 | 181 | ||||||
4/1 - 12/31 | 99 | 49 | 148 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
GA | Athens | Clarke | All year | $80 | $39 | $119 | |||
Atlanta | Fulton, DeKalb, Cobb | 1/1 - 3/31 | 139 | 49 | 188 | ||||
4/1 - 12/31 | 129 | 49 | 178 | ||||||
Augusta | Richmond | All year | 80 | 39 | 119 | ||||
Columbus | Muscogee | All year | 84 | 39 | 123 | ||||
Conyers | Rockdale | All year | 75 | 39 | 114 | ||||
Duluth, Norcross, Lawrenceville, Braselton | Gwinnett | All year | 76 | 44 | 120 | ||||
Jekyll Island, Brunswick | Glynn | All year | 125 | 49 | 174 | ||||
Peachtree City, Jonesboro, Morrow, Newnan | Fayette, Clayton, Coweta | All year | 77 | 44 | 121 | ||||
Savannah | Chatham | All year | 104 | 49 | 153 | ||||
IA | Cedar Rapids | Linn | All year | 75 | 39 | 114 | |||
Des Moines | Polk | All year | 80 | 44 | 124 | ||||
ID | Boise | Ada | All year | 85 | 49 | 134 | |||
Coeur d'Alene | Kootenai | 1/1 - 5/31 | 71 | 59 | 130 | ||||
6/1 - 8/31 | 105 | 59 | 164 | ||||||
9/1 - 12/31 | 71 | 59 | 130 | ||||||
Sun Valley, Ketchum | Blaine | All year | 79 | 59 | 138 | ||||
Twin Falls | Twin Falls | All year | 81 | 39 | 120 | ||||
IL | Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox | Will | All year | 80 | 44 | 124 | |||
Chicago | Cook, Lake | 1/1 - 4/30 | 149 | 64 | 213 | ||||
5/1 - 6/30 | 188 | 64 | 252 | ||||||
7/1 - 8/31 | 168 | 64 | 232 | ||||||
9/1 - 11/30 | 205 | 64 | 269 | ||||||
12/1 - 12/31 | 149 | 64 | 213 | ||||||
Elgin, Aurora | Kane; City of Elgin | All year | 83 | 44 | 127 | ||||
Oakbrook Terrace | DuPage | All year | 104 | 49 | 153 | ||||
O'Fallon, Fairview | Bond, Calhoun, Clinton, Jersey, Macoupin, | Before 3/17/08 | 70 | 39 | 109 | ||||
Heights, Collinsville | Madison, Monroe, St. Clair | After 3/16/08 | 111 | 59 | 170 | ||||
Springfield | Sangamon | All year | 80 | 49 | 129 | ||||
IN | Bloomington | Monroe | All year | 88 | 44 | 132 | |||
Brownsburg, Plainfield | Hendricks | All year | 75 | 44 | 119 | ||||
Fort Wayne | Allen | All year | 81 | 39 | 120 | ||||
Hammond, Munster, Merrillville | Lake | All year | 85 | 44 | 129 | ||||
Indianapolis, Carmel | Marion, Hamilton; Fort Benjamin Harrison | All year | 97 | 44 | 141 | ||||
Lafayette | Tippecanoe | All year | 81 | 39 | 120 | ||||
Michigan City | La Porte | All year | 78 | 39 | 117 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
IN | South Bend | St. Joseph | All year | $92 | $44 | $136 | |||
Valparaiso, Burlington Beach | Porter | All year | 79 | 49 | 128 | ||||
KS | Kansas City, Overland Park | Wyandotte, Johnson | All year | 103 | 44 | 147 | |||
Wichita | Sedgwick | All year | 80 | 49 | 129 | ||||
KY | Boone County | Boone | All year | 95 | 44 | 139 | |||
Kenton County | Kenton | All year | 110 | 44 | 154 | ||||
Lexington | Fayette | All year | 88 | 49 | 137 | ||||
Louisville | Jefferson | 1/1 - 5/31 | 97 | 49 | 146 | ||||
6/1 - 9/30 | 89 | 49 | 138 | ||||||
10/1 - 12/31 | 97 | 49 | 146 | ||||||
LA | Baton Rouge | East Baton Rouge Parish | All year | 99 | 44 | 143 | |||
Covington, Slidell | St. Tammany Parish | All year | 96 | 49 | 145 | ||||
Lafayette | Lafayette Consolidated Government | All year | 79 | 49 | 128 | ||||
Lake Charles | Calcasieu Parish | All year | 76 | 39 | 115 | ||||
New Orleans | Orleans, Jefferson, Plaquemines, and | 1/1 - 6/30 | 131 | 59 | 190 | ||||
St. Bernard Parishes | 7/1 - 9/30 | 99 | 59 | 158 | |||||
10/1 - 12/31 | 131 | 59 | 190 | ||||||
MA | Andover | Essex | All year | 87 | 59 | 146 | |||
Boston, Cambridge | Suffolk; City of Cambridge | 1/1 - 8/31 | 186 | 64 | 250 | ||||
9/1 - 10/31 | 220 | 64 | 284 | ||||||
11/1 - 12/31 | 186 | 64 | 250 | ||||||
Burlington, Woburn | Middlesex | All year | 111 | 59 | 170 | ||||
Falmouth | City limits of Falmouth | 1/1 - 6/30 | 78 | 49 | 127 | ||||
7/1 - 8/31 | 93 | 49 | 142 | ||||||
9/1 - 12/31 | 78 | 49 | 127 | ||||||
Hyannis | Barnstable | 1/1 - 4/30 | 85 | 59 | 144 | ||||
5/1 - 6/30 | 103 | 59 | 162 | ||||||
7/1 - 8/31 | 133 | 59 | 192 | ||||||
9/1 - 12/31 | 85 | 59 | 144 | ||||||
Martha's Vineyard | Dukes | 1/1 - 6/30 | 114 | 64 | 178 | ||||
7/1 - 8/31 | 197 | 64 | 261 | ||||||
9/1 - 10/31 | 120 | 64 | 184 | ||||||
11/1 - 12/31 | 114 | 64 | 178 | ||||||
Nantucket | Nantucket | 1/1 - 5/31 | 131 | 64 | 195 | ||||
6/1 - 9/30 | 255 | 64 | 319 | ||||||
10/1 - 12/31 | 131 | 64 | 195 | ||||||
Northampton | Hampshire | All year | 88 | 39 | 127 | ||||
Pittsfield | Berkshire | All year | 94 | 59 | 153 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
MA | Plymouth, Taunton, New Bedford | Plymouth, Bristol | All year | $93 | $54 | $147 | |||
Quincy | Norfolk | All year | 118 | 44 | 162 | ||||
Springfield | Hampden | All year | 93 | 44 | 137 | ||||
Worcester | Worcester | All year | 92 | 49 | 141 | ||||
MD | Counties of Montgomery | 1/1 - 6/30 | 201 | 64 | 265 | ||||
and Prince George's | 7/1 - 8/31 | 154 | 64 | 218 | |||||
9/1 - 12/31 | 201 | 64 | 265 | ||||||
Aberdeen, Bel Air, Belcamp, Edgewood | Harford | All year | 79 | 44 | 123 | ||||
Annapolis | Anne Arundel | All year | 123 | 64 | 187 | ||||
Baltimore | Baltimore City | All year | 155 | 59 | 214 | ||||
Baltimore County | Baltimore | All year | 99 | 54 | 153 | ||||
Cambridge, St. Michaels | Dorchester, Talbot | 1/1 - 3/31 | 115 | 54 | 169 | ||||
4/1 - 8/31 | 147 | 54 | 201 | ||||||
9/1 - 12/31 | 115 | 54 | 169 | ||||||
Columbia | Howard | All year | 114 | 49 | 163 | ||||
Frederick | Frederick | All year | 88 | 39 | 127 | ||||
Hagerstown | Washington | All year | 72 | 39 | 111 | ||||
La Plata, Indian Head | Charles | All year | 75 | 39 | 114 | ||||
Lexington Park, Leonardtown, Lusby | St. Mary's, Calvert | All year | 88 | 39 | 127 | ||||
Ocean City | Worcester | 1/1 - 5/31 | 85 | 64 | 149 | ||||
6/1 - 8/31 | 180 | 64 | 244 | ||||||
9/1 - 12/31 | 85 | 64 | 149 | ||||||
ME | Bar Harbor | Hancock | 1/1 - 6/30 | 83 | 49 | 132 | |||
7/1 - 9/30 | 133 | 49 | 182 | ||||||
10/1 - 12/31 | 83 | 49 | 132 | ||||||
Kennebunk, Kittery, | York | 1/1 - 3/31 | 70 | 54 | 124 | ||||
Sanford | 4/1 - 6/30 | 77 | 54 | 131 | |||||
7/1 - 8/31 | 115 | 54 | 169 | ||||||
9/1 - 10/31 | 85 | 54 | 139 | ||||||
11/1 - 12/31 | 70 | 54 | 124 | ||||||
Portland | Cumberland | 1/1 - 6/30 | 85 | 44 | 129 | ||||
7/1 - 9/30 | 107 | 44 | 151 | ||||||
10/1 - 12/31 | 85 | 44 | 129 | ||||||
Rockport | Knox | 1/1 - 6/30 | 70 | 49 | 119 | ||||
7/1 - 8/31 | 76 | 49 | 125 | ||||||
9/1 - 12/31 | 70 | 49 | 119 | ||||||
MI | Ann Arbor | Washtenaw | All year | 89 | 44 | 133 | |||
Benton Harbor, St. Joseph, Stevensville | Berrien | All year | 72 | 49 | 121 | ||||
Charlevoix | Charlevoix | 1/1 - 5/31 | 73 | 49 | 122 | ||||
6/1 - 8/31 | 85 | 49 | 134 | ||||||
9/30 - 12/31 | 73 | 49 | 122 | ||||||
Detroit | Wayne | All year | 105 | 49 | 154 | ||||
East Lansing, Lansing | Ingham, Eaton | All year | 78 | 39 | 117 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
MI | Flint | Genesee | All year | $79 | $39 | $118 | |||
Grand Rapids | Kent | All year | 80 | 39 | 119 | ||||
Holland | Ottawa | All year | 74 | 44 | 118 | ||||
Kalamazoo, Battle Creek | Kalamazoo, Calhoun | All year | 81 | 44 | 125 | ||||
Mackinac Island | Mackinac | 1/1 - 6/30 | 70 | 49 | 119 | ||||
7/1 - 8/31 | 84 | 49 | 133 | ||||||
9/1 - 12/31 | 70 | 49 | 119 | ||||||
Midland | Midland | All year | 90 | 39 | 129 | ||||
Mount Pleasant | Isabella | All year | 71 | 44 | 115 | ||||
Muskegon | Muskegon | 1/1 - 5/31 | 70 | 39 | 109 | ||||
6/1 - 8/31 | 81 | 39 | 120 | ||||||
9/1 - 12/31 | 70 | 39 | 109 | ||||||
Ontonagon, Baraga, Houghton | Ontonagon, Baraga, Houghton | All year | 72 | 39 | 111 | ||||
Petoskey | Emmet | 1/1 - 6/30 | 71 | 54 | 125 | ||||
7/1 - 8/31 | 91 | 54 | 145 | ||||||
9/1 - 12/31 | 71 | 54 | 125 | ||||||
Pontiac, Auburn Hills | Oakland | All year | 100 | 44 | 144 | ||||
South Haven | Van Buren | 1/1 - 5/31 | 70 | 39 | 109 | ||||
6/1 - 8/31 | 82 | 39 | 121 | ||||||
9/1 - 12/31 | 70 | 39 | 109 | ||||||
Traverse City, Leland | Grand Traverse, Leelanau | 1/1 - 6/30 | 70 | 44 | 114 | ||||
7/1 - 8/31 | 109 | 44 | 153 | ||||||
9/1 - 12/31 | 70 | 44 | 114 | ||||||
Warren | Macomb | All year | 77 | 39 | 116 | ||||
MN | Coon Rapids, Ramsey | Anoka | All year | 75 | 44 | 119 | |||
Duluth | St. Louis | 1/1 - 5/31 | 74 | 49 | 123 | ||||
6/1 - 9/30 | 94 | 49 | 143 | ||||||
10/1 - 12/31 | 74 | 49 | 123 | ||||||
Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights | Dakota | All year | 87 | 49 | 136 | ||||
Minneapolis, St. Paul | Hennepin, Ramsey | All year | 121 | 64 | 185 | ||||
Rochester | Olmsted | All year | 93 | 44 | 137 | ||||
MO | Columbia | Boone | All Year | 72 | 39 | 111 | |||
Kansas City | Jackson, Clay, Cass, Platte | All year | 103 | 49 | 152 | ||||
Springfield | Greene | All year | 73 | 39 | 112 | ||||
St. Louis | St. Louis, St. Charles; St. Louis City | Before 3/17/08 | 106 | 59 | 165 | ||||
St. Louis | St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City | After 3/16/08 | 111 | 59 | 170 | ||||
MS | Grenada | Grenada | All year | 72 | 44 | 116 | |||
