Publication 1542 (10-2011) PER DIEM RATES
Publication 1542 (10-2011)
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
What's New
Future developments. The IRS has created a page on IRS.gov for information about Publication 1542, at http://www.irs.gov/pub1542. Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page.
This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I.R.B. 520, which can be found on the Internet at http://www.irs.gov/irb/2011-42_IRB/ar12.html.
Per diem rates on the Internet. You will find links to per diem rates at http://www.gsa.gov/perdiem, including links to:
• CONUS per diem rates;
• Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U.S. possessions; and
• Foreign per diem rates.
Publication 1542 revisions.
Publication 1542 is available only on the Internet at IRS.gov. Print copies can no longer be ordered.
During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. An article on IRS.gov will alert you to which locations have updated rates. To reach these articles, go to http://www.irs.gov/formspubs and click on "Changes to Current Tax Products," under Important Changes. You will find the new rates in Table 4.
We will also incorporate mid-year changes to the high-low rates into Publication 1542. You will be alerted to these changes by a similar article on IRS.gov and can find the changes in Table 2 of the revised publication.
The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. The annual issue of the publication should be available each year in mid- to late-October.
Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224
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You can email us at taxforms@irs.gov. Please put "Publications Comment" on the subject line. You can also send us comments from http://www.irs.gov/formspubs/, select "Comment on Tax Forms and Publications" under "Information about."
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Tax questions. If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.
How To Use Per Diem Rate Tables
This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year.
The Two Substantiation Methods
The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method.
High-low method. Tables 1 and 2 in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Table 1 lists the localities that are eligible for $233 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2010. For travel on or after October 1, 2010, all other localities within CONUS are eligible for $160 ($52 M&IE) per diem under the high-low method.
Table 2 lists the localities that are eligible for $242 ($65 M&IE) per diem, effective October 1, 2011. For travel on or after October 1, 2011, the per diem for all other localities decreases to $163 ($52 M&IE).
Regular federal per diem rate method. Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. The rates listed in Table 3 are effective October 1, 2010; those in Table 4 are effective October 1, 2011. The standard rate for all locations within CONUS not specifically listed in Table 3 is $123 ($77 for lodging and $46 for M&IE). For Table 4, this rate is $123 ($77 for lodging and $46 for M&IE).
Transition Rules
The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. During this period, you generally may change to the new rates or finish out the year with the rates you had been using.
High-low method. If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year.
For example, Employee A travels extensively during March and April of 2012, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2012. For A's November trip and any others during the remainder of 2012, you may continue using the same set of rates (Table 2) or change to the new rates that generally will be effective in October. Assume that two of your other employees, B and C, are also reimbursed under the high-low method--your choice of rates must also apply to them.
For Employee A's travel on or after January 1, 2013, you must use the rates in effect for 2013, but may either continue with the high-low method or choose the regular federal per diem rate method. The choice of method stays in effect for the entire 2013 calendar year.
The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at http://www.irs.gov/irb.
Federal per diem rate method. New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1-September 30) must continue under the same method through the end of that calendar year (December 31). However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year.
For example, Employees P and Q attend an industry conference in February 2012, and you reimburse their expenses using the per diem rate method (Table 4). Employee P attends other conferences in July (reimbursed using Table 4) and December 2012, while Employee Q's only other travel occurs in October 2012. When determining Q's travel allowance for the October travel, you must decide whether to continue with the old (Table 4) rates or adopt the new ones effective October 1, 2012. Your choice of rates will also apply to Employee P's December travel. Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2012. You can choose a new method for either or both employees; this choice will become effective on January 1, 2013.
The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Go to http://www.gsa.gov/perdiem.
CAUTION: Per diem rates for localities listed in Table 4 may change at any time during the rest of 2011 or 2012. To be sure you have the most current rate, check IRS.gov for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040.
Table 1. Localities Eligible for $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2010 -- September 30, 2011)1,2
Note: The standard ("low") rate of $160 ($108 for lodging and $52 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 $233 Rate
Defined Location
----------------------------------------------------------------------
AZ Phoenix, Scottsdale Maricopa 1/1 - 5/31
---------------------------------------------------------------
Sedona City limits of Sedona 3/1 - 4/30
----------------------------------------------------------------------
CA Monterey Monterey All year
---------------------------------------------------------------
Napa Napa 4/1 - 9/30
10/1 - 11/30
---------------------------------------------------------------
San Diego San Diego All year
---------------------------------------------------------------
San Francisco San Francisco All year
---------------------------------------------------------------
Santa Barbara Santa Barbara All year
---------------------------------------------------------------
Santa Monica City limits of Santa All year
Monica
---------------------------------------------------------------
South Lake Tahoe El Dorado All year
---------------------------------------------------------------
Yosemite National Park Mariposa All year
----------------------------------------------------------------------
CO Aspen Pitkin 1/1 - 3/31
6/1 - 8/31
12/1 - 12/31
---------------------------------------------------------------
Denver, Aurora Denver, Adams, All year
Arapahoe, Jefferson
---------------------------------------------------------------
Silverthorne, Summit 1/1 - 3/31
Breckenridge 12/1 - 12/31
---------------------------------------------------------------
Steamboat Springs Routt 1/1 - 3/31
12/1 - 12/31
---------------------------------------------------------------
Telluride San Miguel 1/1 - 3/31
12/1 - 12/31
---------------------------------------------------------------
Vail Eagle 1/1 - 8/31
12/1 - 12/31
----------------------------------------------------------------------
DC Washington, DC (also the All year
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)
----------------------------------------------------------------------
FL Fort Lauderdale Broward 1/1 - 5/31
---------------------------------------------------------------
Fort Walton Beach, Okaloosa, Walton 6/1 - 7/31
DeFuniak Springs
---------------------------------------------------------------
Key West Monroe All year
---------------------------------------------------------------
Miami Miami-Dade 1/1 - 3/31
12/1 - 12/31
---------------------------------------------------------------
Naples Collier 1/1 - 4/30
----------------------------------------------------------------------
IL Chicago Cook, Lake All year
----------------------------------------------------------------------
LA New Orleans Orleans, St. Bernard, 1/1 - 6/30
Jefferson, 10/1 - 12/31
Plaquemines Parishes
----------------------------------------------------------------------
MA Boston, Cambridge Suffolk, City of All year
Cambridge
---------------------------------------------------------------
Falmouth City limits of 7/1 - 8/31
Falmouth
---------------------------------------------------------------
Martha's Vineyard Dukes 7/1 - 8/31
---------------------------------------------------------------
Nantucket Nantucket 6/1 - 9/30
----------------------------------------------------------------------
MD Counties of Montgomery All year
and Prince George's
---------------------------------------------------------------
Baltimore Baltimore City 3/1 - 9/30
10/1 - 11/30
---------------------------------------------------------------
Cambridge, St. Michaels Dorchester, Talbot 6/1 - 8/31
---------------------------------------------------------------
Ocean City Worcester 6/1 - 8/31
----------------------------------------------------------------------
ME Bar Harbor Hancock 7/1 - 8/31
----------------------------------------------------------------------
NC Kill Devil Dare 6/1 - 8/31
----------------------------------------------------------------------
NH Conway Carroll 7/1 - 8/31
----------------------------------------------------------------------
NY Floral Park, Garden Nassau All year
City, Great Neck
---------------------------------------------------------------
Glens Falls Warren 7/1 - 8/31
---------------------------------------------------------------
Lake Placid Essex 7/1 - 8/31
---------------------------------------------------------------
Manhattan (includes the Bronx, Kings, New All year
boroughs of Manhattan, York, Queens,
Brooklyn, the Bronx, Richmond
Queens, and Staten
Island)
---------------------------------------------------------------
Riverhead, Ronkonkoma, Suffolk 6/1 - 8/31
Melville
---------------------------------------------------------------
Saratoga Springs, Saratoga, Schenectady 7/1 - 8/31
Schenectady
---------------------------------------------------------------
Tarrytown, White Plains, Westchester All year
New Rochelle
----------------------------------------------------------------------
PA Philadelphia Philadelphia All year
----------------------------------------------------------------------
RI Jamestown, Middletown, Newport 5/1 - 9/30
Newport 10/1 - 10/31
----------------------------------------------------------------------
UT Park City Summit 1/1 - 3/31
----------------------------------------------------------------------
VA Cities of Alexandria, All year
Falls Church, and
Fairfax; Counties of
Arlington and Fairfax
---------------------------------------------------------------
Virginia Beach City of Virginia 6/1 - 8/31
Beach
----------------------------------------------------------------------
VT Stowe Lamoille 1/1 - 3/31
6/1 - 12/31
----------------------------------------------------------------------
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 1 for an employee during the first 9 months of calendar year
2011 must continue to use the high-low substantiation method for the
remainder of calendar year 2011 for that employee. For travel on or
after October 1, 2011, and before January 1, 2012, 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 2010-39
, 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 2010-39
in Internal Revenue Bulletin 2010-42.
======================================================================
Table 2. Localities Eligible for $242 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2011)
1,2
Note:
The standard ("low") rate of $163 ($111 for lodging and $52 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 $242 Rate
Defined Location
----------------------------------------------------------------------
AZ Sedona City limits of Sedona 3/1 - 4/30
----------------------------------------------------------------------
CA Monterey Monterey All year
---------------------------------------------------------------
Napa Napa 4/1 - 9/30
10/1 - 11/30
---------------------------------------------------------------
San Diego San Diego All year
---------------------------------------------------------------
San Francisco San Francisco All year
---------------------------------------------------------------
Santa Barbara Santa Barbara All year
---------------------------------------------------------------
Santa Monica City limits of Santa All year
Monica
---------------------------------------------------------------
Yosemite National Park Mariposa 6/1 - 8/31
----------------------------------------------------------------------
CO Aspen Pitkin 1/1 - 3/31
6/1 - 8/31
12/1 - 12/31
---------------------------------------------------------------
Denver, Aurora Denver, Adams, All year
Arapahoe, Jefferson
---------------------------------------------------------------
Steamboat Springs Routt 1/1 - 3/31
12/1 - 12/31
---------------------------------------------------------------
Telluride San Miguel 1/1 - 3/31
12/1 - 12/31
---------------------------------------------------------------
Vail Eagle 1/1 - 8/31
12/1 - 12/31
----------------------------------------------------------------------
DC Washington, DC (also the All year
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)
----------------------------------------------------------------------
FL Fort Lauderdale Broward 1/1 - 5/31
---------------------------------------------------------------
Fort Walton Beach, Okaloosa, Walton 6/1 - 7/31
DeFuniak Springs
---------------------------------------------------------------
Key West Monroe All year
---------------------------------------------------------------
Miami Miami-Dade 1/1 - 3/31
12/1 - 12/31
---------------------------------------------------------------
Naples Collier 1/1 - 4/30
----------------------------------------------------------------------
IL Chicago Cook, Lake 4/1 - 9/30
10/1 - 11/30
----------------------------------------------------------------------
LA New Orleans Orleans, St. Bernard, 1/1 - 6/30
Jefferson, 10/1 - 12/31
Plaquemines Parishes
----------------------------------------------------------------------
MA Boston, Cambridge Suffolk, City of All year
Cambridge
---------------------------------------------------------------
Falmouth City limits of 7/1 - 8/31
Falmouth
---------------------------------------------------------------
Martha's Vineyard Dukes 7/1 - 8/31
---------------------------------------------------------------
Nantucket Nantucket 6/1 - 9/30
----------------------------------------------------------------------
MD Counties of Montgomery All year
and Prince George's
---------------------------------------------------------------
Baltimore Baltimore City 3/1 - 9/30
10/1 - 11/30
---------------------------------------------------------------
Cambridge, St. Michaels Dorchester, Talbot 6/1 - 8/31
---------------------------------------------------------------
Ocean City Worcester 6/1 - 8/31
----------------------------------------------------------------------
ME Bar Harbor Hancock 7/1 - 8/31
----------------------------------------------------------------------
NC Kill Devil Dare 6/1 - 8/31
----------------------------------------------------------------------
NH Conway Carroll 7/1 - 8/31
----------------------------------------------------------------------
NY Floral Park, Garden Nassau All year
City, Great Neck
---------------------------------------------------------------
Glens Falls Warren 7/1 - 8/31
---------------------------------------------------------------
Lake Placid Essex 7/1 - 8/31
---------------------------------------------------------------
Manhattan (includes the Bronx, Kings, New All year
boroughs of Manhattan, York, Queens,
Brooklyn, the Bronx, Richmond
Queens, and Staten
Island)
---------------------------------------------------------------
Saratoga Springs, Saratoga, 7/1 - 8/31
Schenectady Schenectady
---------------------------------------------------------------
Tarrytown, White Plains, Westchester All year
New Rochelle
----------------------------------------------------------------------
PA Philadelphia Philadelphia All year
----------------------------------------------------------------------
RI Jamestown, Middletown, Newport 5/1 - 9/30
Newport 10/1 - 10/31
----------------------------------------------------------------------
UT Park City Summit 1/1 - 3/31
----------------------------------------------------------------------
VA Cities of Alexandria, All year
Falls Church, and
Fairfax; Counties of
Arlington and Fairfax
---------------------------------------------------------------
Virginia Beach City of Virginia 6/1 - 8/31
Beach
----------------------------------------------------------------------
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
2012 must continue to use the high-low substantiation method for the
remainder of calendar year 2012 for that employee. For travel on or
after October 1, 2012, and before January 1, 2013, 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 2011-47
and Notice
2011-81, 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 2011-47
and
Notice 2011-81in Internal Revenue
Bulletin 2011-42.