Gulfport, Biloxi | Harrison | All year | 86 | 44 | 130 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
MS | Hattiesburg | Forrest, Lamar | All year | $75 | $49 | $124 | |||
Robinsonville | Tunica | All year | 75 | 44 | 119 | ||||
Southaven | Desoto | All year | 86 | 44 | 130 | ||||
Starkville | Oktibbeha | All year | 73 | 44 | 117 | ||||
MT | Big Sky, West | Gallatin | 1/1 - 6/30 | 76 | 49 | 125 | |||
Yellowstone | 7/1 - 8/31 | 101 | 49 | 150 | |||||
9/1 - 12/31 | 76 | 49 | 125 | ||||||
Butte | Silver Bow | All year | 72 | 44 | 116 | ||||
Helena | Lewis and Clark | All year | 73 | 44 | 117 | ||||
Missoula, Polson, | Missoula, Lake, Flathead | 1/1 - 5/31 | 78 | 44 | 122 | ||||
Kalispell | 6/1 - 8/31 | 96 | 44 | 140 | |||||
9/1 - 12/31 | 78 | 44 | 122 | ||||||
NC | Asheville | Buncombe | 1/1 - 6/30 | 76 | 49 | 125 | |||
7/1 - 10/31 | 89 | 49 | 138 | ||||||
11/1 - 12/31 | 76 | 49 | 125 | ||||||
Atlantic Beach, | Carteret | 1/1 - 5/31 | 70 | 49 | 119 | ||||
Morehead City | 6/1 - 8/31 | 106 | 49 | 155 | |||||
9/1 - 12/31 | 70 | 49 | 119 | ||||||
Chapel Hill | Orange | All year | 89 | 49 | 138 | ||||
Charlotte | Mecklenburg | All year | 88 | 49 | 137 | ||||
Durham | Durham | All year | 97 | 49 | 146 | ||||
Greensboro | Guilford | 1/1 - 4/30 | 100 | 44 | 144 | ||||
5/1 - 9/30 | 87 | 44 | 131 | ||||||
10/1 - 12/31 | 100 | 44 | 144 | ||||||
Greenville | Pitt | All year | 74 | 39 | 113 | ||||
Kill Devil | Dare | 1/1 - 3/31 | 70 | 54 | 124 | ||||
4/1 - 9/30 | 102 | 54 | 156 | ||||||
10/1 - 12/31 | 70 | 54 | 124 | ||||||
New Bern, Havelock | Craven | All year | 82 | 44 | 126 | ||||
Raleigh | Wake | All year | 88 | 54 | 142 | ||||
Wilmington | New Hanover | All year | 82 | 49 | 131 | ||||
Winston-Salem | Forsyth | All year | 87 | 44 | 131 | ||||
ND | The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. | ||||||||
NE | Omaha | Douglas | All year | 93 | 49 | 142 | |||
NH | Concord | Merrimack | 1/1 - 4/30 | 76 | 44 | 120 | |||
5/1 - 10/31 | 90 | 44 | 134 | ||||||
11/1 - 12/31 | 76 | 44 | 120 | ||||||
Conway | Carroll | 1/1 - 2/29 | 117 | 49 | 166 | ||||
3/1 - 6/30 | 99 | 49 | 148 | ||||||
7/1 - 8/31 | 147 | 49 | 196 | ||||||
9/1 - 12/31 | 117 | 49 | 166 | ||||||
Durham | Strafford | All year | 87 | 44 | 131 | ||||
Laconia | Belknap | 1/1 - 5/31 | 79 | 39 | 118 | ||||
6/1 - 10/31 | 95 | 39 | 134 | ||||||
11/1 - 12/31 | 79 | 39 | 118 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
NH | Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth | Grafton, Sullivan | All year | $92 | $49 | $141 | |||
Manchester | Hillsborough | All year | 92 | 44 | 136 | ||||
Portsmouth | Rockingham | 1/1 - 6/30 | 96 | 44 | 140 | ||||
7/1 - 9/30 | 125 | 44 | 169 | ||||||
10/1 - 12/31 | 96 | 44 | 140 | ||||||
NJ | Atlantic City, Cape May, | Atlantic, Cape May | 1/1 - 4/30 | 96 | 54 | 150 | |||
Ocean City | 5/1 - 10/31 | 117 | 54 | 171 | |||||
11/1 - 12/31 | 96 | 54 | 150 | ||||||
Belle Mead | Somerset | All year | 126 | 44 | 170 | ||||
Cherry Hill, Moorestown | Camden, Burlington | All year | 91 | 44 | 135 | ||||
Eatontown, Freehold | Monmouth | All year | 119 | 49 | 168 | ||||
Edison, Piscataway | Middlesex | All year | 112 | 44 | 156 | ||||
Flemington | Hunterdon | All year | 104 | 39 | 143 | ||||
Newark | Bergen, Essex, Hudson, Passaic | All year | 124 | 49 | 173 | ||||
Parsippany | Morris | All year | 134 | 49 | 183 | ||||
Princeton, Trenton (excluding Comfort Inn) | Mercer | All year | 137 | 44 | 181 | ||||
Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden | Union | All year | 103 | 49 | 152 | ||||
Toms River | Ocean | 1/1 - 6/30 | 85 | 39 | 124 | ||||
7/1 - 8/31 | 113 | 39 | 152 | ||||||
9/1 - 12/31 | 85 | 39 | 124 | ||||||
NM | Albuquerque | Bernalillo | All year | 75 | 49 | 124 | |||
Los Alamos | Los Alamos | All year | 78 | 49 | 127 | ||||
Santa Fe | Santa Fe | 1/1 - 8/31 | 85 | 59 | 144 | ||||
9/1 - 10/31 | 91 | 59 | 150 | ||||||
11/1 - 12/31 | 85 | 59 | 144 | ||||||
Taos | Taos | All year | 71 | 59 | 130 | ||||
NV | Incline Village, Crystal | Washoe | 1/1 - 5/31 | 104 | 49 | 153 | |||
Bay, Reno, Sparks | 6/1 - 8/31 | 152 | 49 | 201 | |||||
9/1 - 12/31 | 104 | 49 | 153 | ||||||
Las Vegas | Clark | 1/1 - 5/31 | 124 | 64 | 188 | ||||
6/1 - 8/31 | 93 | 64 | 157 | ||||||
9/1 - 12/31 | 108 | 64 | 172 | ||||||
Stateline, Carson City | Douglas, Carson City | All year | 91 | 64 | 155 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
NY | Albany | Albany | All year | $105 | $49 | $154 | |||
Binghamton, Owego | Broome, Tioga | All year | 81 | 39 | 120 | ||||
Buffalo | Erie | All year | 86 | 54 | 140 | ||||
Floral Park, Garden City, Glen Cove, Great Neck, Roslyn | Nassau | All year | 159 | 64 | 223 | ||||
Glens Falls | Warren | 1/1 - 6/30 | 90 | 49 | 139 | ||||
7/1 - 8/31 | 133 | 49 | 182 | ||||||
9/1 - 12/31 | 90 | 49 | 139 | ||||||
Ithaca, Waterloo, Romulus | Tompkins, Seneca | All year | 94 | 44 | 138 | ||||
Kingston | Ulster | All year | 92 | 49 | 141 | ||||
Lake Placid | Essex | 1/1 - 5/31 | 103 | 54 | 157 | ||||
6/1 - 8/31 | 135 | 54 | 189 | ||||||
9/1 - 12/31 | 103 | 54 | 157 | ||||||
Manhattan | The boroughs of Manhattan, Brooklyn, | 1/1 - 6/30 | 244 | 64 | 308 | ||||
the Bronx, and Staten Island | 7/1 - 8/31 | 220 | 64 | 284 | |||||
9/1 - 12/31 | 311 | 64 | 375 | ||||||
Niagara Falls | Niagara | 1/1 - 6/30 | 70 | 44 | 114 | ||||
7/1 - 8/31 | 93 | 44 | 137 | ||||||
9/1 - 12/31 | 70 | 44 | 114 | ||||||
Nyack, Palisades | Rockland | All year | 108 | 49 | 157 | ||||
Poughkeepsie | Dutchess | All year | 106 | 54 | 160 | ||||
Queens | Queens | Before 3/17/08 | 135 | 59 | 194 | ||||
After 3/16/08: | |||||||||
3/17 - 6/30 | 244 | 64 | 308 | ||||||
7/1 - 8/31 | 220 | 64 | 284 | ||||||
9/1 - 9/30 | 311 | 64 | 375 | ||||||
Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach | Suffolk | All year | 127 | 64 | 191 | ||||
Rochester | Monroe | All year | 95 | 44 | 139 | ||||
Saratoga Springs, | Saratoga, Schenectady | 1/1 - 6/30 | 105 | 44 | 149 | ||||
Schenectady | 7/1 - 8/31 | 168 | 44 | 212 | |||||
9/1 - 12/31 | 105 | 44 | 149 | ||||||
Syracuse | Onondaga | All year | 85 | 44 | 129 | ||||
Tarrytown, White Plains, New Rochelle, Yonkers | Westchester | All year | 154 | 59 | 213 | ||||
Troy | Rensselaer | All year | 84 | 39 | 123 | ||||
West Point | Orange | All year | 108 | 44 | 152 | ||||
OH | Akron | Summit | All year | 83 | 49 | 132 | |||
Canton | Stark | All year | 77 | 44 | 121 | ||||
Cincinnati | Hamilton, Clermont | All year | 104 | 54 | 158 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
OH | Cleveland | Cuyahoga | All year | $107 | $54 | $161 | |||
Columbus | Franklin | All year | 101 | 49 | 150 | ||||
Dayton, Fairborn | Greene, Darke, Montgomery | All year | 84 | 44 | 128 | ||||
Hamilton | Butler, Warren | All year | 86 | 49 | 135 | ||||
Mentor | Lake | All year | 84 | 44 | 128 | ||||
Rittman | Wayne, Medina | All year | 78 | 39 | 117 | ||||
Sandusky, Bellevue | Erie, Huron | All year | 95 | 39 | 134 | ||||
Toledo | Lucas | All year | 78 | 44 | 122 | ||||
Youngstown | Mahoning, Trumbull | All year | 75 | 39 | 114 | ||||
OK | Oklahoma City | Oklahoma | All year | 81 | 49 | 130 | |||
Tulsa | Tulsa, Creek, Osage, Rogers | All year | 73 | 44 | 117 | ||||
OR | Ashland, Crater Lake | Jackson, Klamath | 1/1 - 5/31 | 77 | 44 | 121 | |||
6/1 - 8/31 | 85 | 44 | 129 | ||||||
9/1 - 12/31 | 77 | 44 | 121 | ||||||
Beaverton | Washington | All year | 90 | 44 | 134 | ||||
Bend | Deschutes | All year | 81 | 44 | 125 | ||||
Clackamas | Clackamas | All year | 77 | 39 | 116 | ||||
Eugene, Florence | Lane | All year | 92 | 44 | 136 | ||||
Lincoln City | Lincoln | 1/1 - 6/30 | 81 | 49 | 130 | ||||
7/1 - 8/31 | 105 | 49 | 154 | ||||||
9/1 - 12/31 | 81 | 49 | 130 | ||||||
Portland | Multnomah | All year | 106 | 49 | 155 | ||||
Seaside | Clatsop | 1/1 - 6/30 | 85 | 54 | 139 | ||||
7/1 - 8/31 | 123 | 54 | 177 | ||||||
9/1 - 12/31 | 85 | 54 | 139 | ||||||
PA | Allentown, Easton, Bethlehem | Lehigh, Northampton | All year | 87 | 44 | 131 | |||
Bucks County | Bucks | All year | 101 | 59 | 160 | ||||
Chester, Radnor, Essington | Delaware | All year | 99 | 44 | 143 | ||||
Erie | Erie | All year | 85 | 39 | 124 | ||||
Gettysburg | Adams | 1/1 - 3/31 | 75 | 54 | 129 | ||||
4/1 - 10/31 | 98 | 54 | 152 | ||||||
11/1 - 12/31 | 75 | 54 | 129 | ||||||
Harrisburg | Dauphin (except City of Hershey) | All year | 89 | 44 | 133 | ||||
Hershey | City limits of Hershey | 1/1 - 5/31 | 86 | 44 | 130 | ||||
6/1 - 9/30 | 141 | 44 | 185 | ||||||
10/1 - 12/31 | 86 | 44 | 130 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
PA | Lancaster | Lancaster | All year | $89 | $49 | $138 | |||
Malvern, Frazer, Berwyn, Phoenixville | Chester | All year | 112 | 49 | 161 | ||||
Mechanicsburg | Cumberland | All year | 79 | 54 | 133 | ||||
Montgomery County | Montgomery | All year | 123 | 59 | 182 | ||||
Philadelphia | Philadelphia | All year | 149 | 64 | 213 | ||||
Pittsburgh | Allegheny | All year | 108 | 54 | 162 | ||||
Reading | Berks | All year | 83 | 44 | 127 | ||||