======================================================================
Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2010 -- September 30, 2011)
1
Note:
The standard rate of $123 ($77 for lodging and $46 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 abbreviation.
Click on a link below to find rates for your state:
Alabama, Arizona, Arkansas, California, Colorado, Connecticut,
Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois,
Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland,
Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana,
Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York,
North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania,
Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah,
Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming
----------------------------------------------------------------------
Computing
Per Diem Locality Maximum Rate
----------------------------------------------------------------------
Maxi- Maxi-
County and/ mum mum
or Other Lodg- Per
Defined Effective ing M&IE Diem
State Key City
2
Location
3,4
Dates Rate Rate Rate
----------------------------------------------------------------------
AL Birmingham Jefferson, All year $88 $56 $144
Shelby
---------------------------------------------------------------
Gulf Shores Baldwin 1/1 - 5/31 101 51 152
6/1 - 7/31 126 51 177
8/1 - 12/31 101 51 152
---------------------------------------------------------------
Huntsville Madison, All year 86 51 137
Limestone
---------------------------------------------------------------
Mobile Mobile 1/1 - 2/28 98 51 149
3/1 - 12/31 90 51 141
----------------------------------------------------------------------
AR Hot Springs Garland All year 101 46 147
---------------------------------------------------------------
Little Rock Pulaski All year 88 61 149
----------------------------------------------------------------------
AZ Grand Canyon, Coconino 1/1 - 2/28 77 66 143
Flagstaff (except 3/1 - 10/31 95 66 161
city limits 11/1 - 12/31 77 66 143
of Sedona),
Yavapai
---------------------------------------------------------------
Kayenta Navajo 1/1 - 4/30 77 46 123
5/1 - 9/30 89 46 135
10/1 - 12/31 77 46 123
---------------------------------------------------------------
Phoenix, Maricopa 1/1 - 5/31 126 71 197
Scottsdale 6/1 - 8/31 81 71 152
9/1 - 12/31 106 71 177
---------------------------------------------------------------
Sedona City limits 1/1 - 2/28 129 66 195
of Sedona 3/1 - 4/30 145 66 211
5/1 - 12/31 129 66 195
---------------------------------------------------------------
Sierra Vista Cochise All year 81 46 127
---------------------------------------------------------------
Tucson Pima 1/1 - 1/31 93 56 149
2/1 - 5/31 111 56 167
6/1 - 8/31 77 56 133
9/1 - 12/31 93 56 149
---------------------------------------------------------------
Yuma Yuma All year 81 46 127
----------------------------------------------------------------------
CA Antioch, Contra All year 101 66 167
Brentwood, Costa
Concord
---------------------------------------------------------------
Barstow, San Before 4/01/11 83 56 139
Ontario, Bernardino
Victorville After 3/31/11 99 56 155
---------------------------------------------------------------
Benicia, Solano All year 84 56 140
Dixon,
Fairfield
---------------------------------------------------------------
Death Valley Inyo All year 92 46 138
---------------------------------------------------------------
Eureka, Humboldt 1/1 - 5/31 82 61 143
Arcata, 6/1 - 8/31 92 61 153
McKinleyville 9/1 - 12/31 82 61 143
---------------------------------------------------------------
Fresno Fresno All year 91 61 152
---------------------------------------------------------------
Los Angeles Los Angeles All year 123 71 194
(except the
city of
Santa
Monica),
Orange,
Ventura;
Edwards AFB
---------------------------------------------------------------
Mammoth Lakes Mono All year 116 61 177
---------------------------------------------------------------
Mill Valley, Marin All year 106 56 162
San Rafael,
Novato
---------------------------------------------------------------
Modesto Stanislaus All year 85 51 136
---------------------------------------------------------------
Monterey Monterey 1/1 - 6/30 126 71 197
7/1 - 8/31 152 71 223
9/1 - 12/31 126 71 197
---------------------------------------------------------------
Napa Napa 1/1 - 3/31 107 66 173
4/1 - 11/30 142 66 208
12/1 - 12/31 107 66 173
---------------------------------------------------------------
Oakhurst Madera 1/1 - 4/30 78 56 134
5/1 - 8/31 92 56 148
9/1 - 12/31 78 56 134
---------------------------------------------------------------
Oakland Alameda All year 94 61 155
---------------------------------------------------------------
Palm Springs Riverside 1/1 - 4/30 120 71 191
5/1 - 8/31 90 71 161
9/1 - 12/31 104 71 175
---------------------------------------------------------------
Point Arena, Mendocino All year 88 66 154
Gualala
---------------------------------------------------------------
Redding Shasta All year 87 61 148
---------------------------------------------------------------
Sacramento Sacramento All year 101 61 162
---------------------------------------------------------------
San Diego San Diego All year 131 71 202
---------------------------------------------------------------
San Francisco San Before 1/1/11:
Francisco 10/1 - 10/31 174 71 245
11/1 - 12/31 142 71 213
After
12/31/10:
1/1 - 3/31 142 71 213
4/1 - 8/31 150 71 221
9/1 - 12/31 180 71 251
---------------------------------------------------------------
San Luis San Luis 1/1 - 6/30 104 66 170
Obispo Obispo 7/1 - 8/31 121 66 187
9/1 - 12/31 104 66 170
---------------------------------------------------------------
San Mateo, San Mateo All year 108 61 169
Foster City,
Belmont
---------------------------------------------------------------
Santa Barbara Santa 1/1 - 6/30 143 66 209
Barbara 7/1 - 8/31 172 66 238
9/1 - 12/31 143 66 209
---------------------------------------------------------------
Santa Cruz Santa Cruz All year 93 66 159
---------------------------------------------------------------
Santa Monica City limits All year 180 71 251
of Santa
Monica
---------------------------------------------------------------
Santa Rosa Sonoma All year 109 61 170
---------------------------------------------------------------
South Lake El Dorado All year 125 71 196
Tahoe
---------------------------------------------------------------
Stockton San Joaquin All year 80 56 136
---------------------------------------------------------------
Sunnyvale, Santa Clara All year 116 56 172
Palo Alto,
San Jose
---------------------------------------------------------------
Tahoe City Placer All year 87 61 148
---------------------------------------------------------------
Truckee Nevada 1/1 - 2/28 113 71 184
3/1 - 11/30 96 71 167
12/1 - 12/31 113 71 184
---------------------------------------------------------------
Visalia, Tulare, All year 83 61 144
Lemoore Kings
---------------------------------------------------------------
West Yolo All year 91 51 142
Sacramento
---------------------------------------------------------------
Yosemite Mariposa 1/1 - 5/31 129 71 200
National Park 6/1 - 8/31 162 71 233
9/1 - 12/31 129 71 200
----------------------------------------------------------------------
CO Aspen Pitkin 1/1 - 3/31 202 71 273
4/1 - 5/31 107 71 178
6/1 - 8/31 143 71 214
9/1 - 11/30 103 71 174
12/1 - 12/31 202 71 273
---------------------------------------------------------------
Boulder, Boulder, All year 104 61 165
Broomfield Broomfield
---------------------------------------------------------------
Colorado El Paso All year 84 66 150
Springs
---------------------------------------------------------------
Cortez Montezuma 1/1 - 5/31 87 51 138
6/1 - 8/31 105 51 156
9/1 - 12/31 87 51 138
---------------------------------------------------------------
Crested Gunnison 1/1 - 3/31 82 51 133
Butte, 4/1 - 5/31 77 51 128
Gunnison 6/1 - 8/31 95 51 146
9/1 - 12/31 82 51 133
---------------------------------------------------------------
Denver, Aurora Denver, All year 141 66 207
Adams,
Arapahoe,
and
Jefferson
---------------------------------------------------------------
Douglas County Douglas All year 101 61 162
---------------------------------------------------------------
Durango La Plata 1/1 - 5/31 93 61 154
6/1 - 9/30 128 61 189
10/1 - 12/31 93 61 154
---------------------------------------------------------------
Fort Collins, Larimer All year 84 56 140
Loveland
---------------------------------------------------------------
Glenwood Garfield, All year 86 51 137
Springs, Grand Mesa
Junction
---------------------------------------------------------------
Montrose Montrose 1/1 - 5/31 79 56 135
6/1 - 9/30 94 56 150
10/1 - 12/31 79 56 135
---------------------------------------------------------------
Silverthorne, Summit 1/1 - 3/31 147 56 203
Breckenridge 4/1 - 11/30 93 56 149
12/1 - 12/31 147 56 203
---------------------------------------------------------------
Steamboat Routt 1/1 - 3/31 179 56 235
Springs 4/1 - 11/30 103 56 159
12/1 - 12/31 179 56 235
---------------------------------------------------------------
Telluride San Miguel 1/1 - 3/31 141 71 212
4/1 - 5/31 93 71 164
6/1 - 9/30 124 71 195
10/1 - 11/30 94 71 165
12/1 - 12/31 141 71 212
---------------------------------------------------------------
Vail Eagle 1/1 - 3/31 261 71 332
4/1 - 8/31 130 71 201
9/1 - 11/30 105 71 176
12/1 - 12/31 261 71 332
----------------------------------------------------------------------
CT Bridgeport, Fairfield All year 114 71 185
Danbury
---------------------------------------------------------------
Cromwell, Middlesex All year 83 61 144
Old Saybrook
---------------------------------------------------------------
Hartford Hartford All year 106 56 162
---------------------------------------------------------------
Lakeville, Litchfield All year 93 66 159
Salisbury
---------------------------------------------------------------
New Haven New Haven All year 92 61 153
---------------------------------------------------------------
New London, New London All year 98 61 159
Groton
----------------------------------------------------------------------
DC District of Washington, 1/1 - 2/28 181 71 252
Columbia DC (also 3/1 - 6/30 211 71 282
the cities 7/1 - 8/31 157 71 228
of 9/1 - 10/31 211 71 282
Alexandria, 11/1 - 12/31 181 71 252
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)
----------------------------------------------------------------------
DE Dover Kent 1/1 - 4/30 77 46 123
5/1 - 9/30 92 46 138
10/1 - 12/31 77 46 123
---------------------------------------------------------------
Lewes Sussex 1/1 - 6/30 82 46 128
7/1 - 8/31 123 46 169