Scranton | Lackawanna | All year | 73 | 39 | 112 | ||||
State College | Centre | All year | 79 | 44 | 123 | ||||
RI | East Greenwich, Warwick, North Kingstown | Kent, Washington | All year | 103 | 49 | 152 | |||
Jamestown, Middletown, | Newport | 1/1 - 1/31 | 82 | 64 | 146 | ||||
Newport | 2/1 - 11/30 | 139 | 64 | 203 | |||||
12/1 - 12/31 | 82 | 64 | 146 | ||||||
Providence | Providence | All year | 146 | 54 | 200 | ||||
SC | Aiken | Aiken | All year | 77 | 39 | 116 | |||
Charleston | Charleston, Berkeley, Dorchester | All year | 137 | 54 | 191 | ||||
Columbia | Richland | All year | 87 | 44 | 131 | ||||
Greenville | Greenville | All year | 85 | 49 | 134 | ||||
Hilton Head | Beaufort | 1/1 - 3/31 | 94 | 54 | 148 | ||||
4/1 - 9/30 | 136 | 54 | 190 | ||||||
10/1 - 12/31 | 94 | 54 | 148 | ||||||
Myrtle Beach | Horry | 1/1 - 8/31 | 95 | 54 | 149 | ||||
9/1 - 10/31 | 82 | 54 | 136 | ||||||
11/1 - 12/31 | 95 | 54 | 149 | ||||||
SD | Hot Springs | Fall River, Custer | 1/1 - 6/30 | 70 | 39 | 109 | |||
7/1 - 8/31 | 96 | 39 | 135 | ||||||
9/1 - 12/31 | 70 | 39 | 109 | ||||||
Rapid City | Pennington | 1/1 - 5/31 | 70 | 44 | 114 | ||||
6/1 - 8/31 | 107 | 44 | 151 | ||||||
9/1 - 12/31 | 70 | 44 | 114 | ||||||
Sturgis, Spearfish | Meade, Butte, Lawrence | 1/1 - 4/30 | 70 | 44 | 114 | ||||
5/1 - 8/31 | 93 | 44 | 137 | ||||||
9/1 - 12/31 | 70 | 44 | 114 | ||||||
TN | Brentwood, Franklin | Williamson | All year | 91 | 49 | 140 | |||
Chattanooga | Hamilton | All year | 85 | 44 | 129 | ||||
Knoxville | Knox | All year | 77 | 49 | 126 | ||||
Memphis | Shelby | All year | 90 | 49 | 139 | ||||
Nashville | Davidson | All year | 107 | 54 | 161 | ||||
Oak Ridge | Anderson | All year | 79 | 39 | 118 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
TX | Arlington, Fort Worth, Grapevine | Tarrant; City limits of Grapevine | All year | $134 | $44 | $178 | |||
Austin | Travis | All year | 97 | 54 | 151 | ||||
Beaumont | Jefferson | Before 3/17/08 | 70 | 39 | 109 | ||||
After 3/16/08 | 81 | 49 | 130 | ||||||
College Station | Brazos | All year | 78 | 39 | 117 | ||||
Corpus Christi | Nueces | All year | 83 | 44 | 127 | ||||
Dallas | Dallas; City limits of Dallas | 1/1 - 3/31 | 123 | 59 | 182 | ||||
4/1 - 12/31 | 109 | 59 | 168 | ||||||
El Paso | El Paso | All year | 87 | 44 | 131 | ||||
Galveston | Galveston | 1/1 - 5/31 | 95 | 49 | 144 | ||||
6/1 - 7/31 | 120 | 49 | 169 | ||||||
8/1 - 12/31 | 95 | 49 | 144 | ||||||
Houston | Montgomery, Fort Bend, Harris; L.B. Johnson Space Center | All year | 102 | 59 | 161 | ||||
Hunt County | Hunt | All year | 71 | 39 | 110 | ||||
Laredo | Webb | All year | 85 | 44 | 129 | ||||
McAllen | Hidalgo | All year | 79 | 44 | 123 | ||||
Plano | Collin | All year | 87 | 49 | 136 | ||||
Round Rock | Williamson | All year | 86 | 44 | 130 | ||||
San Antonio | Bexar | All year | 112 | 54 | 166 | ||||
South Padre Island | Cameron | 1/1 - 2/29 | 73 | 44 | 117 | ||||
3/1 - 8/31 | 99 | 44 | 143 | ||||||
9/1 - 12/31 | 73 | 44 | 117 | ||||||
Waco | McLennan | All year | 79 | 39 | 118 | ||||
UT | Park City | Summit | 1/1 - 3/31 | 150 | 64 | 214 | |||
4/1 - 12/31 | 80 | 64 | 144 | ||||||
Provo | Utah | All year | 78 | 49 | 127 | ||||
Salt Lake City | Salt Lake, Tooele | 1/1 - 3/31 | 107 | 54 | 161 | ||||
4/1 - 12/31 | 94 | 54 | 148 | ||||||
VA | Cities of Alexandria, | 1/1 - 6/30 | 201 | 64 | 265 | ||||
Fairfax, and Falls | 7/1 - 8/31 | 154 | 64 | 218 | |||||
Church, and the counties of Arlington and Fairfax | 9/1 - 12/31 | 201 | 64 | 265 | |||||
Abington | Washington | All year | 72 | 49 | 121 | ||||
Blacksburg | Montgomery | All year | 77 | 54 | 131 | ||||
Charlottesville | City of Charlottesville; Albemarle, Greene | All year | 93 | 44 | 137 | ||||
Chesapeake, Suffolk | Cities of Chesapeake, Suffolk | 1/1 - 3/31 | 81 | 44 | 125 | ||||
4/1 - 5/31 | 88 | 44 | 132 | ||||||
6/1 - 8/31 | 109 | 44 | 153 | ||||||
9/1 - 12/31 | 81 | 44 | 125 | ||||||
Chesterfield, Henrico Counties | Chesterfield, Henrico | All year | 89 | 49 | 138 | ||||
Hampton City, Newport News | Cities of Hampton City, Newport News | All year | 75 | 44 | 119 | ||||
James City and York | James City and York Counties; City of Williamsburg | 1/1 - 3/31 | 70 | 54 | 124 | ||||
Counties; Williamsburg | 4/1 - 8/31 | 89 | 54 | 143 | |||||
9/1 - 12/31 | 70 | 54 | 124 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
VA | Loudon County | Loudon | All year | $141 | $59 | $200 | |||
Lynchburg | Campbell; City of Lynchburg | All year | 72 | 44 | 116 | ||||
Manassas | City of Manassas | All year | 93 | 39 | 132 | ||||
Norfolk, Portsmouth | Cities of Norfolk, Portsmouth | All year | 94 | 59 | 153 | ||||
Richmond City | City of Richmond | All year | 115 | 54 | 169 | ||||
Roanoke | City limits of Roanoke | All year | 84 | 44 | 128 | ||||
Stafford, Prince William Counties | Stafford, Prince William | All year | 88 | 44 | 132 | ||||
Virginia Beach | City of Virginia Beach | 1/1 - 3/31 | 79 | 54 | 133 | ||||
4/1 - 5/31 | 87 | 54 | 141 | ||||||
6/1 - 8/31 | 140 | 54 | 194 | ||||||
9/1 - 12/31 | 79 | 54 | 133 | ||||||
Wallops Island | Accomack | 1/1 - 6/30 | 82 | 49 | 131 | ||||
7/1 - 8/31 | 119 | 49 | 168 | ||||||
9/1 - 12/31 | 82 | 49 | 131 | ||||||
Warrenton | Fauquier | All year | 91 | 44 | 135 | ||||
VT | Burlington, St. Albans | Chittenden, Franklin | 1/1 - 4/30 | 86 | 49 | 135 | |||
5/1 - 10/31 | 102 | 49 | 151 | ||||||
11/1 - 12/31 | 86 | 49 | 135 | ||||||
Manchester | Bennington | All year | 86 | 59 | 145 | ||||
Montpelier | Washington | All year | 83 | 54 | 137 | ||||
Stowe | Lamoille | 1/1 - 2/29 | 127 | 64 | 191 | ||||
3/1 - 11/30 | 111 | 64 | 175 | ||||||
12/1 - 12/31 | 127 | 64 | 191 | ||||||
White River Junction | Windsor | 1/1 - 2/29 | 92 | 54 | 146 | ||||
3/1 - 8/31 | 82 | 54 | 136 | ||||||
9/1 - 12/31 | 92 | 54 | 146 | ||||||
WA | Anacortes, Camano Island, Coupeville, | San Juan, Skagit, Island | 1/1 - 5/31 | 80 | 59 | 139 | |||
Mount Vernon, La Connor, Burlington, | 6/1 - 8/31 | 94 | 59 | 153 | |||||
Friday Harbor, Oak Harbor | 9/1 - 12/31 | 80 | 59 | 139 | |||||
Bremerton | Kitsap | All year | 79 | 59 | 138 | ||||
Everett, Lynnwood | Snohomish | All year | 90 | 54 | 144 | ||||
Ocean Shores | Grays Harbor | 1/1 - 5/31 | 89 | 44 | 133 | ||||
6/1 - 8/31 | 112 | 44 | 156 | ||||||
9/1 - 12/31 | 89 | 44 | 133 | ||||||
Olympia, Tumwater | Thurston | All year | 80 | 49 | 129 | ||||
Port Angeles, Port | Clallam, Jefferson | 1/1 - 6/30 | 88 | 59 | 147 | ||||
Townsend | 7/1 - 8/31 | 126 | 59 | 185 | |||||
9/1 - 12/31 | 88 | 59 | 147 | ||||||
Seattle | King | All year | 152 | 64 | 216 | ||||
Spokane | Spokane | All year | 77 | 49 | 126 | ||||
Tacoma | Pierce | All year | 108 | 59 | 167 | ||||
Vancouver | Clark, Cowlitz, Skamania | All year | 110 | 49 | 159 |
Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
WI | Appleton | Outagamie | All year | $79 | $44 | $123 | |||
Brookfield, Racine | Waukesha, Racine | All year | 85 | 44 | 129 | ||||
Green Bay | Brown | All year | 73 | 44 | 117 | ||||
Lake Geneva | Walworth | 1/1 - 5/31 | 102 | 54 | 156 | ||||
6/1 - 9/30 | 141 | 54 | 195 | ||||||
10/1 - 12/31 | 102 | 54 | 156 | ||||||
Madison | Dane | All year | 89 | 54 | 143 | ||||
Milwaukee | Milwaukee | All year | 93 | 44 | 137 | ||||
Sheboygan | Sheboygan | 1/1 - 6/30 | 72 | 44 | 116 | ||||
7/1 - 8/31 | 82 | 44 | 126 | ||||||
9/1 - 12/31 | 72 | 44 | 116 | ||||||
Sturgeon Bay | Door | 1/1 - 6/30 | 70 | 49 | 119 | ||||
7/1 - 9/30 | 81 | 49 | 130 | ||||||
10/1 - 12/31 | 70 | 49 | 119 | ||||||
Wisconsin Dells | Columbia | 1/1 - 6/30 | 70 | 64 | 134 | ||||
7/1 - 8/31 | 82 | 64 | 146 | ||||||
9/1 - 12/31 | 70 | 64 | 134 | ||||||
WV | Charleston | Kanawha | All year | 91 | 44 | 135 | |||
Morgantown | Monongalia | All year | 79 | 44 | 123 | ||||
Shepherdstown | Jefferson | All year | 78 | 44 | 122 | ||||
Wheeling | Ohio | All year | 74 | 44 | 118 | ||||
WY | Cody | Park | 1/1 - 4/30 | 70 | 44 | 114 | |||
5/1 - 9/30 | 102 | 44 | 146 | ||||||
10/1 - 12/31 | 70 | 44 | 114 | ||||||
Evanston, Rock Springs | Uinta, Sweetwater | All year | 73 | 44 | 117 | ||||
Gillette | Campbell | All year | 76 | 49 | 125 | ||||
Jackson, Pinedale | Teton, Sublette | 1/1 - 6/30 | 91 | 54 | 145 | ||||
7/1 - 8/31 | 132 | 54 | 186 | ||||||
9/1 - 11/30 | 84 | 54 | 138 | ||||||
12/1 - 12/31 | 91 | 54 | 145 | ||||||
Sheridan | Sheridan | 1/1 - 5/31 | 70 | 49 | 119 | ||||
6/1 - 8/31 | 83 | 49 | 132 | ||||||
9/1 - 12/31 | 70 | 49 | 119 |
1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2008, taxpayers may continue to use the CONUS rates in
effect for the first 9 months of 2008 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred
during calendar year 2008. A taxpayer must consistently use either these rates or the updated rates for the period of October
1, 2008, through December 31, 2008. See Transition Rules under How To Use Per Diem Rate Tables for an example. 2 Unless 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.” 3 Per 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).” |