9/1 - 12/31 82 46 128
---------------------------------------------------------------
Wilmington New Castle All year 109 56 165
----------------------------------------------------------------------
FL Altamonte Seminole All year 80 61 141
Springs
---------------------------------------------------------------
Boca Raton, Palm Beach 1/1 - 4/30 111 71 182
Delray Beach, 5/1 - 12/31 82 71 153
Jupiter
---------------------------------------------------------------
Bradenton Manatee 1/1 - 4/30 100 56 156
5/1 - 12/31 84 56 140
---------------------------------------------------------------
Cocoa Beach Brevard All year 99 51 150
---------------------------------------------------------------
Daytona Beach Volusia 1/1 - 1/31 84 51 135
2/1 - 7/31 107 51 158
8/1 - 12/31 84 51 135
---------------------------------------------------------------
Fort Broward 1/1 - 2/28 173 71 244
Lauderdale 3/1 - 5/31 149 71 220
6/1 - 9/30 103 71 174
10/1 - 12/31 124 71 195
---------------------------------------------------------------
Fort Myers Lee 1/1 - 4/30 115 56 171
5/1 - 12/31 87 56 143
---------------------------------------------------------------
Fort Walton Okaloosa, 1/1 - 2/28 78 51 129
Beach, Walton 3/1 - 5/31 126 51 177
DeFuniak 6/1 - 7/31 164 51 215
Springs 8/1 - 10/31 112 51 163
11/1 - 12/31 78 51 129
---------------------------------------------------------------
Gainesville Alachua All year 89 51 140
---------------------------------------------------------------
Gulf Breeze Santa Rosa 1/1 - 2/28 92 51 143
3/1 - 5/31 114 51 165
6/1 - 8/31 140 51 191
9/1 - 12/31 92 51 143
---------------------------------------------------------------
Jacksonville, Duval, All year 82 51 133
Jacksonville Nassau;
Beach, Mayport City of
Naval Station Jackson-
ville
---------------------------------------------------------------
Key West Monroe 1/1 - 1/31 193 71 264
2/1 - 4/30 209 71 280
5/1 - 11/30 145 71 216
12/1 - 12/31 193 71 264
---------------------------------------------------------------
Kissimmee Osceola 1/1 - 5/31 84 46 130
6/1 - 8/31 77 46 123
9/1 - 12/31 84 46 130
---------------------------------------------------------------
Lakeland Polk All year 81 46 127
---------------------------------------------------------------
Miami Miami-Dade 1/1 - 3/31 151 66 217
4/1 - 5/31 128 66 194
6/1 - 11/30 104 66 170
12/1 - 12/31 151 66 217
---------------------------------------------------------------
Naples Collier 1/1 - 4/30 155 61 216
5/1 - 9/30 101 61 162
10/1 - 12/31 111 61 172
---------------------------------------------------------------
Orlando Orange 1/1 - 5/31 104 56 160
6/1 - 12/31 90 56 146
---------------------------------------------------------------
Panama City Bay 1/1 - 2/28 77 51 128
3/1 - 7/31 110 51 161
8/1 - 12/31 77 51 128
---------------------------------------------------------------
Pensacola, Escambia All year 103 46 149
Pensacola
Beach
---------------------------------------------------------------
Punta Gorda Charlotte 1/1 - 1/31 77 51 128
2/1 - 4/30 88 51 139
5/1 - 12/31 77 51 128
---------------------------------------------------------------
Sarasota Sarasota 1/1 - 4/30 110 56 166
5/1 - 12/31 86 56 142
---------------------------------------------------------------
Sebring Highlands 1/1 - 3/31 123 46 169
4/1 - 12/31 82 46 128
---------------------------------------------------------------
St. Augustine St. Johns All year 97 56 153
---------------------------------------------------------------
Stuart Martin 1/1 - 4/30 102 51 153
5/1 - 12/31 82 51 133
---------------------------------------------------------------
Tallahassee Leon All year 87 46 133
---------------------------------------------------------------
Tampa, St. Pinellas, 1/1 - 4/30 108 51 159
Petersburg Hills- 5/1 - 12/31 92 51 143
borough
---------------------------------------------------------------
Vero Beach Indian 1/1 - 1/31 83 51 134
River 2/1 - 3/31 99 51 150
4/1 - 12/31 83 51 134
----------------------------------------------------------------------
GA Athens Clarke All year 93 46 139
---------------------------------------------------------------
Atlanta Fulton, All year 132 56 188
DeKalb,
Cobb
---------------------------------------------------------------
Augusta Richmond All year 84 51 135
---------------------------------------------------------------
Columbus Muscogee All year 85 46 131
---------------------------------------------------------------
Jekyll Island, Glynn 1/1 - 3/31 92 56 148
Brunswick 4/1 - 11/30 136 56 192
12/1 - 12/31 92 56 148
---------------------------------------------------------------
Savannah Chatham All year 97 56 153
----------------------------------------------------------------------
IA Cedar Rapids Linn All year 81 51 132
---------------------------------------------------------------
Des Moines Polk All year 83 51 134
---------------------------------------------------------------
West Des Dallas All year 95 51 146
Moines
----------------------------------------------------------------------
ID Bonner's Boundary, 1/1 - 6/30 77 61 138
Ferry, Bonner, 7/1 - 8/31 99 61 160
Sandpoint Shoshone 9/1 - 12/31 77 61 138
---------------------------------------------------------------
Coeur d'Alene Kootenai 1/1 - 5/31 77 61 138
6/1 - 8/31 105 61 166
9/1 - 12/31 77 61 138
---------------------------------------------------------------
Driggs, Idaho Teton, All year 78 46 124
Falls Bonneville,
Fremont
---------------------------------------------------------------
Sun Valley, Blaine 1/1 - 5/31 79 71 150
Ketchum 6/1 - 8/31 95 71 166
9/1 - 12/31 79 71 150
----------------------------------------------------------------------
IL Bolingbrook, Will All year 82 51 133
Romeoville,
Lemont
---------------------------------------------------------------
Chicago Cook, Lake 1/1 - 3/31 128 71 199
4/1 - 6/30 166 71 237
7/1 - 8/31 146 71 217
9/1 - 11/30 173 71 244
12/1 - 12/31 128 71 199
---------------------------------------------------------------
Oakbrook DuPage All year 92 61 153
Terrace
---------------------------------------------------------------
O'Fallon, Bond, All year 105 56 161
Fairview Calhoun,
Heights, Clinton,
Collinsville Jersey,
Macoupin,
Madison,
Monroe, St.
Clair
---------------------------------------------------------------
Springfield Sangamon All year 82 56 138
----------------------------------------------------------------------
IN Bloomington Monroe All year 91 56 147
---------------------------------------------------------------
Fort Wayne Allen All year 81 56 137
---------------------------------------------------------------
Hammond, Lake All year 85 46 131
Munster,
Merrillville
---------------------------------------------------------------
Indianapolis, Marion, All year 91 61 152
Carmel Hamilton;
Fort
Benjamin
Harrison
---------------------------------------------------------------
Lafayette Tippecanoe All year 80 51 131
---------------------------------------------------------------
South Bend St. Joseph All year 87 56 143
---------------------------------------------------------------
Valparaiso, Porter All year 79 51 130
Burlington
Beach
----------------------------------------------------------------------
KS Kansas City, Wyandotte, All year 99 61 160
Overland Park Johnson,
Leavenworth
---------------------------------------------------------------
Wichita Sedgwick All year 89 56 145
----------------------------------------------------------------------
KY Boone County Boone All year 88 51 139
---------------------------------------------------------------
Kenton County Kenton All year 115 56 171
---------------------------------------------------------------
Lexington Fayette All year 89 61 150
---------------------------------------------------------------
Louisville Jefferson 1/1 - 5/31 101 61 162
6/1 - 8/31 95 61 156
9/1 - 12/31 101 61 162
----------------------------------------------------------------------
LA Baton Rouge East Baton All year 96 56 152
Rouge
Parish
---------------------------------------------------------------
Covington, St. Tammany All year 88 56 144
Slidell Parish
---------------------------------------------------------------
Lafayette Lafayette All year 87 56 143
Consoli-
dated
Government
---------------------------------------------------------------
Lake Charles Calcasieu All year 79 61 140
Parish
---------------------------------------------------------------
New Orleans Orleans, 1/1 - 6/30 131 71 202
Jefferson, 7/1 - 9/30 98 71 169
Plaque- 10/1 - 12/31 131 71 202
mines, and
St. Bernard
Parishes
----------------------------------------------------------------------
MA Andover Essex All year 83 56 139
---------------------------------------------------------------
Boston, Suffolk; 1/1 - 3/31 154 71 225
Cambridge City of 4/1 - 6/30 190 71 261
Cambridge 7/1 - 8/31 171 71 242
9/1 - 10/31 206 71 277
11/1 - 12/31 154 71 225
---------------------------------------------------------------
Burlington, Middlesex All year 108 71 179
Woburn less the
city of
Cambridge
---------------------------------------------------------------
Falmouth City limits 1/1 - 4/30 95 51 146
of Falmouth 5/1 - 6/30 107 51 158
7/1 - 8/31 161 51 212
9/1 - 12/31 95 51 146
---------------------------------------------------------------
Hyannis Barnstable 1/1 - 6/30 85 56 141
less the 7/1 - 8/31 123 56 179
city of 9/1 - 12/31 85 56 141
Falmouth
---------------------------------------------------------------
Martha's Dukes 1/1 - 6/30 114 71 185
Vineyard 7/1 - 8/31 201 71 272
9/1 - 12/31 114 71 185
---------------------------------------------------------------
Nantucket Nantucket 1/1 - 5/31 128 61 189
6/1 - 9/30 243 61 304
10/1 - 12/31 128 61 189
---------------------------------------------------------------
Northampton Hampshire All year 92 56 148
---------------------------------------------------------------
Pittsfield Berkshire 1/1 - 6/30 107 61 168
7/1 - 8/31 126 61 187
9/1 - 12/31 107 61 168
---------------------------------------------------------------
Plymouth, Plymouth, All year 88 56 144
Taunton, New Bristol
Bedford
---------------------------------------------------------------
Quincy Norfolk All year 114 51 165
---------------------------------------------------------------
Springfield Hampden All year 93 51 144
---------------------------------------------------------------
Worcester Worcester All year 90 61 151
----------------------------------------------------------------------
MD Counties of 1/1 - 2/28 181 71 252
Montgomery and 3/1 - 6/30 211 71 282
Prince 7/1 - 8/31 157 71 228
George's 9/1 - 10/31 211 71 282
11/1 - 12/31 181 71 252
---------------------------------------------------------------
Aberdeen, Bel Harford All year 84 56 140
Air, Belcamp
---------------------------------------------------------------
Annapolis Anne 1/1 - 4/30 100 61 161
Arundel 5/1 - 10/31 114 61 175
11/1 - 12/31 100 61 161
---------------------------------------------------------------
Baltimore City Baltimore 1/1 - 2/28 121 71 192
City 3/1 - 11/30 144 71 215
12/1 - 12/31 121 71 192
---------------------------------------------------------------
Baltimore Baltimore All year 99 61 160
County
---------------------------------------------------------------
Cambridge, St. Dorchester, 1/1 - 3/31 101 61 162
Michaels Talbot 4/1 - 5/31 119 61 180
6/1 - 8/31 170 61 231
9/1 - 10/31 131 61 192
11/1 - 12/31 101 61 162
---------------------------------------------------------------
Centreville Queen Anne All year 103 51 154
---------------------------------------------------------------
Columbia Howard All year 105 61 166
---------------------------------------------------------------
Frederick Frederick All year 92 56 148
---------------------------------------------------------------
Hagerstown Washington All year 78 56 134
---------------------------------------------------------------
La Plata, Charles All year 84 51 135
Indian Head
---------------------------------------------------------------
Lexington St. Mary's, All year 102 61 163
Park, Calvert
Leonardtown,
Lusby
---------------------------------------------------------------
Ocean City Worcester 1/1 - 3/31 77 71 148
4/1 - 5/31 88 71 159
6/1 - 8/31 192 71 263
9/1 - 10/31 105 71 176
11/1 - 12/31 77 71 148
----------------------------------------------------------------------
ME Bar Harbor Hancock 1/1 - 6/30 86 61 147
7/1 - 8/31 140 61 201
9/1 - 10/31 112 61 173
11/1 - 12/31 86 61 147
---------------------------------------------------------------
Kennebunk, York 1/1 - 3/31 77 56 133
Kittery, 4/1 - 6/30 86 56 142
Sanford 7/1 - 8/31 122 56 178
9/1 - 10/31 96 56 152
11/1 - 12/31 77 56 133
---------------------------------------------------------------
Portland Cumberland, 1/1 - 6/30 89 56 145
Sagadahoc 7/1 - 9/30 109 56 165
10/1 - 12/31 89 56 145
---------------------------------------------------------------
Rockport Knox 1/1 - 6/30 80 56 136
7/1 - 9/30 106 56 162
10/1 - 12/31 80 56 136
----------------------------------------------------------------------
MI Ann Arbor Washtenaw All year 87 56 143
---------------------------------------------------------------
Detroit Wayne All year 95 56 151
---------------------------------------------------------------
East Lansing, Ingham, All year 82 51 133
Lansing Eaton
---------------------------------------------------------------
Grand Rapids Kent All year 81 51 132
---------------------------------------------------------------
Holland Ottawa All year 81 56 137
---------------------------------------------------------------
Kalamazoo, Kalamazoo, All year 87 51 138
Battle Creek Calhoun
---------------------------------------------------------------
Midland Midland All year 90 46 136
---------------------------------------------------------------
Muskegon Muskegon 1/1 - 5/31 77 46 123
6/1 - 8/31 101 46 147
9/1 - 12/31 77 46 123
---------------------------------------------------------------
Petoskey Emmet 1/1 - 6/30 77 51 128
7/1 - 8/31 99 51 150
9/1 - 12/31 77 51 128
---------------------------------------------------------------
Pontiac, Oakland All year 87 56 143
Auburn Hills
---------------------------------------------------------------
South Haven Van Buren 1/1 - 5/31 77 56 133
6/1 - 8/31 89 56 145
9/1 - 12/31 77 56 133
---------------------------------------------------------------
Traverse City, Grand 1/1 - 6/30 77 51 128
Leland Traverse, 7/1 - 8/31 109 51 160
Leelanau 9/1 - 12/31 77 51 128
----------------------------------------------------------------------
MN Duluth St. Louis 1/1 - 5/31 80 56 136
6/1 - 10/31 99 56 155
11/1 - 12/31 80 56 136
---------------------------------------------------------------
Eagan, Dakota All year 82 56 138
Burnsville,
Mendota
Heights
---------------------------------------------------------------
Minneapolis, Hennepin, All year 120 71 191
St. Paul Ramsey
---------------------------------------------------------------
Rochester Olmsted All year 95 51 146
----------------------------------------------------------------------
MO Columbia Boone All Year 78 51 129
---------------------------------------------------------------
Kansas City Jackson, All year 99 61 160
Clay, Cass,
Platte
---------------------------------------------------------------
St. Louis St. Louis, All year 105 66 171
St.
Charles,
Crawford,
Franklin,
Jefferson,
Lincoln,
Warren,
Washington;
St. Louis
City
---------------------------------------------------------------
St. Robert Pulaski All year 78 46 124
----------------------------------------------------------------------
MS Gulfport, Harrison All year 82 56 138
Biloxi
---------------------------------------------------------------
Hattiesburg Forrest, All year 85 51 136
Lamar
---------------------------------------------------------------
Oxford Lafayette Before 4/01/11 77 46 123
County After 3/31/11 96 51 147
---------------------------------------------------------------
Robinsonville Tunica All year 82 51 133
---------------------------------------------------------------
Southaven Desoto All year 88 46 134
---------------------------------------------------------------
Starkville Oktibbeha All year 91 46 137
----------------------------------------------------------------------
MT Big Sky, West Gallatin 1/1 - 5/31 80 61 141
Yellowstone 6/1 - 8/31 105 61 166
9/1 - 12/31 80 61 141
---------------------------------------------------------------
Butte Silver Bow All year 86 51 137
---------------------------------------------------------------
Helena Lewis and All year 81 56 137
Clark
---------------------------------------------------------------
Missoula, Missoula, 1/1 - 6/30 87 51 138
Polson, Lake, 7/1 - 8/31 104 51 155
Kalispell Flathead 9/1 - 12/31 87 51 138
----------------------------------------------------------------------
NC Asheville Buncombe 1/1 - 6/30 81 51 132
7/1 - 10/31 90 51 141
11/1 - 12/31 81 51 132
---------------------------------------------------------------
Atlantic Carteret 1/1 - 5/31 81 56 137
Beach, 6/1 - 8/31 110 56 166
Morehead City 9/1 - 12/31 81 56 137
---------------------------------------------------------------
Chapel Hill Orange All year 86 56 142
---------------------------------------------------------------
Charlotte Mecklenburg All year 95 51 146
---------------------------------------------------------------
Durham Durham All year 89 51 140
---------------------------------------------------------------
Fayetteville Cumberland All year 91 51 142
---------------------------------------------------------------
Greensboro Guilford All year 85 56 141
---------------------------------------------------------------
Greenville Pitt All year 79 51 130
---------------------------------------------------------------
Kill Devil Dare 1/1 - 5/31 90 61 151
6/1 - 8/31 143 61 204
9/1 - 12/31 90 61 151
---------------------------------------------------------------
New Bern, Craven All year 94 46 140
Havelock
---------------------------------------------------------------
Raleigh Wake All year 90 66 156
---------------------------------------------------------------
Wilmington New Hanover All year 97 56 153
---------------------------------------------------------------
Winston-Salem Forsyth All year 83 56 139
----------------------------------------------------------------------
ND The standard CONUS rate of $123 ($77 for lodging and $46 for
M&IE) applies to all per diem localities in North Dakota.
----------------------------------------------------------------------
NE Omaha Douglas 1/1 - 4/30 93 61 154
5/1 - 6/30 104 61 165
7/1 - 12/31 93 61 154
----------------------------------------------------------------------
NH Concord Merrimack 1/1 - 5/31 82 51 133
6/1 - 9/30 92 51 143
10/1 - 12/31 82 51 133
---------------------------------------------------------------
Conway Carroll 1/1 - 2/28 116 61 177
3/1 - 6/30 102 61 163
7/1 - 8/31 141 61 202
9/1 - 12/31 116 61 177
---------------------------------------------------------------
Durham Strafford All year 94 46 140
---------------------------------------------------------------
Laconia Belknap 1/1 - 5/31 85 51 136
6/1 - 10/31 101 51 152
11/1 - 12/31 85 51 136
---------------------------------------------------------------
Lebanon, Grafton, All year 101 56 157
Lincoln, West Sullivan
Lebanon
---------------------------------------------------------------
Manchester Hills- All year 86 56 142
borough
---------------------------------------------------------------
Portsmouth Rockingham 1/1 - 6/30 102 61 163
7/1 - 9/30 126 61 187
10/1 - 12/31 102 61 163
----------------------------------------------------------------------
NJ Atlantic City, Atlantic, 1/1 - 3/31 87 66 153
Cape May, Cape May 4/1 - 12/31 100 66 166
Ocean City
---------------------------------------------------------------
Belle Mead Somerset All year 116 56 172
---------------------------------------------------------------
Cherry Hill, Camden, All year 92 61 153
Moorestown Burlington
---------------------------------------------------------------
Eatontown, Monmouth All year 110 56 166
Freehold
---------------------------------------------------------------
Edison, Middlesex All year 109 51 160
Piscataway
---------------------------------------------------------------
Flemington Hunterdon All year 107 61 168
---------------------------------------------------------------
Newark Bergen, All year 116 61 177
Essex,
Hudson,
Passaic
---------------------------------------------------------------
Parsippany Morris All year 125 56 181
---------------------------------------------------------------
Princeton, Mercer All year 126 61 187
Trenton
---------------------------------------------------------------
Springfield, Union All year 94 56 150
Cranford, New
Providence
---------------------------------------------------------------
Toms River Ocean 1/1 - 5/31 78 51 129
6/1 - 8/31 99 51 150
9/1 - 12/31 78 51 129
----------------------------------------------------------------------
NM Albuquerque Bernalillo All year 81 56 137
---------------------------------------------------------------
Las Cruces Dona Ana All year 79 56 135
---------------------------------------------------------------
Los Alamos Los Alamos All year 86 51 137
---------------------------------------------------------------
Santa Fe Santa Fe 1/1 - 6/30 82 71 153
7/1 - 10/31 100 71 171
11/1 - 12/31 82 71 153
---------------------------------------------------------------
Taos Taos All year 87 66 153
----------------------------------------------------------------------
NV Incline Washoe 1/1 - 6/30 98 51 149
Village, Reno, 7/1 - 8/31 123 51 174