4
When 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. |
Table 4.Maximum Federal Per Diem Rates (Effective October 1, 2008 – September 30, 2009)1
Note: The standard rate of $109 ($70 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 lists all per diem rates alphabetically by state. Click on a link below to find rates for your state:
Alabama, Arkansas, Arizona, California, Colorado, Connecticut, District of Columbia, Delaware, Florida, Georgia, Iowa, Idaho, Illinois, Indiana, Kansas, Kentucky, Louisiana, Massachusetts, Maryland, Maine, Michigan, Minnesota, Missouri, Mississippi, Montana, North_Carolina, North Dakota, Nebraska, New Hampshire, New Jersey, New Mexico, Nevada, New York, Ohio, Oklahoma, Oregon, Pennsylvania, Road Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Vermont, Washington, Wisconsin, West_Virginia, Wyoming
|
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
AL | Birmingham | Jefferson, Shelby | All year | $94 | $44 | $138 | |||
Gulf Shores | Baldwin | 1/1 - 5/31 | 110 | 39 | 149 | ||||
6/1 - 7/31 | 139 | 39 | 178 | ||||||
8/1 - 12/31 | 110 | 39 | 149 | ||||||
Huntsville | Madison, Limestone | All year | 84 | 44 | 128 | ||||
Mobile | Mobile | All year | 94 | 49 | 143 | ||||
Montgomery | Montgomery | All year | 80 | 39 | 119 | ||||
AR | Hot Springs | Garland | All year | 98 | 49 | 147 | |||
Little Rock | Pulaski | All year | 88 | 54 | 142 | ||||
AZ | Grand Canyon, Flagstaff | Coconino (except city limits of Sedona), Yavapai | 1/1 - 2/28 | 75 | 44 | 119 | |||
3/1 - 10/31 | 93 | 44 | 137 | ||||||
11/1 - 12/31 | 75 | 44 | 119 | ||||||
Kayenta | Navajo | 1/1 - 4/30 | 75 | 54 | 129 | ||||
5/1 - 9/30 | 86 | 54 | 140 | ||||||
10/1 - 12/31 | 75 | 54 | 129 | ||||||
Phoenix, Scottsdale | Maricopa | 1/1 - 4/30 | 160 | 59 | 219 | ||||
5/1 - 8/31 | 96 | 59 | 155 | ||||||
9/1 - 12/31 | 122 | 59 | 181 | ||||||
Sedona | City limits of Sedona | 1/1 - 2/28 | 135 | 64 | 199 | ||||
3/1 - 4/30 | 157 | 64 | 221 | ||||||
5/1 - 12/31 | 135 | 64 | 199 | ||||||
Sierra Vista | Cochise | All year | 78 | 39 | 117 | ||||
Tucson | Pima | 1/1 - 1/31 | 106 | 49 | 155 | ||||
2/1 - 5/31 | 124 | 49 | 173 | ||||||
6/1 - 8/31 | 83 | 49 | 132 | ||||||
9/1 - 12/31 | 106 | 49 | 155 | ||||||
Yuma | Yuma | All year | 86 | 39 | 125 | ||||
CA | Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek | Contra Costa | All year | 113 | 49 | 162 | |||
Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake) | Kern | All year | 78 | 44 | 122 | ||||
Barstow, Ontario, Victorville | San Bernardino | All year | 97 | 59 | 156 | ||||
Benicia, Dixon, Fairfield, Vacaville, Vallejo | Solano | All year | 93 | 44 | 137 | ||||
Brawley, Calexico, El Centro, Imperial | Imperial | All year | 76 | 39 | 115 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
CA | Death Valley | Inyo | All year | $81 | $49 | $130 | |||
Eureka, Arcata, McKinleyville | Humboldt | All year | 89 | 54 | 143 | ||||
Fresno | Fresno | All year | 95 | 54 | 149 | ||||
Los Angeles | Los Angeles, Orange, Ventura; Edwards AFB | All year | 128 | 64 | 192 | ||||
Mammoth Lakes | Mono | 1/1 - 1/31 | 142 | 54 | 196 | ||||
2/1 - 11/30 | 113 | 54 | 167 | ||||||
12/1 - 12/31 | 142 | 54 | 196 | ||||||
Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur | Marin | All year | 122 | 54 | 176 | ||||
Modesto | Stanislaus | All year | 89 | 49 | 138 | ||||
Monterey | Monterey | All year | 133 | 64 | 197 | ||||
Napa | Napa | All year | 146 | 64 | 210 | ||||
Oakhurst | Madera | 1/1 - 4/30 | 75 | 39 | 114 | ||||
5/1 - 8/31 | 90 | 39 | 129 | ||||||
9/1 - 12/31 | 75 | 39 | 114 | ||||||
Oakland | Alameda | All year | 106 | 59 | 165 | ||||
Palm Springs | Riverside | 1/1 - 4/30 | 139 | 59 | 198 | ||||
5/1 - 8/31 | 97 | 59 | 156 | ||||||
9/1 - 12/31 | 114 | 59 | 173 | ||||||
Point Arena, Gualala | Mendocino | All year | 81 | 54 | 135 | ||||
Redding | Shasta | All year | 86 | 44 | 130 | ||||
Sacramento | Sacramento | All year | 114 | 59 | 173 | ||||
San Diego | San Diego | 1/1 - 8/31 | 147 | 64 | 211 | ||||
9/1 - 12/31 | 137 | 64 | 201 | ||||||
San Francisco | San Francisco | 1/1 - 8/31 | 164 | 64 | 228 | ||||
9/1 - 10/31 | 185 | 64 | 249 | ||||||
11/1 - 12/31 | 164 | 64 | 228 | ||||||
San Luis Obispo | San Luis Obispo | 1/1 - 6/30 | 109 | 54 | 163 | ||||
7/1 - 8/31 | 131 | 54 | 185 | ||||||
9/1 - 12/31 | 109 | 54 | 163 | ||||||
San Mateo, Foster City, Belmont | San Mateo | All year | 123 | 54 | 177 | ||||
Santa Barbara | Santa Barbara | 1/1 - 6/30 | 149 | 59 | 208 | ||||
7/1 - 8/31 | 194 | 59 | 253 | ||||||
9/1 - 12/31 | 149 | 59 | 208 | ||||||
Santa Cruz | Santa Cruz | All year | 102 | 54 | 156 | ||||
Santa Monica | City limits of Santa Monica | All year | 212 | 64 | 276 | ||||
Santa Rosa | Sonoma | All year | 118 | 64 | 182 | ||||
South Lake Tahoe | El Dorado | 1/1 - 3/31 | 153 | 54 | 207 | ||||
4/1 - 6/30 | 118 | 54 | 172 | ||||||
7/1 - 11/30 | 132 | 54 | 186 | ||||||
12/1 - 12/31 | 153 | 54 | 207 | ||||||
Stockton | San Joaquin | All year | 83 | 44 | 127 | ||||
Sunnyvale, Palo Alto, San Jose | Santa Clara | All year | 132 | 59 | 191 | ||||
Tahoe City | Placer | All year | 105 | 59 | 164 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
CA | Truckee | Nevada | 1/1 - 3/31 | $109 | $59 | $168 | |||
4/1 - 11/30 | 94 | 59 | 153 | ||||||
12/1 - 12/31 | 109 | 59 | 168 | ||||||
Visalia, Lemoore | Tulare, Kings | All year | 83 | 49 | 132 | ||||
West Sacramento | Yolo | All year | 100 | 44 | 144 | ||||
Yosemite National Park | Mariposa | 1/1 - 7/31 | 133 | 64 | 197 | ||||
8/1 - 12/31 | 126 | 64 | 190 | ||||||
CO | Aspen | Pitkin | 1/1 - 4/30 | 223 | 64 | 287 | |||
5/1 - 9/30 | 111 | 64 | 175 | ||||||
10/1 - 11/30 | 85 | 64 | 149 | ||||||
12/1 - 12/31 | 223 | 64 | 287 | ||||||
Boulder, Broomfield | Boulder, Broomfield | All year | 105 | 54 | 159 | ||||
Colorado Springs | El Paso | All year | 88 | 44 | 132 | ||||
Cortez | Montezuma | 1/1 - 5/31 | 83 | 39 | 122 | ||||
6/1 - 8/31 | 102 | 39 | 141 | ||||||
9/1 - 12/31 | 83 | 39 | 122 | ||||||
Crested Butte, Gunnison | Gunnison | 1/1 - 3/31 | 188 | 49 | 237 | ||||
4/1 - 5/31 | 72 | 49 | 121 | ||||||
6/1 - 8/31 | 96 | 49 | 145 | ||||||
9/1 - 11/30 | 77 | 49 | 126 | ||||||
12/1 - 12/31 | 188 | 49 | 237 | ||||||
Denver, Aurora | Denver, Adams, Arapahoe, and Jefferson | All year | 149 | 49 | 198 | ||||
Douglas County | Douglas | All year | 104 | 54 | 158 | ||||
Durango | La Plata | 1/1 - 5/31 | 94 | 49 | 143 | ||||
6/1 - 9/30 | 125 | 49 | 174 | ||||||
10/1 - 12/31 | 94 | 49 | 143 | ||||||
Fort Collins, Loveland | Larimer | All year | 93 | 44 | 137 | ||||
Glenwood Springs, Grand Junction | Garfield, Mesa | All year | 91 | 49 | 140 | ||||
Montrose | Montrose | 1/1 - 5/31 | 76 | 39 | 115 | ||||
6/1 - 9/30 | 93 | 39 | 132 | ||||||
10/1 - 12/31 | 76 | 39 | 115 | ||||||
Silverthorne, | Summit | 1/1 - 4/30 | 157 | 54 | 211 | ||||
Breckenridge | 5/1 - 11/30 | 96 | 54 | 150 | |||||
12/1 - 12/31 | 157 | 54 | 211 | ||||||
Steamboat Springs | Routt | 1/1 - 3/31 | 212 | 54 | 266 | ||||
4/1 - 11/30 | 103 | 54 | 157 | ||||||
12/1 - 12/31 | 212 | 54 | 266 | ||||||
Telluride | San Miguel | 1/1 - 3/31 | 211 | 59 | 270 | ||||
4/1 - 5/31 | 99 | 59 | 158 | ||||||
6/1 - 9/30 | 128 | 59 | 187 | ||||||
10/1 - 12/31 | 155 | 59 | 214 | ||||||
Vail | Eagle | 1/1 - 1/31 | 268 | 64 | 332 | ||||
2/1 - 3/31 | 233 | 64 | 297 | ||||||
4/1 - 7/31 | 225 | 64 | 289 | ||||||
8/1 - 11/30 | 127 | 64 | 191 | ||||||
12/1 - 12/31 | 268 | 64 | 332 | ||||||
CT | Bridgeport, Danbury | Fairfield | All year | 122 | 64 | 186 | |||
Cromwell, Old Saybrook | Middlesex | All year | 88 | 44 | 132 | ||||
Hartford | Hartford | All year | 112 | 49 | 161 | ||||
Lakeville, Salisbury | Litchfield | All year | 95 | 64 | 159 | ||||
New Haven | New Haven | All year | 96 | 64 | 160 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
CT | New London, Groton | New London | All year | $105 | $64 | $169 | |||
Putnam, Danielson, Storrs, Mansfield | Windham, Tolland | All year | 75 | 59 | 134 | ||||
DC | Washington, DC (also | 1/1 - 6/30 | 209 | 64 | 273 | ||||
the cities of Alexandria, | 7/1 - 8/31 | 165 | 64 | 229 | |||||
Fairfax, and Falls | 9/1 - 10/31 | 233 | 64 | 297 | |||||
Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (see also Maryland and Virginia) | 11/1 - 12/31 | 209 | 64 | 273 | |||||
DE | Dover | Kent | 1/1 - 5/31 | 83 | 44 | 127 | |||
6/1 - 9/30 | 99 | 44 | 143 | ||||||
10/1 - 12/31 | 83 | 44 | 127 | ||||||
Lewes | Sussex | 1/1 - 6/30 | 81 | 39 | 120 | ||||
7/1 - 8/31 | 117 | 39 | 156 | ||||||
9/1 - 12/31 | 81 | 39 | 120 | ||||||
Wilmington | New Castle | All year | 119 | 39 | 158 | ||||
FL | Altamonte Springs | Seminole | 1/1 - 3/31 | 101 | 39 | 140 | |||
4/1 - 12/31 | 88 | 39 | 127 | ||||||
Boca Raton, Delray | Palm Beach | 1/1 - 4/30 | 145 | 64 | 209 | ||||
Beach, Jupiter, Palm | 5/1 - 11/30 | 99 | 64 | 163 | |||||
Beach, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach | 12/1 - 12/31 | 145 | 64 | 209 | |||||