Sparks 9/1 - 12/31 98 51 149
---------------------------------------------------------------
Las Vegas Clark All year 93 71 164
---------------------------------------------------------------
Stateline, Douglas, All year 93 61 154
Carson City Carson City
----------------------------------------------------------------------
NY Albany Albany All year 104 61 165
---------------------------------------------------------------
Binghamton, Broome, All year 90 46 136
Owego Tioga
---------------------------------------------------------------
Buffalo Erie All year 98 56 154
---------------------------------------------------------------
Floral Park, Nassau All year 143 66 209
Garden City,
Great Neck
---------------------------------------------------------------
Glens Falls Warren 1/1 - 6/30 92 66 158
7/1 - 8/31 133 66 199
9/1 - 12/31 92 66 158
---------------------------------------------------------------
Ithaca, Tompkins, All year 114 46 160
Waterloo, Seneca
Romulus
---------------------------------------------------------------
Kingston Ulster All year 101 66 167
---------------------------------------------------------------
Lake Placid Essex 1/1 - 2/28 124 61 185
3/1 - 6/30 99 61 160
7/1 - 8/31 145 61 206
9/1 - 11/30 103 61 164
12/1 - 12/31 124 61 185
---------------------------------------------------------------
Manhattan Bronx, Before 1/1/11:
(includes the Kings, 10/1 - 12/31 269 71 340
boroughs of New York, After
Manhattan, Queens, 12/31/10:
Brooklyn the Richmond 1/1 - 3/31 192 71 263
Bronx, Queens,
and Staten 4/1 - 5/31 212 71 283
Island) 6/1 - 8/31 224 71 295
9/1 - 12/31 295 71 366
---------------------------------------------------------------
Niagara Falls Niagara 1/1 - 5/31 77 51 128
6/1 - 8/31 100 51 151
9/1 - 12/31 77 51 128
---------------------------------------------------------------
Nyack, Rockland All year 103 61 164
Palisades
---------------------------------------------------------------
Poughkeepsie Dutchess All year 95 66 161
---------------------------------------------------------------
Riverhead, Suffolk 1/1 - 5/31 114 71 185
Ronkonkoma, 6/1 - 8/31 137 71 208
Melville 9/1 - 12/31 114 71 185
---------------------------------------------------------------
Rochester Monroe All year 96 51 147
---------------------------------------------------------------
Saratoga Saratoga, 1/1 - 6/30 104 56 160
Springs, Schenectady 7/1 - 8/31 151 56 207
Schenectady 9/1 - 12/31 104 56 160
---------------------------------------------------------------
Syracuse, Onondaga, All year 93 56 149
Oswego Oswego
---------------------------------------------------------------
Tarrytown, Westchester All year 142 71 213
White Plains,
New Rochelle
---------------------------------------------------------------
Troy Rensselaer All year 94 51 145
---------------------------------------------------------------
West Point Orange All year 109 51 160
----------------------------------------------------------------------
OH Akron Summit All year 85 51 136
---------------------------------------------------------------
Canton Stark All year 88 51 139
---------------------------------------------------------------
Cincinnati Hamilton, All year 115 56 171
Clermont
---------------------------------------------------------------
Cleveland Cuyahoga All year 102 56 158
---------------------------------------------------------------
Columbus Franklin All year 94 56 150
---------------------------------------------------------------
Dayton, Greene, All year 81 56 137
Fairborn Darke,
Montgomery
---------------------------------------------------------------
Hamilton Butler, All year 92 51 143
Warren
---------------------------------------------------------------
Mentor Lake All year 88 46 134
---------------------------------------------------------------
Rittman Wayne, All year 87 51 138
Medina
---------------------------------------------------------------
Sandusky, Erie, Huron 1/1 - 5/31 77 46 123
Bellevue 6/1 - 8/31 83 46 129
9/1 - 12/31 77 46 123
---------------------------------------------------------------
Youngstown Mahoning, All year 82 51 133
Trumbull
----------------------------------------------------------------------
OK Oklahoma City Oklahoma All year 82 66 148
---------------------------------------------------------------
Tulsa Tulsa, All year 80 61 141
Creek,
Osage,
Rogers
----------------------------------------------------------------------
OR Ashland, Jackson, All year 80 56 136
Crater Lake Klamath
---------------------------------------------------------------
Beaverton Washington All year 90 51 141
---------------------------------------------------------------
Bend Deschutes 1/1 - 6/30 88 61 149
7/1 - 8/31 110 61 171
9/1 - 12/31 88 61 149
---------------------------------------------------------------
Clackamas Clackamas All year 87 61 148
---------------------------------------------------------------
Eugene, Lane All year 97 51 148
Florence
---------------------------------------------------------------
Lincoln City Lincoln 1/1 - 6/30 83 56 139
7/1 - 8/31 104 56 160
9/1 - 12/31 83 56 139
---------------------------------------------------------------
Portland Multnomah All year 113 66 179
---------------------------------------------------------------
Seaside Clatsop 1/1 - 6/30 93 51 144
7/1 - 8/31 130 51 181
9/1 - 12/31 93 51 144
----------------------------------------------------------------------
PA Allentown, Lehigh, All year 84 51 135
Easton, Northampton
Bethlehem
---------------------------------------------------------------
Bucks County Bucks All year 95 71 166
---------------------------------------------------------------
Chester, Delaware All year 96 51 147
Radnor,
Essington
---------------------------------------------------------------
Erie Erie All year 82 46 128
---------------------------------------------------------------
Gettysburg Adams 1/1 - 3/31 79 51 130
4/1 - 10/31 98 51 149
11/1 - 12/31 79 51 130
---------------------------------------------------------------
Harrisburg, Dauphin Before 1/1/11:
Hershey 10/31 - 12/31 106 51 157
After
12/31/10:
1/1 - 3/31 106 51 157
3/31 - 5/31 107 51 158
6/1 - 8/31 134 51 185
9/1 - 12/31 107 51 158
---------------------------------------------------------------
Lancaster Lancaster All year 96 56 152
---------------------------------------------------------------
Malvern, Chester All year 116 51 167
Frazer,
Berwyn
---------------------------------------------------------------
Mechanicsburg Cumberland All year 83 56 139
---------------------------------------------------------------
Montgomery Montgomery All year 115 66 181
County
---------------------------------------------------------------
Philadelphia Philadel- 1/1 - 8/31 136 66 202
phia 9/1 - 11/30 149 66 215
12/1 - 12/31 136 66 202
---------------------------------------------------------------
Pittsburgh Allegheny All year 115 71 186
---------------------------------------------------------------
Reading Berks All year 89 56 145
---------------------------------------------------------------
Scranton Lackawanna All year 80 56 136
---------------------------------------------------------------
State College Centre All year 86 56 142
----------------------------------------------------------------------
RI East Kent, All year 84 56 140
Greenwich, Washington
Warwick, North
Kingstown
---------------------------------------------------------------
Jamestown, Newport 1/1 - 4/30 96 71 167
Middletown, 5/1 - 10/31 145 71 216
Newport 11/1 - 12/31 96 71 167
---------------------------------------------------------------
Providence, Providence, All year 122 71 193
Bristol Bristol
----------------------------------------------------------------------
SC Aiken Aiken All year 81 46 127
---------------------------------------------------------------
Charleston Charleston, All year 132 56 188
Berkeley,
Dorchester
---------------------------------------------------------------
Columbia Richland, All year 85 51 136
Lexington
---------------------------------------------------------------
Greenville Greenville All year 82 56 138
---------------------------------------------------------------
Hilton Head Beaufort 1/1 - 3/31 87 61 148
4/1 - 8/31 127 61 188
9/1 - 10/31 104 61 165
11/1 - 12/31 87 61 148
---------------------------------------------------------------
Myrtle Beach Horry 1/1 - 3/31 77 51 128
4/1 - 5/31 89 51 140
6/1 - 8/31 116 51 167
9/1 - 10/31 80 51 131
11/1 - 12/31 77 51 128
----------------------------------------------------------------------
SD Hot Springs Fall River, 1/1 - 5/31 77 46 123
Custer 6/1 - 8/31 101 46 147
9/1 - 12/31 77 46 123
---------------------------------------------------------------
Rapid City Pennington 1/1 - 5/31 77 51 128
6/1 - 8/31 121 51 172
9/1 - 12/31 77 51 128
---------------------------------------------------------------
Sturgis, Meade, 1/1 - 5/31 77 51 128
Spearfish Butte, 6/1 - 8/31 108 51 159
Lawrence 9/1 - 12/31 77 51 128
----------------------------------------------------------------------
TN Brentwood, Williamson All year 94 56 150
Franklin
---------------------------------------------------------------
Chattanooga Hamilton All year 88 56 144
---------------------------------------------------------------
Knoxville Knox All year 84 56 140
---------------------------------------------------------------
Memphis Shelby All year 96 61 157
---------------------------------------------------------------
Nashville Davidson All year 110 66 176
---------------------------------------------------------------
Oak Ridge Anderson All year 90 46 136
----------------------------------------------------------------------
TX Arlington, Tarrant; All year 138 56 194
Fort Worth, City limits
Grapevine of
Grapevine
---------------------------------------------------------------
Austin Travis All year 104 71 175
---------------------------------------------------------------
Beaumont Jefferson All year 86 51 137
---------------------------------------------------------------
College Brazos All year 93 56 149
Station
---------------------------------------------------------------
Corpus Christi Nueces All year 87 51 138
---------------------------------------------------------------
Dallas Dallas; All year 107 71 178
City of
Dallas
---------------------------------------------------------------
El Paso El Paso All year 88 51 139
---------------------------------------------------------------
Galveston Galveston 1/1 - 2/28 84 56 140
3/1 - 8/31 101 56 157
9/1 - 12/31 84 56 140
---------------------------------------------------------------
Greenville Hunt Before 78 51 129
4/01/2011
After 86 51 137
3/31/2011
---------------------------------------------------------------
Houston Montgomery, All year 109 71 180
Fort Bend,
Harris;
L.B.
Johnson
Space
Center
---------------------------------------------------------------
Laredo Webb All year 78 56 134
---------------------------------------------------------------
McAllen Hidalgo All year 85 56 141
---------------------------------------------------------------
Midland Midland All year 92 51 143
---------------------------------------------------------------
Plano Collin All year 100 61 161
---------------------------------------------------------------
Round Rock Williamson All year 90 51 141
---------------------------------------------------------------
San Antonio Bexar All year 106 66 172
---------------------------------------------------------------
South Padre Cameron 1/1 - 5/31 85 56 141
Island 6/1 - 7/31 107 56 163
8/1 - 12/31 85 56 141
---------------------------------------------------------------
Waco McLennan All year 85 51 136
----------------------------------------------------------------------
UT Moab Grand 1/1 - 2/28 77 56 133
3/1 - 10/31 97 56 153
11/1 - 12/31 77 56 133
---------------------------------------------------------------
Park City Summit 1/1 - 3/31 153 71 224
4/1 - 12/31 89 71 160
---------------------------------------------------------------
Provo Utah All year 80 51 131
---------------------------------------------------------------
Salt Lake City Salt Lake, All year 95 61 156
Tooele
----------------------------------------------------------------------
VA Cities of 1/1 - 2/28 181 71 252
Alexandria, 3/1 - 6/30 211 71 282
Fairfax, and 7/1 - 8/31 157 71 228
Falls Church; 9/1 - 10/31 211 71 282
Counties of 11/1 - 12/31 181 71 252
Arlington and
Fairfax
---------------------------------------------------------------
Abingdon Washington All year 86 46 132
---------------------------------------------------------------
Blacksburg Montgomery All year 95 46 141
---------------------------------------------------------------
Bowling Green Caroline Before 77 46 123
County 4/01/2011
After 89 56 145
3/31/2011
---------------------------------------------------------------
Charlottes- Albemarle, All year 113 56 169
ville Greene;
City of
Charlottes-
ville
---------------------------------------------------------------
Chesapeake, City of 1/1 - 5/31 78 56 134
Suffolk Chesapeake, 6/1 - 8/31 88 56 144
City of 9/1 - 12/31 78 56 134
Suffolk
---------------------------------------------------------------
Chesterfield, Chester- All year 87 51 138
Henrico field,
Counties Henrico
---------------------------------------------------------------
Fredericksburg Stafford, All year 89 56 145
Spotsyl-
vania; City
of
Fredericks-
burg
---------------------------------------------------------------
James City, James City 1/1 - 3/31 77 51 128
York, and York 4/1 - 8/31 91 51 142
Williamsburg Counties; 9/1 - 12/31 77 51 128
City of
Williams-
burg
---------------------------------------------------------------
Loudoun County Loudoun All year 111 61 172
---------------------------------------------------------------
Lynchburg Campbell; All year 79 51 130
City of
Lynchburg
---------------------------------------------------------------
Manassas City of All year 82 46 128
Manassas
---------------------------------------------------------------
Norfolk, City of All year 92 61 153
Portsmouth Norfolk,
City of
Portsmouth
---------------------------------------------------------------
Prince William Prince All year 89 56 145
County William
---------------------------------------------------------------
Richmond City City of All year 114 66 180
Richmond
---------------------------------------------------------------
Roanoke City limits All year 99 51 150
of Roanoke
---------------------------------------------------------------
Virginia Beach City of 1/1 - 5/31 89 56 145
Virginia 6/1 - 8/31 144 56 200
Beach 9/1 - 12/31 89 56 145
---------------------------------------------------------------
Wallops Island Accomack 1/1 - 6/30 84 56 140
7/1 - 8/31 125 56 181
9/1 - 12/31 84 56 140
---------------------------------------------------------------
Warrenton Fauquier All year 93 46 139
----------------------------------------------------------------------
VT Burlington, Chittenden, 1/1 - 5/31 92 66 158
St. Albans Franklin 6/1 - 10/31 111 66 177
11/1 - 12/31 92 66 158
---------------------------------------------------------------
Manchester Bennington All year 87 71 158
---------------------------------------------------------------
Middlebury Addison All year 115 61 176
---------------------------------------------------------------
Montpelier Washington All year 100 61 161
---------------------------------------------------------------
Stowe Lamoille 1/1 - 3/31 133 71 204
4/1 - 5/31 101 71 172
6/1 - 12/31 133 71 204
---------------------------------------------------------------
White River Windsor 1/1 - 2/28 101 56 157
Junction 3/1 - 5/31 89 56 145
6/1 - 12/31 101 56 157
----------------------------------------------------------------------
WA Anacortes, San Juan, All year 90 61 151
Coupeville, Skagit,
Oak Harbor Island
---------------------------------------------------------------
Bremerton Kitsap All year 78 66 144
---------------------------------------------------------------
Everett, Snohomish All year 94 61 155
Lynnwood
---------------------------------------------------------------
Ocean Shores Grays 1/1 - 6/30 88 51 139
Harbor 7/1 - 8/31 107 51 158
9/1 - 12/31 88 51 139
---------------------------------------------------------------
Olympia, Thurston All year 86 61 147
Tumwater
---------------------------------------------------------------
Port Angeles, Clallam, 1/1 - 6/30 94 61 155
Port Townsend Jefferson 7/1 - 8/31 123 61 184
9/1 - 12/31 94 61 155
---------------------------------------------------------------
Richland Benton All year 88 46 134
---------------------------------------------------------------
Seattle King All year 139 71 210
---------------------------------------------------------------
Spokane Spokane All year 86 61 147
---------------------------------------------------------------
Tacoma Pierce All year 109 61 170
---------------------------------------------------------------
Vancouver Clark, All year 113 56 169
Cowlitz,
Skamania
----------------------------------------------------------------------
WI Appleton Outagamie All year 81 46 127
---------------------------------------------------------------
Brookfield, Waukesha, All year 87 56 143
Racine Racine
---------------------------------------------------------------
Lake Geneva Walworth 1/1 - 5/31 90 51 141
6/1 - 9/30 122 51 173
10/1 - 12/31 90 51 141
---------------------------------------------------------------
Madison Dane All year 88 56 144
---------------------------------------------------------------
Milwaukee Milwaukee All year 95 61 156
---------------------------------------------------------------
Sturgeon Bay Door 1/1 - 6/30 77 56 133
7/1 - 9/30 86 56 142
10/1 - 12/31 77 56 133
---------------------------------------------------------------
Wisconsin Columbia 1/1 - 6/30 77 61 138
Dells 7/1 - 8/31 85 61 146
9/1 - 12/31 77 61 138
----------------------------------------------------------------------
WV Charleston Kanawha All year 95 51 146
---------------------------------------------------------------
Morgantown Monongalia All year 83 46 129
---------------------------------------------------------------
Shepherdstown Jefferson, All year 82 51 133
Berkeley
---------------------------------------------------------------
Wheeling Ohio All year 94 46 140
----------------------------------------------------------------------
WY Cody Park 1/1 - 5/31 84 51 135
6/1 - 9/30 117 51 168
10/1 - 12/31 84 51 135
---------------------------------------------------------------
Evanston, Rock Uinta, All year 80 51 131
Springs Sweetwater
---------------------------------------------------------------
Gillette Campbell 1/1 - 5/31 91 51 142
6/1 - 8/31 109 51 160
9/1 - 12/31 91 51 142
---------------------------------------------------------------
Jackson, Teton, 1/1 - 6/30 109 56 165
Pinedale Sublette 7/1 - 8/31 158 56 214
9/1 - 12/31 109 56 165
---------------------------------------------------------------
Sheridan Sheridan 1/1 - 5/31 77 56 133
6/1 - 8/31 89 56 145
9/1 - 12/31 77 56 133
----------------------------------------------------------------------
1
Transition rule.
In lieu of the updated GSA rates that will be
effective October 1, 2011, taxpayers may continue to use the CONUS
rates in effect for the first 9 months of 2011 (Table 3) for expenses
of all CONUS travel away from home that are paid or incurred during
calendar year 2011. A taxpayer must consistently use either these
rates or the updated rates for the period of October 1, 2011, through
December 31, 2011. 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, 2011 -- September 30, 2012)
1
Note:
The standard rate of $123 ($77 for lodging and $46 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 abbreviation.
Click on a link below to find rates for your state:
Alabama, Arizona, Arkansas, California, Colorado, Connecticut,
Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois,
Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland,
Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana,
Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York,
North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania,
Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah,
Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming
----------------------------------------------------------------------
Computing
Per Diem Locality Maximum Rate
----------------------------------------------------------------------
Maxi- Maxi-
County and/ mum mum
or Other Lodg- Per
Defined Effective ing M&IE Diem
State Key City
2
Location
3,4
Dates Rate Rate Rate
----------------------------------------------------------------------
AL Birmingham Jefferson, All year $86 $56 $142
Shelby
---------------------------------------------------------------
Gulf Shores Baldwin 1/1 - 5/31 100 51 151
6/1 - 7/31 117 51 168
8/1 - 12/31 100 51 151
---------------------------------------------------------------
Huntsville Madison, All year 87 51 138
Limestone
---------------------------------------------------------------
Mobile Mobile All year 94 51 145
---------------------------------------------------------------
Montgomery/ Montgomery/ All year 80 51 131
Prattville Autauga
----------------------------------------------------------------------
AR Hot Springs Garland All year 101 46 147
---------------------------------------------------------------
Little Rock Pulaski All year 86 61 147
----------------------------------------------------------------------
AZ Grand Canyon, Coconino 1/1 - 2/29 77 66 143
Flagstaff (except 3/1 - 10/31 97 66 163
city limits 11/1 - 12/31 77 66 143
of Sedona),
Yavapai
---------------------------------------------------------------
Kayenta Navajo 1/1 - 4/30 79 46 125
5/1 - 9/30 90 46 136
10/1 - 12/31 79 46 125
---------------------------------------------------------------
Phoenix, Maricopa 1/1 - 5/31 128 71 199
Scottsdale 6/1 - 8/31 80 71 151
9/1 - 12/31 105 71 176
---------------------------------------------------------------
Sedona City limits 1/1 - 2/29 127 66 193
of Sedona 3/1 - 4/30 145 66 211
5/1 - 12/31 127 66 193
---------------------------------------------------------------
Sierra Vista Cochise All year 83 46 129
---------------------------------------------------------------
Tucson Pima 1/1 - 1/31 90 56 146
2/1 - 5/31 103 56 159
6/1 - 8/31 77 56 133
9/1 - 12/31 90 56 146
---------------------------------------------------------------
Yuma Yuma All year 78 46 124
----------------------------------------------------------------------
CA Antioch, Contra All year 101 66 167
Brentwood, Costa
Concord
---------------------------------------------------------------
Barstow, San All year 96 56 152
Ontario, Bernardino
Victorville
---------------------------------------------------------------
Benicia, Solano All year 80 56 136
Dixon,
Fairfield
---------------------------------------------------------------
Death Valley Inyo All year 91 46 137
---------------------------------------------------------------
Eureka, Humboldt 1/1 - 5/31 83 61 144
Arcata, 6/1 - 8/31 96 61 157
McKinleyville 9/1 - 12/31 83 61 144
---------------------------------------------------------------
Fresno Fresno All year 86 61 147
---------------------------------------------------------------
Los Angeles Los Angeles All year 125 71 196
(except the
city of
Santa
Monica),
Orange,
Ventura;
Edwards AFB
---------------------------------------------------------------
Mammoth Lakes Mono All year 114 61 175
---------------------------------------------------------------
Mill Valley, Marin All year 113 56 169
San Rafael,
Novato
---------------------------------------------------------------
Modesto Stanislaus All year 81 51 132
---------------------------------------------------------------
Monterey Monterey 1/1 - 6/30 134 71 205
7/1 - 8/31 149 71 220
9/1 - 12/31 134 71 205