Bradenton | Manatee | 1/1 - 4/30 | 115 | 39 | 154 | ||||
5/1 - 12/31 | 85 | 39 | 124 | ||||||
Cocoa Beach | Brevard | All year | 106 | 44 | 150 | ||||
Daytona Beach | Volusia | 1/1 - 1/31 | 93 | 39 | 132 | ||||
2/1 - 7/31 | 117 | 39 | 156 | ||||||
8/1 - 12/31 | 93 | 39 | 132 | ||||||
Fort Lauderdale | Broward | 1/1 - 4/30 | 176 | 54 | 230 | ||||
5/1 - 9/30 | 118 | 54 | 172 | ||||||
10/1 - 12/31 | 176 | 54 | 230 | ||||||
Fort Myers | Lee | 1/1 - 4/30 | 128 | 49 | 177 | ||||
5/1 - 12/31 | 88 | 49 | 137 | ||||||
Fort Pierce | St. Lucie | 1/1 - 4/30 | 118 | 49 | 167 | ||||
5/1 - 10/31 | 96 | 49 | 145 | ||||||
11/1 - 12/31 | 118 | 49 | 167 | ||||||
Fort Walton Beach, | Okaloosa, Walton | 1/1 - 2/28 | 83 | 44 | 127 | ||||
DeFuniak Springs | 3/1 - 5/31 | 135 | 44 | 179 | |||||
6/1 - 7/31 | 176 | 44 | 220 | ||||||
8/1 - 10/31 | 118 | 44 | 162 | ||||||
11/1 - 12/31 | 83 | 44 | 127 | ||||||
Gainesville | Alachua | All year | 93 | 44 | 137 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
FL | Gulf Breeze | Santa Rosa | 1/1 - 2/28 | $105 | $39 | $144 | |||
3/1 - 5/31 | 124 | 39 | 163 | ||||||
6/1 - 7/31 | 150 | 39 | 189 | ||||||
8/1 - 12/31 | 105 | 39 | 144 | ||||||
Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach | Duval, Nassau; City of Jacksonville | All year | 89 | 49 | 138 | ||||
Key West | Monroe | 1/1 - 1/31 | 202 | 64 | 266 | ||||
2/1 - 3/31 | 243 | 64 | 307 | ||||||
4/1 - 11/30 | 167 | 64 | 231 | ||||||
12/1 - 12/31 | 202 | 64 | 266 | ||||||
Kissimmee | Osceola | 1/1 - 7/31 | 85 | 39 | 124 | ||||
8/1 - 12/31 | 79 | 39 | 118 | ||||||
Lakeland | Polk | All year | 87 | 39 | 126 | ||||
Leesburg | Lake | All year | 77 | 44 | 121 | ||||
Miami | Miami-Dade | 1/1 - 2/28 | 149 | 59 | 208 | ||||
3/1 - 9/30 | 121 | 59 | 180 | ||||||
10/1 - 12/31 | 149 | 59 | 208 | ||||||
Naples | Collier | 1/1 - 1/31 | 134 | 64 | 198 | ||||
2/1 - 3/31 | 221 | 64 | 285 | ||||||
4/1 - 9/30 | 120 | 64 | 184 | ||||||
10/1 - 12/31 | 134 | 64 | 198 | ||||||
Ocala | Marion | All year | 91 | 44 | 135 | ||||
Orlando | Orange | 1/1 - 3/31 | 133 | 49 | 182 | ||||
4/1 - 12/31 | 109 | 49 | 158 | ||||||
Panama City | Bay | 1/1 - 2/28 | 85 | 49 | 134 | ||||
3/1 - 5/31 | 125 | 49 | 174 | ||||||
6/1 - 7/31 | 146 | 49 | 195 | ||||||
8/1 - 12/31 | 85 | 49 | 134 | ||||||
Pensacola, Pensacola Beach | Escambia | All year | 107 | 49 | 156 | ||||
Punta Gorda | Charlotte | 1/1 - 1/31 | 88 | 44 | 132 | ||||
2/1 - 3/31 | 115 | 44 | 159 | ||||||
4/1 - 12/31 | 88 | 44 | 132 | ||||||
Sarasota | Sarasota | 1/1 - 1/31 | 101 | 49 | 150 | ||||
2/1 - 3/31 | 143 | 49 | 192 | ||||||
4/1 - 12/31 | 101 | 49 | 150 | ||||||
Sebring | Highlands | 1/1 - 3/31 | 137 | 39 | 176 | ||||
4/1 - 12/31 | 76 | 39 | 115 | ||||||
St. Augustine | St. Johns | All year | 105 | 54 | 159 | ||||
Stuart | Martin | 1/1 - 4/30 | 129 | 49 | 178 | ||||
5/1 - 12/31 | 93 | 49 | 142 | ||||||
Tallahassee | Leon | All year | 89 | 44 | 133 | ||||
Tampa, St. Petersburg | Pinellas, Hillsborough | 1/1 - 3/31 | 127 | 54 | 181 | ||||
4/1 - 12/31 | 104 | 54 | 158 | ||||||
Vero Beach | Indian River | 1/1 - 1/31 | 95 | 49 | 144 | ||||
2/1 - 3/31 | 127 | 49 | 176 | ||||||
4/1 - 12/31 | 95 | 49 | 144 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
GA | Athens | Clarke | All year | $90 | $39 | $129 | |||
Atlanta | Fulton, DeKalb, Cobb | All year | 141 | 49 | 190 | ||||
Augusta | Richmond | All year | 79 | 39 | 118 | ||||
Columbus | Muscogee | All year | 92 | 39 | 131 | ||||
Conyers | Rockdale | All year | 77 | 39 | 116 | ||||
Duluth, Norcross, Lawrenceville, Braselton | Gwinnett | All year | 80 | 44 | 124 | ||||
Jekyll Island, Brunswick | Glynn | 1/1 - 2/28 | 120 | 49 | 169 | ||||
3/1 - 9/30 | 146 | 49 | 195 | ||||||
10/1 - 12/31 | 120 | 49 | 169 | ||||||
Peachtree City, Jonesboro, Morrow, Newnan | Fayette, Clayton, Coweta | All year | 77 | 44 | 121 | ||||
Savannah | Chatham | All year | 108 | 49 | 157 | ||||
IA | Cedar Rapids | Linn | All year | 80 | 39 | 119 | |||
Des Moines | Polk | All year | 86 | 44 | 130 | ||||
ID | Boise | Ada | All year | 86 | 49 | 135 | |||
Bonner's Ferry, | Boundary, Bonner | Before 4/01/09 | 70 | 39 | 109 | ||||
Sandpoint | After 3/31/09: | ||||||||
1/1 – 3/31 | 70 | 39 | 109 | ||||||
4/1 – 6/30 | 76 | 59 | 135 | ||||||
7/1 – 8/31 | 104 | 59 | 163 | ||||||
9/1 – 9/30 | 76 | 59 | 135 | ||||||
10/1 – 12/31 | 70 | 39 | 109 | ||||||
Coeur d'Alene | Kootenai | 1/1 - 6/30 | 75 | 59 | 134 | ||||
7/1 - 8/31 | 109 | 59 | 168 | ||||||
9/1 - 12/31 | 75 | 59 | 134 | ||||||
Driggs, Idaho Falls | Teton, Bonneville, Fremont | Before 4/01/09 | 70 | 39 | 109 | ||||
After 3/31/09 | 76 | 44 | 120 | ||||||
Sun Valley, Ketchum | Blaine | All year | 84 | 59 | 143 | ||||
Twin Falls | Twin Falls | All year | 86 | 39 | 125 | ||||
IL | Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox | Will | All year | 91 | 44 | 135 | |||
Chicago | Cook, Lake | 1/1 - 4/30 | 157 | 64 | 221 | ||||
5/1 - 6/30 | 209 | 64 | 273 | ||||||
7/1 - 8/31 | 177 | 64 | 241 | ||||||
9/1 - 11/30 | 218 | 64 | 282 | ||||||
12/1 - 12/31 | 157 | 64 | 221 | ||||||
Elgin, Aurora | Kane; City of Elgin | All year | 87 | 44 | 131 | ||||
Oakbrook Terrace | DuPage | All year | 106 | 49 | 155 | ||||
O'Fallon, Fairview | Bond, Calhoun, Clinton, Jersey, Macoupin, | All year | 111 | 59 | 170 | ||||
Heights, Collinsville | Madison, Monroe, St. Clair | ||||||||
Springfield | Sangamon | All year | 83 | 49 | 132 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
IN | Bloomington | Monroe | All year | $ 96 | $44 | $140 | |||
Brownsburg, Plainfield | Hendricks | All year | 78 | 44 | 122 | ||||
Fort Wayne | Allen | All year | 90 | 39 | 129 | ||||
Hammond, Munster, Merrillville | Lake | All year | 93 | 44 | 137 | ||||
Indianapolis, Carmel | Marion, Hamilton; Fort Benjamin Harrison | All year | 94 | 44 | 138 | ||||
Lafayette | Tippecanoe | All year | 87 | 39 | 126 | ||||
Michigan City | La Porte | All year | 82 | 39 | 121 | ||||
South Bend | St. Joseph | All year | 95 | 44 | 139 | ||||
Valparaiso, Burlington Beach | Porter | All year | 82 | 49 | 131 | ||||
KS | Kansas City, Overland Park | Wyandotte, Johnson | All year | 107 | 44 | 151 | |||
Wichita | Sedgwick | All year | 86 | 49 | 135 | ||||
KY | Boone County | Boone | All year | 98 | 44 | 142 | |||
Kenton County | Kenton | All year | 117 | 44 | 161 | ||||
Lexington | Fayette | All year | 91 | 49 | 140 | ||||
Louisville | Jefferson | 1/1 - 5/31 | 103 | 49 | 152 | ||||
6/1 - 9/30 | 94 | 49 | 143 | ||||||
10/1 - 12/31 | 103 | 49 | 152 | ||||||
LA | Baton Rouge | East Baton Rouge Parish | All year | 101 | 44 | 145 | |||
Covington, Slidell | St. Tammany Parish | All year | 96 | 49 | 145 | ||||
Lafayette | Lafayette Consolidated Government | All year | 86 | 49 | 135 | ||||
Lake Charles | Calcasieu Parish | All year | 80 | 39 | 119 | ||||
New Orleans | Orleans, Jefferson, Plaquemines, and | 1/1 - 6/30 | 140 | 59 | 199 | ||||
St. Bernard Parishes | 7/1 - 9/30 | 101 | 59 | 160 | |||||
10/1 - 12/31 | 140 | 59 | 199 | ||||||
MA | Andover | Essex | All year | 90 | 59 | 149 | |||
Boston, Cambridge | Suffolk; City of Cambridge | 1/1 - 8/31 | 203 | 64 | 267 | ||||
9/1 - 10/31 | 256 | 64 | 320 | ||||||
11/1 - 12/31 | 203 | 64 | 267 | ||||||
Burlington, Woburn | Middlesex | All year | 119 | 59 | 178 | ||||
Falmouth | City limits of Falmouth | 1/1 - 6/30 | 100 | 49 | 149 | ||||
7/1 - 8/31 | 142 | 49 | 191 | ||||||
9/1 - 12/31 | 100 | 49 | 149 | ||||||
Hyannis | Barnstable | 1/1 - 6/30 | 85 | 59 | 144 | ||||
7/1 - 8/31 | 118 | 59 | 177 | ||||||
9/1 - 12/31 | 85 | 59 | 144 | ||||||
Martha's Vineyard | Dukes | 1/1 - 5/31 | 106 | 64 | 170 | ||||
6/1 - 8/31 | 186 | 64 | 250 | ||||||
9/1 - 10/31 | 123 | 64 | 187 | ||||||
11/1 - 12/31 | 106 | 64 | 170 | ||||||
Nantucket | Nantucket | 1/1 - 5/31 | 119 | 64 | 183 | ||||
6/1 - 9/30 | 206 | 64 | 270 | ||||||
10/1 - 12/31 | 119 | 64 | 183 | ||||||
Northampton | Hampshire | All year | 91 | 39 | 130 | ||||
Pittsfield | Berkshire | All year | 109 | 59 | 168 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
MA | Plymouth, Taunton, New Bedford | Plymouth, Bristol | All year | $95 | $54 | $149 | |||
Quincy | Norfolk | All year | 123 | 44 | 167 | ||||
Springfield | Hampden | All year | 96 | 44 | 140 | ||||
Worcester | Worcester | All year | 96 | 49 | 145 | ||||
MD | Counties of Montgomery | 1/1 - 6/30 | 209 | 64 | 273 | ||||
and Prince George's | 7/1 - 8/31 | 165 | 64 | 229 | |||||
9/1 - 10/31 | 233 | 64 | 297 | ||||||
11/1 - 12/31 | 209 | 64 | 273 | ||||||
Aberdeen, Bel Air, Belcamp, Edgewood | Harford | All year | 83 | 44 | 127 | ||||
Annapolis | Anne Arundel | All year | 126 | 64 | 190 | ||||
Baltimore | Baltimore City | 1/1 - 8/31 | 157 | 59 | 216 | ||||
9/1 - 10/31 | 172 | 59 | 231 | ||||||
11/1 - 12/31 | 157 | 59 | 216 | ||||||
Baltimore County | Baltimore | All year | 106 | 54 | 160 | ||||
Cambridge, St. Michaels | Dorchester, Talbot | 1/1 - 4/30 | 105 | 54 | 159 | ||||
5/1 - 8/31 | 163 | 54 | 217 | ||||||
9/1 - 10/31 | 140 | 54 | 194 | ||||||
11/1 - 12/31 | 105 | 54 | 159 | ||||||