---------------------------------------------------------------
Napa Napa 1/1 - 3/31 117 66 183
4/1 - 11/30 147 66 213
12/1 - 12/31 117 66 183
---------------------------------------------------------------
Oakhurst Madera 1/1 - 4/30 79 56 135
5/1 - 8/31 90 56 146
9/1 - 12/31 79 56 135
---------------------------------------------------------------
Oakland Alameda All year 99 61 160
---------------------------------------------------------------
Palm Springs Riverside 1/1 - 5/31 115 71 186
6/1 - 8/31 82 71 153
9/1 - 12/31 99 71 170
---------------------------------------------------------------
Point Arena, Mendocino All year 90 66 156
Gualala
---------------------------------------------------------------
Redding Shasta All year 87 61 148
---------------------------------------------------------------
Sacramento Sacramento All year 99 61 160
---------------------------------------------------------------
San Diego San Diego All year 133 71 204
---------------------------------------------------------------
San Francisco San 1/1 - 8/31 155 71 226
Francisco 9/1 - 10/31 184 71 255
11/1 - 12/31 155 71 226
---------------------------------------------------------------
San Luis San Luis 1/1 - 6/30 103 66 169
Obispo Obispo 7/1 - 8/31 121 66 187
9/1 - 12/31 103 66 169
---------------------------------------------------------------
San Mateo, San Mateo All year 111 61 172
Foster City,
Belmont
---------------------------------------------------------------
Santa Barbara Santa 1/1 - 6/30 139 66 205
Barbara 7/1 - 8/31 180 66 246
9/1 - 12/31 139 66 205
---------------------------------------------------------------
Santa Cruz Santa Cruz 1/1 - 5/31 97 66 163
6/1 - 8/31 131 66 197
9/1 - 12/31 97 66 163
---------------------------------------------------------------
Santa Monica City limits All year 169 71 240
of Santa
Monica
---------------------------------------------------------------
Santa Rosa Sonoma All year 110 61 171
---------------------------------------------------------------
South Lake El Dorado All year 118 71 189
Tahoe
---------------------------------------------------------------
Sunnyvale, Santa Clara All year 121 56 177
Palo Alto,
San Jose
---------------------------------------------------------------
Tahoe City Placer All year 82 61 143
---------------------------------------------------------------
Truckee Nevada 1/1 - 2/29 120 71 191
3/1 - 11/30 96 71 167
12/1 - 12/31 120 71 191
---------------------------------------------------------------
Visalia, Tulare, All year 81 61 142
Lemoore Kings
---------------------------------------------------------------
West Yolo All year 100 51 151
Sacramento
---------------------------------------------------------------
Yosemite Mariposa 1/1 - 5/31 127 71 198
National Park 6/1 - 8/31 166 71 237
9/1 - 12/31 127 71 198
----------------------------------------------------------------------
CO Aspen Pitkin 1/1 - 3/31 207 71 278
4/1 - 5/31 111 71 182
6/1 - 8/31 150 71 221
9/1 - 11/30 104 71 175
12/1 - 12/31 207 71 278
---------------------------------------------------------------
Boulder, Boulder, All year 109 61 170
Broomfield Broomfield
---------------------------------------------------------------
Colorado El Paso All year 83 66 149
Springs
---------------------------------------------------------------
Cortez Montezuma 1/1 - 5/31 90 51 141
6/1 - 8/31 112 51 163
9/1 - 12/31 90 51 141
---------------------------------------------------------------
Crested Butte, Gunnison 1/1 - 5/31 78 51 129
Gunnison 6/1 - 8/31 96 51 147
9/1 - 12/31 78 51 129
---------------------------------------------------------------
Denver, Aurora Denver, All year 149 66 215
Adams,
Arapahoe,
and
Jefferson
---------------------------------------------------------------
Douglas County Douglas All year 99 61 160
---------------------------------------------------------------
Durango La Plata 1/1 - 5/31 95 61 156
6/1 - 9/30 133 61 194
10/1 - 12/31 95 61 156
---------------------------------------------------------------
Fort Collins, Larimer All year 84 56 140
Loveland
---------------------------------------------------------------
Glenwood Garfield, All year 84 51 135
Springs, Mesa
Grand Junction
---------------------------------------------------------------
Montrose Montrose 1/1 - 5/31 80 56 136
6/1 - 9/30 95 56 151
10/1 - 12/31 80 56 136
---------------------------------------------------------------
Silverthorne, Summit 1/1 - 3/31 144 56 200
Breckenridge 4/1 - 11/30 92 56 148
12/1 - 12/31 144 56 200
---------------------------------------------------------------
Steamboat Routt 1/1 - 3/31 181 56 237
Springs 4/1 - 11/30 99 56 155
12/1 - 12/31 181 56 237
---------------------------------------------------------------
Telluride San Miguel 1/1 - 3/31 160 71 231
4/1 - 5/31 90 71 161
6/1 - 9/30 126 71 197
10/1 - 11/30 92 71 163
12/1 - 12/31 160 71 231
---------------------------------------------------------------
Vail Eagle 1/1 - 3/31 296 71 367
4/1 - 8/31 148 71 219
9/1 - 11/30 116 71 187
12/1 - 12/31 296 71 367
----------------------------------------------------------------------
CT Bridgeport, Fairfield All year 113 71 184
Danbury
---------------------------------------------------------------
Cromwell, Old Middlesex All year 81 61 142
Saybrook
---------------------------------------------------------------
Hartford Hartford All year 104 56 160
---------------------------------------------------------------
Lakeville, Litchfield All year 95 66 161
Salisbury
---------------------------------------------------------------
New Haven New Haven All year 87 61 148
---------------------------------------------------------------
New London, New London All year 97 61 158
Groton
----------------------------------------------------------------------
DC District of Washington, 1/1 - 2/29 183 71 254
Columbia DC (also 3/1 - 6/30 224 71 295
the cities 7/1 - 8/31 169 71 240
of 9/1 - 10/31 226 71 297
Alexandria, 11/1 - 12/31 183 71 254
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)
----------------------------------------------------------------------
DE Dover Kent 1/1 - 4/30 77 46 123
5/1 - 9/30 90 46 136
10/1 - 12/31 77 46 123
---------------------------------------------------------------
Lewes Sussex 1/1 - 6/30 83 46 129
7/1 - 8/31 122 46 168
9/1 - 12/31 83 46 129
---------------------------------------------------------------
Wilmington New Castle All year 114 56 170
----------------------------------------------------------------------
FL Altamonte Seminole 1/1 - 3/31 82 61 143
Springs 4/1 - 12/31 77 61 138
---------------------------------------------------------------
Boca Raton, Palm Beach 1/1 - 4/30 118 71 189
Delray Beach, 5/1 - 12/31 84 71 155
Jupiter
---------------------------------------------------------------
Bradenton Manatee 1/1 - 4/30 97 56 153
5/1 - 12/31 80 56 136
---------------------------------------------------------------
Cocoa Beach Brevard All year 99 51 150
---------------------------------------------------------------
Daytona Beach Volusia 1/1 - 1/31 82 51 133
2/1 - 7/31 101 51 152
8/1 - 12/31 82 51 133
---------------------------------------------------------------
Fort Broward 1/1 - 3/31 164 71 235
Lauderdale 4/1 - 5/31 137 71 208
6/1 - 9/30 101 71 172
10/1 - 12/31 124 71 195
---------------------------------------------------------------
Fort Myers Lee 1/1 - 4/30 115 56 171
5/1 - 12/31 85 56 141
---------------------------------------------------------------
Fort Walton Okaloosa, 1/1 - 2/29 77 51 128
Beach, Walton 3/1 - 5/31 121 51 172
DeFuniak 6/1 - 7/31 154 51 205
Springs 8/1 - 10/31 109 51 160
11/1 - 12/31 77 51 128
---------------------------------------------------------------
Gainesville Alachua All year 90 51 141
---------------------------------------------------------------
Gulf Breeze Santa Rosa 1/1 - 2/29 97 51 148
3/1 - 5/31 117 51 168
6/1 - 8/31 128 51 179
9/1 - 12/31 97 51 148
---------------------------------------------------------------
Jacksonville, Duval, All year 80 51 131
Jacksonville Nassau
Beach, Mayport
Naval Station
---------------------------------------------------------------
Key West Monroe 1/1 - 1/31 190 71 261
2/1 - 4/30 221 71 292
5/1 - 11/30 150 71 221
12/1 - 12/31 190 71 261
---------------------------------------------------------------
Kissimmee Osceola 1/1 - 5/31 79 46 125
6/1 - 12/31 77 46 123
---------------------------------------------------------------
Lakeland Polk All year 82 46 128
---------------------------------------------------------------
Miami Miami-Dade 1/1 - 3/31 152 66 218
4/1 - 5/31 125 66 191
6/1 - 11/30 105 66 171
12/1 - 12/31 152 66 218
---------------------------------------------------------------
Naples Collier 1/1 - 4/30 156 61 217
5/1 - 9/30 96 61 157
10/1 - 12/31 109 61 170
---------------------------------------------------------------
Ocala Marion All year 79 46 125
---------------------------------------------------------------
Orlando Orange 1/1 - 5/31 111 56 167
6/1 - 12/31 97 56 153
---------------------------------------------------------------
Panama City Bay 1/1 - 2/29 79 51 130
3/1 - 7/31 103 51 154
8/1 - 12/31 79 51 130
---------------------------------------------------------------
Pensacola, Escambia All year 102 46 148
Pensacola
Beach
---------------------------------------------------------------
Punta Gorda Charlotte 1/1 - 1/31 77 51 128
2/1 - 4/30 85 51 136
5/1 - 12/31 77 51 128
---------------------------------------------------------------
Sarasota Sarasota 1/1 - 4/30 112 56 168
5/1 - 12/31 87 56 143
---------------------------------------------------------------
Sebring Highlands 1/1 - 3/31 120 46 166
4/1 - 12/31 80 46 126
---------------------------------------------------------------
St. Augustine St. Johns All year 95 56 151
---------------------------------------------------------------
Stuart Martin 1/1 - 4/30 100 51 151
5/1 - 12/31 81 51 132
---------------------------------------------------------------
Tallahassee Leon All year 85 46 131
---------------------------------------------------------------
Tampa, St. Pinellas, 1/1 - 4/30 112 51 163
Petersburg Hills- 5/1 - 12/31 93 51 144
borough
---------------------------------------------------------------
Vero Beach Indian 1/1 - 1/31 99 51 150
River 2/1 - 4/30 132 51 183
5/1 - 12/31 99 51 150
----------------------------------------------------------------------
GA Athens Clarke All year 91 46 137
---------------------------------------------------------------
Atlanta Fulton, All year 133 56 189
DeKalb,
Cobb
---------------------------------------------------------------
Augusta Richmond All year 83 51 134
---------------------------------------------------------------
Columbus Muscogee All year 82 46 128
---------------------------------------------------------------
Jekyll Island, Glynn 1/1 - 3/31 91 56 147
Brunswick 4/1 - 11/30 112 56 168
12/1 - 12/31 91 56 147
---------------------------------------------------------------
Savannah Chatham All year 95 56 151
----------------------------------------------------------------------
IA Cedar Rapids Linn All year 80 51 131
---------------------------------------------------------------
Des Moines Polk All year 84 51 135
---------------------------------------------------------------
Dallas County Dallas All year 98 51 149
----------------------------------------------------------------------
ID Bonner's Boundary, 1/1 - 6/30 78 61 139
Ferry, Bonner, 7/1 - 8/31 100 61 161
Sandpoint Shoshone 9/1 - 12/31 78 61 139
---------------------------------------------------------------
Coeur d'Alene Kootenai 1/1 - 5/31 81 61 142
6/1 - 8/31 114 61 175
9/1 - 12/31 81 61 142
---------------------------------------------------------------
Driggs, Idaho Teton, All year 81 46 127
Falls Bonneville,
Fremont
---------------------------------------------------------------
Sun Valley, Blaine 1/1 - 5/31 84 71 155
Ketchum 6/1 - 8/31 102 71 173
9/1 - 12/31 84 71 155
----------------------------------------------------------------------
IL Bolingbrook, Will All year 85 51 136
Romeoville,
Lemont
---------------------------------------------------------------
Chicago Cook, Lake 1/1 - 3/31 130 71 201
4/1 - 6/30 171 71 242
7/1 - 8/31 155 71 226
9/1 - 11/30 190 71 261
12/1 - 12/31 130 71 201
---------------------------------------------------------------
Oakbrook DuPage All year 92 61 153
Terrace
---------------------------------------------------------------
O'Fallon, Bond, All year 104 56 160
Fairview Calhoun,
Heights, Clinton,
Collinsville Jersey,
Macoupin,
Madison,
Monroe,
St. Clair
---------------------------------------------------------------
Springfield Sangamon All year 81 56 137
----------------------------------------------------------------------
IN Bloomington Monroe All year 97 56 153
---------------------------------------------------------------
Fort Wayne Allen All year 84 56 140
---------------------------------------------------------------
Hammond, Lake All year 84 46 130
Munster,
Merrillville
---------------------------------------------------------------
Indianapolis, Marion, All year 91 61 152
Carmel Hamilton