Columbia | Howard | All year | 125 | 49 | 174 | ||||
Frederick | Frederick | Before 4/01/09 | 89 | 39 | 128 | ||||
After 3/31/09 | 90 | 39 | 129 | ||||||
Hagerstown | Washington | All year | 76 | 39 | 115 | ||||
La Plata, Indian Head | Charles | All year | 90 | 39 | 129 | ||||
Lexington Park, Leonardtown, Lusby | St. Mary's, Calvert | All year | 97 | 39 | 136 | ||||
Ocean City | Worcester | 1/1 - 5/31 | 82 | 64 | 146 | ||||
6/1 - 9/30 | 181 | 64 | 245 | ||||||
10/1 - 12/31 | 82 | 64 | 146 | ||||||
ME | Bar Harbor | Hancock | 1/1 - 6/30 | 87 | 49 | 136 | |||
7/1 - 9/30 | 143 | 49 | 192 | ||||||
10/1 - 12/31 | 87 | 49 | 136 | ||||||
Kennebunk, Kittery, | York | 1/1 - 3/31 | 70 | 54 | 124 | ||||
Sanford | 4/1 - 6/30 | 83 | 54 | 137 | |||||
7/1 - 8/31 | 126 | 54 | 180 | ||||||
9/1 - 10/31 | 93 | 54 | 147 | ||||||
11/1 - 12/31 | 70 | 54 | 124 | ||||||
Portland | Cumberland, Sagadahoc | 1/1 - 6/30 | 89 | 44 | 133 | ||||
7/1 - 9/30 | 113 | 44 | 157 | ||||||
10/1 - 12/31 | 89 | 44 | 133 | ||||||
Rockport | Knox | 1/1 - 6/30 | 70 | 49 | 119 | ||||
7/1 - 8/31 | 78 | 49 | 127 | ||||||
9/1 - 12/31 | 70 | 49 | 119 | ||||||
MI | Ann Arbor | Washtenaw | All year | 91 | 44 | 135 | |||
Benton Harbor, St. Joseph, Stevensville | Berrien | All year | 74 | 49 | 123 | ||||
Charlevoix | Charlevoix | All year | 74 | 49 | 123 | ||||
Detroit | Wayne | All year | 107 | 49 | 156 | ||||
East Lansing, Lansing | Ingham, Eaton | All year | 81 | 39 | 120 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
MI | Flint | Genesee | All year | $80 | $39 | $119 | |||
Grand Rapids | Kent | All year | 84 | 39 | 123 | ||||
Holland | Ottawa | All year | 82 | 44 | 126 | ||||
Kalamazoo, Battle Creek | Kalamazoo, Calhoun | All year | 86 | 44 | 130 | ||||
Mackinac Island | Mackinac | 1/1 - 6/30 | 70 | 49 | 119 | ||||
7/1 - 8/31 | 88 | 49 | 137 | ||||||
9/1 - 12/31 | 70 | 49 | 119 | ||||||
Midland | Midland | All year | 93 | 39 | 132 | ||||
Mount Pleasant | Isabella | All year | 73 | 44 | 117 | ||||
Muskegon | Muskegon | 1/1 - 5/31 | 72 | 39 | 111 | ||||
6/1 - 8/31 | 88 | 39 | 127 | ||||||
9/1 - 12/31 | 72 | 39 | 111 | ||||||
Ontonagon, Baraga, Houghton | Ontonagon, Baraga, Houghton | All year | 75 | 39 | 114 | ||||
Petoskey | Emmet | 1/1 - 6/30 | 71 | 54 | 125 | ||||
7/1 - 8/31 | 94 | 54 | 148 | ||||||
9/1 - 12/31 | 71 | 54 | 125 | ||||||
Pontiac, Auburn Hills | Oakland | All year | 97 | 44 | 141 | ||||
South Haven | Van Buren | 1/1 - 5/31 | 70 | 39 | 109 | ||||
6/1 - 8/31 | 85 | 39 | 124 | ||||||
9/1 - 12/31 | 70 | 39 | 109 | ||||||
Traverse City, Leland | Grand Traverse, Leelanau | 1/1 - 6/30 | 70 | 44 | 114 | ||||
7/1 - 8/31 | 118 | 44 | 162 | ||||||
9/1 - 12/31 | 70 | 44 | 114 | ||||||
Warren | Macomb | All year | 77 | 39 | 116 | ||||
MN | Duluth | St. Louis | 1/1 - 5/31 | 82 | 49 | 131 | |||
6/1 - 8/31 | 103 | 49 | 152 | ||||||
9/1 - 12/31 | 82 | 49 | 131 | ||||||
Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights | Dakota | All year | 90 | 49 | 139 | ||||
Minneapolis, St. Paul | Hennepin, Ramsey | All year | 130 | 64 | 194 | ||||
Rochester | Olmsted | All year | 95 | 44 | 139 | ||||
MO | Columbia | Boone | All Year | 79 | 39 | 118 | |||
Kansas City | Jackson, Clay, Cass, Platte | All year | 107 | 49 | 156 | ||||
Springfield | Greene | All year | 76 | 39 | 115 | ||||
St. Louis | St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City | All year | 111 | 59 | 170 | ||||
MS | Grenada | Grenada | All year | 75 | 44 | 119 | |||
Gulfport, Biloxi | Harrison | All year | 80 | 44 | 124 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
MS | Hattiesburg | Forrest, Lamar | All year | $76 | $49 | $125 | |||
Robinsonville | Tunica | All year | 81 | 44 | 125 | ||||
Southaven | Desoto | All year | 91 | 44 | 135 | ||||
Starkville | Oktibbeha | All year | 76 | 44 | 120 | ||||
MT | Big Sky, West | Gallatin | 1/1 - 6/30 | 82 | 49 | 131 | |||
Yellowstone | 7/1 - 8/31 | 107 | 49 | 156 | |||||
9/1 - 12/31 | 82 | 49 | 131 | ||||||
Butte | Silver Bow | All year | 80 | 44 | 124 | ||||
Helena | Lewis and Clark | All year | 77 | 44 | 121 | ||||
Missoula, Polson, | Missoula, Lake, Flathead | 1/1 - 5/31 | 84 | 44 | 128 | ||||
Kalispell | 6/1 - 8/31 | 106 | 44 | 150 | |||||
9/1 - 12/31 | 84 | 44 | 128 | ||||||
NC | Asheville | Buncombe | 1/1 - 6/30 | 81 | 49 | 130 | |||
7/1 - 10/31 | 94 | 49 | 143 | ||||||
11/1 - 12/31 | 81 | 49 | 130 | ||||||
Atlantic Beach, | Carteret | 1/1 - 5/31 | 76 | 49 | 125 | ||||
Morehead City | 6/1 - 8/31 | 106 | 49 | 155 | |||||
9/1 - 12/31 | 76 | 49 | 125 | ||||||
Chapel Hill | Orange | All year | 92 | 49 | 141 | ||||
Charlotte | Mecklenburg | All year | 97 | 49 | 146 | ||||
Durham | Durham | All year | 95 | 49 | 144 | ||||
Fayetteville | Cumberland | All year | 85 | 49 | 134 | ||||
Greensboro | Guilford | All year | 89 | 44 | 133 | ||||
Greenville | Pitt | All year | 80 | 39 | 119 | ||||
Kill Devil | Dare | 1/1 - 4/30 | 70 | 54 | 124 | ||||
5/1 - 9/30 | 116 | 54 | 170 | ||||||
10/1 - 12/31 | 70 | 54 | 124 | ||||||
New Bern, Havelock | Craven | All year | 89 | 44 | 133 | ||||
Raleigh | Wake | All year | 92 | 54 | 146 | ||||
Wilmington | New Hanover | 1/1 - 5/31 | 93 | 49 | 142 | ||||
6/1 - 7/31 | 109 | 49 | 158 | ||||||
8/1 - 12/31 | 93 | 49 | 142 | ||||||
Winston-Salem | Forsyth | All year | 89 | 44 | 133 | ||||
ND | The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota. | ||||||||
NE | Omaha | Douglas | All year | 99 | 49 | 148 | |||
NH | Concord | Merrimack | 1/1 - 4/30 | 85 | 44 | 129 | |||
5/1 - 10/31 | 94 | 44 | 138 | ||||||
11/1 - 12/31 | 85 | 44 | 129 | ||||||
Conway | Carroll | 1/1 - 5/31 | 112 | 49 | 161 | ||||
6/1 - 8/31 | 145 | 49 | 194 | ||||||
9/1 - 12/31 | 112 | 49 | 161 | ||||||
Durham | Strafford | All year | 94 | 44 | 138 | ||||
Laconia | Belknap | 1/1 - 5/31 | 86 | 39 | 125 | ||||
6/1 - 10/31 | 99 | 39 | 138 | ||||||
11/1 - 12/31 | 86 | 39 | 125 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
NH | Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth | Grafton, Sullivan | All year | $99 | $49 | $148 | |||
Manchester | Hillsborough | All year | 98 | 44 | 142 | ||||
Portsmouth | Rockingham | 1/1 - 6/30 | 102 | 44 | 146 | ||||
7/1 - 9/30 | 132 | 44 | 176 | ||||||
10/1 - 12/31 | 102 | 44 | 146 | ||||||
NJ | Atlantic City, Cape May, | Atlantic, Cape May | 1/1 - 4/30 | 105 | 54 | 159 | |||
Ocean City | 5/1 - 10/31 | 117 | 54 | 171 | |||||
11/1 - 12/31 | 105 | 54 | 159 | ||||||
Belle Mead | Somerset | All year | 127 | 44 | 171 | ||||
Cherry Hill, Moorestown | Camden, Burlington | All year | 94 | 44 | 138 | ||||
Eatontown, Freehold | Monmouth | All year | 125 | 49 | 174 | ||||
Edison, Piscataway | Middlesex | All year | 114 | 44 | 158 | ||||
Flemington | Hunterdon | All year | 113 | 39 | 152 | ||||
Newark | Bergen, Essex, Hudson, Passaic | All year | 133 | 49 | 182 | ||||
Parsippany | Morris | All year | 142 | 49 | 191 | ||||
Princeton, Trenton | Mercer | All year | 139 | 44 | 183 | ||||
Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden | Union | All year | 106 | 49 | 155 | ||||
Toms River | Ocean | 1/1 - 5/31 | 92 | 39 | 131 | ||||
6/1 - 8/31 | 116 | 39 | 155 | ||||||
9/1 - 12/31 | 92 | 39 | 131 | ||||||
NM | Albuquerque | Bernalillo | All year | 80 | 49 | 129 | |||
Los Alamos | Los Alamos | All year | 82 | 49 | 131 | ||||
Santa Fe | Santa Fe | All year | 86 | 59 | 145 | ||||
Taos | Taos | All year | 75 | 59 | 134 | ||||
NV | Incline Village, Crystal | Washoe | 1/1 - 6/30 | 110 | 49 | 159 | |||
Bay, Reno, Sparks | 7/1 - 8/31 | 149 | 49 | 198 | |||||
9/1 - 12/31 | 110 | 49 | 159 | ||||||
Las Vegas | Clark | 1/1 - 5/31 | 126 | 64 | 190 | ||||
6/1 - 12/31 | 105 | 64 | 169 | ||||||
Stateline, Carson City | Douglas, Carson City | All year | 103 | 64 | 167 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
NY | Albany | Albany | All year | $111 | $49 | $160 | |||
Binghamton, Owego | Broome, Tioga | All year | 87 | 39 | 126 | ||||
Buffalo | Erie | All year | 92 | 54 | 146 | ||||
Floral Park, Garden City, Glen Cove, Great Neck, Roslyn | Nassau | All year | 162 | 64 | 226 | ||||
Glens Falls | Warren | 1/1 - 6/30 | 98 | 49 | 147 | ||||
7/1 - 8/31 | 150 | 49 | 199 | ||||||
9/1 - 12/31 | 98 | 49 | 147 | ||||||
Ithaca, Waterloo, Romulus | Tompkins, Seneca | All year | 102 | 44 | 146 | ||||
Kingston | Ulster | All year | 96 | 49 | 145 | ||||
Lake Placid | Essex | 1/1 - 5/31 | 111 | 54 | 165 | ||||
6/1 - 8/31 | 150 | 54 | 204 | ||||||
9/1 - 12/31 | 111 | 54 | 165 | ||||||
Manhattan (includes | Bronx, Kings, New York, Queens, Richmond | 1/1 - 6/30 | 285 | 64 | 349 | ||||
the boroughs of | 7/1 - 8/31 | 259 | 64 | 323 | |||||
Manhattan, Brooklyn, | 9/1 - 12/31 | 360 | 64 | 424 | |||||
the Bronx, Queens, and Staten Island) | |||||||||
Niagara Falls | Niagara | 1/1 - 4/30 | 79 | 44 | 123 | ||||
5/1 - 8/31 | 97 | 44 | 141 | ||||||
9/1 - 12/31 | 79 | 44 | 123 | ||||||
Nyack, Palisades | Rockland | All year | 117 | 49 | 166 | ||||
Poughkeepsie | Dutchess | All year | 110 | 54 | 164 | ||||
Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach | Suffolk | All year | 131 | 64 | 195 | ||||
Rochester | Monroe | All year | 101 | 44 | 145 | ||||
Saratoga Springs, | Saratoga, Schenectady | 1/1 - 6/30 | 106 | 44 | 150 | ||||
Schenectady | 7/1 - 8/31 | 169 | 44 | 213 | |||||
9/1 - 12/31 | 106 | 44 | 150 | ||||||
Syracuse | Onondaga | All year | 94 | 44 | 138 | ||||
Tarrytown, White Plains, New Rochelle, Yonkers | Westchester | All year | 164 | 59 | 223 | ||||
Troy | Rensselaer | All year | 97 | 39 | 136 | ||||
West Point | Orange | All year | 114 | 44 | 158 | ||||
OH | Akron | Summit | All year | 88 | 49 | 137 | |||
Canton | Stark | All year | 90 | 44 | 134 | ||||
Cincinnati | Hamilton, Clermont | All year | 112 | 54 | 166 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
OH | Cleveland | Cuyahoga | All year | $110 | $54 | $164 | |||
Columbus | Franklin | All year | 105 | 49 | 154 | ||||
Dayton, Fairborn | Greene, Darke, Montgomery | All year | 84 | 44 | 128 | ||||
Hamilton | Butler, Warren | All year | 91 | 49 | 140 | ||||
Mentor | Lake | All year | 87 | 44 | 131 | ||||
Rittman | Wayne, Medina | All year | 82 | 39 | 121 | ||||
Sandusky, Bellevue | Erie, Huron | All year | 108 | 39 | 147 | ||||
Toledo | Lucas | All year | 81 | 44 | 125 | ||||
Youngstown | Mahoning, Trumbull | All year | 82 | 39 | 121 | ||||
OK | Oklahoma City | Oklahoma | All year | 83 | 49 | 132 | |||
Tulsa | Tulsa, Creek, Osage, Rogers | All year | 79 | 44 | 123 | ||||
OR | Ashland, Crater Lake | Jackson, Klamath | All year | 87 | 44 | 131 | |||
Beaverton | Washington | All year | 98 | 44 | 142 | ||||
Bend | Deschutes | 1/1 - 6/30 | 90 | 44 | 134 | ||||
7/1 - 8/31 | 124 | 44 | 168 | ||||||
9/1 - 12/31 | 90 | 44 | 134 | ||||||
Clackamas | Clackamas | All year | 85 | 39 | 124 | ||||
Eugene, Florence | Lane | All year | 100 | 44 | 144 | ||||
Lincoln City | Lincoln | 1/1 - 6/30 | 86 | 49 | 135 | ||||
7/1 - 8/31 | 112 | 49 | 161 | ||||||
9/1 - 12/31 | 86 | 49 | 135 | ||||||
Portland | Multnomah | All year | 116 | 49 | 165 | ||||
Seaside | Clatsop | 1/1 - 6/30 | 89 | 54 | 143 | ||||
7/1 - 8/31 | 132 | 54 | 186 | ||||||
9/1 - 12/31 | 89 | 54 | 143 | ||||||
PA | Allentown, Easton, Bethlehem | Lehigh, Northampton | All year | 91 | 44 | 135 | |||
Bucks County | Bucks | All year | 102 | 59 | 161 | ||||
Chester, Radnor, Essington | Delaware | All year | 107 | 44 | 151 | ||||
Erie | Erie | All year | 92 | 39 | 131 | ||||
Gettysburg | Adams | 1/1 - 3/31 | 78 | 54 | 132 | ||||
4/1 - 10/31 | 103 | 54 | 157 | ||||||
11/1 - 12/31 | 78 | 54 | 132 | ||||||
Harrisburg | Dauphin (except City of Hershey) | All year | 99 | 44 | 143 | ||||
Hershey | City limits of Hershey | 1/1 - 2/28 | 91 | 44 | 135 | ||||
3/1 - 5/31 | 97 | 44 | 141 | ||||||
6/1 - 9/30 | 159 | 44 | 203 | ||||||
10/1 - 12/31 | 91 | 44 | 135 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
PA | Lancaster | Lancaster | All year | $95 | $49 | $144 | |||
Malvern, Frazer, Berwyn, Phoenixville | Chester | All year | 122 | 49 | 171 | ||||
Mechanicsburg | Cumberland | All year | 84 | 54 | 138 | ||||
Montgomery County | Montgomery | All year | 128 | 59 | 187 | ||||
Philadelphia | Philadelphia | 1/1 - 8/31 | 155 | 64 | 219 | ||||
9/1 - 11/30 | 166 | 64 | 230 | ||||||
12/1 - 12/31 | 155 | 64 | 219 | ||||||
Pittsburgh | Allegheny | All year | 114 | 54 | 168 | ||||
Reading | Berks | All year | 98 | 44 | 142 | ||||
Scranton | Lackawanna | All year | 80 | 39 | 119 | ||||
State College | Centre | All year | 88 | 44 | 132 | ||||
RI | East Greenwich, Warwick, North Kingstown | Kent, Washington | All year | 103 | 49 | 152 | |||
Jamestown, Middletown, | Newport | 1/1 - 5/31 | 120 | 64 | 184 | ||||
Newport | 6/1 - 9/30 | 178 | 64 | 242 | |||||
10/1 - 12/31 | 120 | 64 | 184 | ||||||
Providence | Providence | All year | 145 | 54 | 199 | ||||
SC | Aiken | Aiken | All year | 81 | 39 | 120 | |||
Charleston | Charleston, Berkeley, Dorchester | All year | 141 | 54 | 195 | ||||
Columbia | Richland; Lexington (after 3/31/09) | All year | 92 | 44 | 136 | ||||
Greenville | Greenville | All year | 92 | 49 | 141 | ||||
Hilton Head | Beaufort | 1/1 - 3/31 | 98 | 54 | 152 | ||||
4/1 - 8/31 | 144 | 54 | 198 | ||||||
9/30 - 10/31 | 114 | 54 | 168 | ||||||
11/1 - 12/31 | 98 | 54 | 152 | ||||||
Myrtle Beach | Horry | 1/1 - 2/28 | 70 | 54 | 124 | ||||
3/1 - 8/31 | 114 | 54 | 168 | ||||||
9/1 - 10/31 | 86 | 54 | 140 | ||||||
11/1 - 12/31 | 70 | 54 | 124 | ||||||
SD | Hot Springs | Fall River, Custer | 1/1 - 5/31 | 70 | 39 | 109 | |||
6/1 - 8/31 | 92 | 39 | 131 | ||||||
9/1 - 12/31 | 70 | 39 | 109 | ||||||
Rapid City | Pennington | 1/1 - 5/31 | 70 | 44 | 114 | ||||
6/1 - 8/31 | 109 | 44 | 153 | ||||||
9/1 - 12/31 | 70 | 44 | 114 | ||||||
Sturgis, Spearfish | Meade, Butte, Lawrence | 1/1 - 4/30 | 70 | 44 | 114 | ||||
5/1 - 8/31 | 95 | 44 | 139 | ||||||
9/1 - 12/31 | 70 | 44 | 114 | ||||||
TN | Brentwood, Franklin | Williamson | All year | 101 | 49 | 150 | |||
Chattanooga | Hamilton | All year | 87 | 44 | 131 | ||||
Knoxville | Knox | All year | 83 | 49 | 132 | ||||
Memphis | Shelby | All year | 99 | 49 | 148 | ||||
Nashville | Davidson | All year | 117 | 54 | 171 | ||||
Oak Ridge | Anderson | All year | 86 | 39 | 125 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
TX | Arlington, Fort Worth, Grapevine | Tarrant; City limits of Grapevine | All year | $149 | $44 | $193 | |||
Austin | Travis | 1/1 - 3/31 | 114 | 54 | 168 | ||||
4/1 - 8/31 | 107 | 54 | 161 | ||||||
9/1 - 12/31 | 114 | 54 | 168 | ||||||
Beaumont | Jefferson | All year | 82 | 49 | 131 | ||||
College Station | Brazos | All year | 86 | 39 | 125 | ||||
Corpus Christi | Nueces | All year | 89 | 44 | 133 | ||||
Dallas | Dallas; City limits of Dallas | 1/1 - 3/31 | 129 | 59 | 188 | ||||
4/1 - 12/31 | 115 | 59 | 174 | ||||||
El Paso | El Paso | All year | 92 | 44 | 136 | ||||
Galveston | Galveston | 1/1 - 5/31 | 99 | 49 | 148 | ||||
6/1 - 7/31 | 121 | 49 | 170 | ||||||
8/1 - 12/31 | 99 | 49 | 148 | ||||||
Houston | Montgomery, Fort Bend, Harris; L.B. Johnson Space Center | All year | 110 | 59 | 169 | ||||
Hunt County | Hunt | All year | 81 | 39 | 120 | ||||
Laredo | Webb | All year | 88 | 44 | 132 | ||||
McAllen | Hidalgo | All year | 84 | 44 | 128 | ||||
Plano | Collin | All year | 108 | 49 | 157 | ||||
Round Rock | Williamson | All year | 95 | 44 | 139 | ||||
San Antonio | Bexar | All year | 117 | 54 | 171 | ||||
South Padre Island | Cameron | 1/1 - 5/31 | 84 | 44 | 128 | ||||
6/1 - 7/31 | 110 | 44 | 154 | ||||||
8/1 - 12/31 | 84 | 44 | 128 | ||||||
Waco | McLennan | All year | 85 | 39 | 124 | ||||
UT | Park City | Summit | 1/1 - 3/31 | 164 | 64 | 228 | |||
4/1 - 12/31 | 91 | 64 | 155 | ||||||
Provo | Utah | All year | 86 | 49 | 135 | ||||
Salt Lake City | Salt Lake, Tooele | 1/1 - 3/31 | 116 | 54 | 170 | ||||
4/1 - 12/31 | 102 | 54 | 156 | ||||||
VA | Cities of Alexandria, | 1/1 - 6/30 | 209 | 64 | 273 | ||||
Fairfax, and Falls | 7/1 - 8/31 | 165 | 64 | 229 | |||||
Church, and the | 9/1 - 10/31 | 233 | 64 | 297 | |||||
counties of Arlington and Fairfax | 11/1 - 12/31 | 209 | 64 | 273 | |||||
Abington | Washington | 1/1 - 3/31 | 79 | 49 | 128 | ||||
4/1 - 5/31 | 72 | 49 | 121 | ||||||
6/1 - 12/31 | 79 | 49 | 128 | ||||||
Blacksburg | Montgomery | All year | 80 | 54 | 134 | ||||
Charlottesville | City of Charlottesville; Albemarle, Greene | All year | 100 | 44 | 144 | ||||
Chesapeake, Suffolk | Cities of Chesapeake, Suffolk | 1/1 - 3/31 | 89 | 44 | 133 | ||||
4/1 - 5/31 | 97 | 44 | 141 | ||||||
6/1 - 8/31 | 107 | 44 | 151 | ||||||
9/1 - 12/31 | 89 | 44 | 133 | ||||||
Chesterfield, Henrico Counties | Chesterfield, Henrico | All year | 93 | 49 | 142 | ||||
Fredericksburg | City of Fredericksburg; Spotsylvania | All year | 74 | 54 | 128 | ||||
Hampton City, Newport News | Cities of Hampton City, Newport News | All year | 81 | 44 | 125 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
VA | James City and York | James City and York Counties; City of Williamsburg | 1/1 - 3/31 | $75 | $54 | $129 | |||
Counties; Williamsburg | 4/1 - 8/31 | 97 | 54 | 151 | |||||
9/1 - 12/31 | 75 | 54 | 129 | ||||||
Loudon County | Loudon | All year | 140 | 59 | 199 | ||||
Lynchburg | Campbell; City of Lynchburg | All year | 78 | 44 | 122 | ||||
Manassas | City of Manassas | All year | 101 | 39 | 140 | ||||
Norfolk, Portsmouth | Cities of Norfolk, Portsmouth | All year | 96 | 59 | 155 | ||||
Richmond City | City of Richmond | 1/1 - 8/31 | 123 | 54 | 177 | ||||
9/1 - 10/31 | 129 | 54 | 183 | ||||||
11/1 - 12/31 | 123 | 54 | 177 | ||||||
Roanoke | City limits of Roanoke | All year | 96 | 44 | 140 | ||||
Stafford, Prince William Counties | Stafford, Prince William | All year | 95 | 44 | 139 | ||||
Virginia Beach | City of Virginia Beach | 1/1 - 5/31 | 88 | 54 | 142 | ||||
6/1 - 8/31 | 151 | 54 | 205 | ||||||
9/1 - 12/31 | 88 | 54 | 142 | ||||||
Wallops Island | Accomack | 1/1 - 6/30 | 87 | 49 | 136 | ||||
7/1 - 8/31 | 121 | 49 | 170 | ||||||
9/1 - 12/31 | 87 | 49 | 136 | ||||||
Warrenton | Fauquier | All year | 99 | 44 | 143 | ||||
VT | Burlington, St. Albans | Chittenden, Franklin | 1/1 - 4/30 | 90 | 49 | 139 | |||
5/1 - 10/31 | 105 | 49 | 154 | ||||||
11/1 - 12/31 | 90 | 49 | 139 | ||||||
Manchester | Bennington | All year | 94 | 59 | 153 | ||||
Montpelier | Washington | All year | 93 | 54 | 147 | ||||
Stowe | Lamoille | 1/1 - 3/31 | 141 | 64 | 205 | ||||
4/1 - 11/30 | 121 | 64 | 185 | ||||||
12/1 - 12/31 | 141 | 64 | 205 | ||||||
White River Junction | Windsor | 1/1 - 2/28 | 90 | 54 | 144 | ||||
3/1 - 5/31 | 82 | 54 | 136 | ||||||
6/1 - 12/31 | 90 | 54 | 144 | ||||||
WA | Anacortes, Camano | San Juan, Skagit, Island | 1/1 - 5/31 | 84 | 59 | 143 | |||
Island, Coupeville, | 6/1 - 8/31 | 94 | 59 | 153 | |||||
Mount Vernon, La Connor, Burlington, Friday Harbor, Oak Harbor | 9/1 - 12/31 | 84 | 59 | 143 | |||||
Bremerton | Kitsap | All year | 83 | 59 | 142 | ||||
Everett, Lynnwood | Snohomish | All year | 99 | 54 | 153 | ||||
Ocean Shores | Grays Harbor | 1/1 - 6/30 | 86 | 44 | 130 | ||||
7/1 - 8/31 | 109 | 44 | 153 | ||||||
9/1 - 12/31 | 86 | 44 | 130 | ||||||
Olympia, Tumwater | Thurston | All year | 86 | 49 | 135 | ||||
Port Angeles, Port | Clallam, Jefferson | 1/1 - 6/30 | 92 | 59 | 151 | ||||
Townsend | 7/1 - 8/31 | 129 | 59 | 188 | |||||
9/1 - 12/31 | 92 | 59 | 151 | ||||||
Seattle | King | All year | 158 | 64 | 222 | ||||
Spokane | Spokane | All year | 83 | 49 | 132 | ||||
Tacoma | Pierce | All year | 118 | 59 | 177 | ||||
Vancouver | Clark, Cowlitz, Skamania | All year | 120 | 49 | 169 |
Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)
Per Diem Locality | Computing Maximum Rate | ||||||||
---|---|---|---|---|---|---|---|---|---|
State | Key City2 | County and/or Other Defined Location3,4 | Effective Dates | Maximum Lodging Rate |
M&IE Rate |
Maximum Per Diem Rate |
|||
WI | Appleton | Outagamie | All year | $81 | $44 | $125 | |||
Brookfield, Racine | Waukesha, Racine | All year | 92 | 44 | 136 | ||||
Green Bay | Brown | All year | 75 | 44 | 119 | ||||
Lake Geneva | Walworth | 1/1 - 4/30 | 98 | 54 | 152 | ||||
5/1 - 9/30 | 146 | 54 | 200 | ||||||
10/1 - 12/31 | 98 | 54 | 152 | ||||||
Madison | Dane | All year | 90 | 54 | 144 | ||||
Milwaukee | Milwaukee | All year | 99 | 44 | 143 | ||||
Sheboygan | Sheboygan | All year | 79 | 44 | 123 | ||||
Sturgeon Bay | Door | 1/1 - 6/30 | 70 | 49 | 119 | ||||
7/1 - 9/30 | 88 | 49 | 137 | ||||||
10/1 - 12/31 | 70 | 49 | 119 | ||||||
Wisconsin Dells | Columbia | 1/1 - 6/30 | 70 | 64 | 134 | ||||
7/1 - 8/31 | 86 | 64 | 150 | ||||||
9/1 - 12/31 | 70 | 64 | 134 | ||||||
WV | Charleston | Kanawha | All year | 95 | 44 | 139 | |||
Morgantown | Monongalia | All year | 83 | 44 | 127 | ||||
Shepherdstown | Jefferson | All year | 80 | 44 | 124 | ||||
Wheeling | Ohio | All year | 93 | 44 | 137 | ||||
WY | Cody | Park | 1/1 - 4/30 | 75 | 44 | 119 | |||
5/1 - 9/30 | 110 | 44 | 154 | ||||||
10/1 - 12/31 | 75 | 44 | 119 | ||||||
Evanston, Rock Springs | Uinta, Sweetwater | All year | 91 | 44 | 135 | ||||
Gillette | Campbell | 1/1 - 6/30 | 85 | 49 | 134 | ||||
7/1 - 8/31 | 104 | 49 | 153 | ||||||
9/1 - 12/31 | 85 | 49 | 134 | ||||||
Jackson, Pinedale | Teton, Sublette | 1/1 - 6/30 | 113 | 54 | 167 | ||||
7/1 - 8/31 | 164 | 54 | 218 | ||||||
9/1 - 11/30 | 104 | 54 | 158 | ||||||
12/1 - 12/31 | 113 | 54 | 167 | ||||||
Sheridan | Sheridan | 1/1 - 5/31 | 70 | 49 | 119 | ||||
6/1 - 8/31 | 90 | 49 | 139 | ||||||
9/1 - 12/31 | 70 | 49 | 119 |
1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2009, taxpayers may continue to use the CONUS rates in
effect for the first 9 months of 2009 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred
during calendar year 2009. A taxpayer must consistently use either these rates or the updated rates for the period of October
1, 2009, through December 31, 2009. See Transition Rules under How To Use Per Diem Rate Tables for an example. 2 Unless 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.” 3 Per 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).” |
4
When 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. |
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
www.aarp.org/money/taxaide. For more information on these programs, go to
www.irs.gov and enter keyword “VITA” in the upper right-hand corner.
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E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
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Check the status of your 2008 refund. Go to www.irs.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
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Download forms, instructions, and publications.
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Order IRS products online.
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Research your tax questions online.
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Search publications online by topic or keyword.
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View Internal Revenue Bulletins (IRBs) published in the last few years.
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Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.
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Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant.
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Sign up to receive local and national tax news by email.
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Get information on starting and operating a small business.
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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.
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Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
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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.
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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.
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TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
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Refund information. To check the status of your 2008 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
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Other refund information. To check the status of a prior year refund or amended return refund, call 1-800-829-1954.
Evaluating the quality of our telephone services. To ensure 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 listen in on or record random 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.
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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 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.
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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 are 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—just walk in. 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. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to
www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Tax Map: an electronic research tool and finding aid.
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Tax law frequently asked questions.
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Tax Topics from the IRS telephone response system.
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Internal Revenue Code—Title 26 of the U.S. Code.
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Fill-in, print, and save features for most tax forms.
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Internal Revenue Bulletins.
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Toll-free and email technical support.
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Two releases during the year.
– The first release will ship the beginning of January 2009.
– The final release will ship the beginning of March 2009.
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Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
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All the business tax forms, instructions, and publications needed to successfully manage a business.
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Tax law changes for 2009.
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Tax Map: an electronic research tool and finding aid.
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Web links to various government agencies, business associations, and IRS organizations.
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“Rate the Product” survey—your opportunity to suggest changes for future editions.
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A site map of the guide to help you navigate the pages with ease.
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An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
www.irs.gov and enter keyword “SBRG” in the upper right-hand corner for more information.
More Online Publications |