---------------------------------------------------------------
Lafayette, Tippecanoe All year 82 51 133
West Lafayette
---------------------------------------------------------------
Michigan City LaPorte All year 78 56 134
---------------------------------------------------------------
South Bend St. Joseph All year 86 56 142
---------------------------------------------------------------
Valparaiso, Porter All year 78 51 129
Burlington
Beach
----------------------------------------------------------------------
KS Kansas City, Wyandotte, All year 99 61 160
Overland Park Johnson,
Leavenworth
---------------------------------------------------------------
Wichita Sedgwick All year 86 56 142
----------------------------------------------------------------------
KY Boone County Boone All year 87 51 138
---------------------------------------------------------------
Kenton County Kenton All year 118 56 174
---------------------------------------------------------------
Lexington Fayette All year 100 61 161
---------------------------------------------------------------
Louisville Jefferson 1/1 - 1/31 97 61 158
2/1 - 5/31 109 61 170
6/1 - 12/31 97 61 158
----------------------------------------------------------------------
LA Alexandria, Allen, All year 80 61 141
Leesville, Jefferson
Natchitoches Davis,
Natchito-
ches,
Rapides,
Vernon
Parishes
---------------------------------------------------------------
Baton Rouge East Baton All year 93 56 149
Rouge
Parish
---------------------------------------------------------------
Covington, St. Tammany All year 89 56 145
Slidell Parish
---------------------------------------------------------------
Lafayette Lafayette All year 85 56 141
Consoli-
dated
Government
---------------------------------------------------------------
New Orleans Orleans, 1/1 - 6/30 135 71 206
Jefferson, 7/1 - 9/30 101 71 172
Plaque- 10/1 - 12/31 135 71 206
mines, and
St. Bernard
Parishes
----------------------------------------------------------------------
MA Andover Essex All year 87 56 143
---------------------------------------------------------------
Boston, Suffolk; 1/1 - 3/31 158 71 229
Cambridge City of 4/1 - 6/30 201 71 272
Cambridge 7/1 - 8/31 183 71 254
9/1 - 10/31 221 71 292
11/1 - 12/31 158 71 229
---------------------------------------------------------------
Burlington, Middlesex All year 111 71 182
Woburn less the
city of
Cambridge
---------------------------------------------------------------
Falmouth City limits 1/1 - 4/30 98 51 149
of Falmouth 5/1 - 6/30 115 51 166
7/1 - 8/31 167 51 218
9/1 - 12/31 98 51 149
---------------------------------------------------------------
Hyannis Barnstable 1/1 - 6/30 87 56 143
less the 7/1 - 8/31 128 56 184
city of 9/1 - 12/31 87 56 143
Falmouth
---------------------------------------------------------------
Martha's Dukes 1/1 - 6/30 111 71 182
Vineyard 7/1 - 8/31 207 71 278
9/1 - 12/31 111 71 182
---------------------------------------------------------------
Nantucket Nantucket 1/1 - 5/31 133 61 194
6/1 - 9/30 249 61 310
10/1 - 12/31 133 61 194
---------------------------------------------------------------
Northampton Hampshire All year 94 56 150
---------------------------------------------------------------
Pittsfield Berkshire 1/1 - 6/30 111 61 172
7/1 - 8/31 135 61 196
9/1 - 12/31 111 61 172
---------------------------------------------------------------
Plymouth, Plymouth, All year 90 56 146
Taunton, New Bristol
Bedford
---------------------------------------------------------------
Quincy Norfolk All year 115 51 166
---------------------------------------------------------------
Springfield Hampden All year 94 51 145
---------------------------------------------------------------
Worcester Worcester All year 93 61 154
----------------------------------------------------------------------
MD Counties of 1/1 - 2/29 183 71 254
Montgomery 3/1 - 6/30 224 71 295
and Prince 7/1 - 8/31 169 71 240
George's 9/1 - 10/31 226 71 297
11/1 - 12/31 183 71 254
---------------------------------------------------------------
Aberdeen, Bel Harford All year 83 56 139
Air, Belcamp
---------------------------------------------------------------
Annapolis Anne 1/1 - 4/30 101 61 162
Arundel 5/1 - 10/31 116 61 177
11/1 - 12/31 101 61 162
---------------------------------------------------------------
Baltimore City Baltimore 1/1 - 2/29 121 71 192
City 3/1 - 11/30 145 71 216
12/1 - 12/31 121 71 192
---------------------------------------------------------------
Baltimore Baltimore All year 97 61 158
County
---------------------------------------------------------------
Cambridge, Dorchester, 1/1 - 3/31 105 61 166
St. Michaels Talbot 4/1 - 5/31 120 61 181
6/1 - 8/31 164 61 225
9/1 - 10/31 133 61 194
11/1 - 12/31 105 61 166
---------------------------------------------------------------
Centreville Queen Anne All year 106 51 157
---------------------------------------------------------------
Columbia Howard All year 105 61 166
---------------------------------------------------------------
Frederick Frederick All year 95 56 151
---------------------------------------------------------------
Hagerstown Washington All year 79 56 135
---------------------------------------------------------------
La Plata, Charles All year 83 51 134
Indian Head,
Waldorf
---------------------------------------------------------------
Lexington St. Mary's, All year 102 61 163
Park, Calvert
Leonardtown,
Lusby
---------------------------------------------------------------
Ocean City Worcester 1/1 - 3/31 77 71 148
4/1 - 5/31 88 71 159
---------------------------------------------------------------
Ocean City Worcester 6/1 - 8/31 195 71 266
9/1 - 10/31 105 71 176
11/1 - 12/31 77 71 148
----------------------------------------------------------------------
ME Bar Harbor Hancock 1/1 - 6/30 97 61 158
7/1 - 8/31 154 61 215
9/1 - 10/31 123 61 184
11/1 - 12/31 97 61 158
---------------------------------------------------------------
Kennebunk, York 1/1 - 3/31 77 56 133
Kittery, 4/1 - 6/30 89 56 145
Sanford 7/1 - 8/31 124 56 180
9/1 - 10/31 97 56 153
11/1 - 12/31 77 56 133
---------------------------------------------------------------
Portland Cumberland, 1/1 - 6/30 92 56 148
Sagadahoc 7/1 - 9/30 117 56 173
10/1 - 12/31 92 56 148
---------------------------------------------------------------
Rockport Knox 1/1 - 6/30 81 56 137
7/1 - 9/30 105 56 161
10/1 - 12/31 81 56 137
----------------------------------------------------------------------
MI Ann Arbor Washtenaw All year 90 56 146
---------------------------------------------------------------
Benton Harbor, Berrien All year 80 51 131
St. Joseph,
Stevensville
---------------------------------------------------------------
Detroit Wayne All year 91 56 147
---------------------------------------------------------------
East Lansing, Ingham, All year 81 51 132
Lansing Eaton
---------------------------------------------------------------
Grand Rapids Kent All year 82 51 133
---------------------------------------------------------------
Holland Ottawa All year 82 56 138
---------------------------------------------------------------
Kalamazoo, Kalamazoo, All year 88 51 139
Battle Creek Calhoun
---------------------------------------------------------------
Mackinac Mackinac 1/1 - 6/30 77 66 143
Island 7/1 - 8/31 80 66 146
9/1 - 12/31 77 66 143
---------------------------------------------------------------
Midland Midland All year 88 46 134
---------------------------------------------------------------
Mount Pleasant Isabella All year 78 51 129
---------------------------------------------------------------
Muskegon Muskegon 1/1 - 5/31 77 46 123
6/1 - 8/31 93 46 139
9/1 - 12/31 77 46 123
---------------------------------------------------------------
Petoskey Emmet 1/1 - 6/30 79 51 130
7/1 - 8/31 105 51 156
9/1 - 12/31 79 51 130
---------------------------------------------------------------
Pontiac, Oakland All year 86 56 142
Auburn Hills
---------------------------------------------------------------
South Haven Van Buren 1/1 - 5/31 77 56 133
6/1 - 8/31 92 56 148
9/1 - 12/31 77 56 133
---------------------------------------------------------------
Traverse City, Grand 1/1 - 6/30 77 51 128
Leland Traverse, 7/1 - 8/31 120 51 171
Leelanau 9/1 - 12/31 77 51 128
----------------------------------------------------------------------
MN Duluth St. Louis 1/1 - 5/31 82 56 138
6/1 - 10/31 99 56 155
11/1 - 12/31 82 56 138
---------------------------------------------------------------
Eagan, Dakota All year 83 56 139
Burnsville,
Mendota
Heights
---------------------------------------------------------------
Minneapolis, Hennepin, All year 121 71 192
St. Paul Ramsey
---------------------------------------------------------------
Rochester Olmsted All year 101 51 152
----------------------------------------------------------------------
MO Columbia Boone All year 80 51 131
---------------------------------------------------------------
Jefferson City Cole All year 79 51 130
---------------------------------------------------------------
Kansas City Jackson, All year 99 61 160
Clay, Cass,
Platte
---------------------------------------------------------------
St. Louis St. Louis, All year 104 66 170
St.
Charles,
Crawford,
Franklin,
Jefferson,
Lincoln,
Warren,
Washington;
St. Louis
City
---------------------------------------------------------------
St. Robert Pulaski All year 80 46 126
----------------------------------------------------------------------
MS Gulfport, Harrison All year 82 56 138
Biloxi
---------------------------------------------------------------
Hattiesburg Forrest, All year 84 51 135
Lamar
---------------------------------------------------------------
Oxford Lafayette All year 96 51 147
---------------------------------------------------------------
Southaven Desoto All year 87 46 133
---------------------------------------------------------------
Starkville Oktibbeha All year 95 46 141
----------------------------------------------------------------------
MT Big Sky, West Gallatin 1/1 - 5/31 82 61 143
Yellowstone 6/1 - 8/31 110 61 171
9/1 - 12/31 82 61 143
---------------------------------------------------------------
Butte Silver Bow All year 89 51 140
---------------------------------------------------------------
Helena Lewis and All year 83 56 139
Clark
---------------------------------------------------------------
Missoula, Missoula, 1/1 - 6/30 87 51 138
Polson, Lake, 7/1 - 8/31 110 51 161
Kalispell Flathead 9/1 - 12/31 87 51 138
----------------------------------------------------------------------
NC Asheville Buncombe 1/1 - 6/30 86 51 137
7/1 - 10/31 95 51 146
11/1 - 12/31 86 51 137
---------------------------------------------------------------
Atlantic Carteret 1/1 - 5/31 85 56 141
Beach, 6/1 - 8/31 116 56 172
Morehead City 9/1 - 12/31 85 56 141
---------------------------------------------------------------
Chapel Hill Orange All year 83 56 139
---------------------------------------------------------------
Charlotte Mecklenburg All year 97 51 148
---------------------------------------------------------------
Durham Durham All year 91 51 142
---------------------------------------------------------------
Fayetteville Cumberland All year 94 51 145
---------------------------------------------------------------
Greensboro Guilford All year 86 56 142
---------------------------------------------------------------
Greenville Pitt All year 79 51 130
---------------------------------------------------------------
Kill Devil Dare 1/1 - 5/31 89 61 150
6/1 - 8/31 144 61 205
9/1 - 12/31 89 61 150
---------------------------------------------------------------
New Bern, Craven All year 93 46 139
Havelock
---------------------------------------------------------------
Raleigh Wake All year 91 66 157
---------------------------------------------------------------
Wilmington New Hanover All year 91 56 147
---------------------------------------------------------------
Winston-Salem Forsyth All year 82 56 138
----------------------------------------------------------------------
ND The standard CONUS rate of $123 ($77 for lodging and $46 for
M&IE) applies to all per diem localities in North Dakota.
----------------------------------------------------------------------
NE Omaha Douglas 1/1 - 3/31 91 61 152
4/1 - 6/30 102 61 163
7/1 - 12/31 91 61 152
----------------------------------------------------------------------
NH Concord Merrimack 1/1 - 5/31 81 51 132
6/1 - 9/30 89 51 140
10/1 - 12/31 81 51 132
---------------------------------------------------------------
Conway Carroll 1/1 - 2/29 120 61 181
3/1 - 6/30 103 61 164
7/1 - 8/31 145 61 206
9/1 - 12/31 120 61 181
---------------------------------------------------------------
Durham Strafford All year 97 46 143
---------------------------------------------------------------
Laconia Belknap 1/1 - 5/31 86 51 137
6/1 - 10/31 104 51 155
11/1 - 12/31 86 51 137
---------------------------------------------------------------
Lebanon, Grafton, All year 103 56 159
Lincoln, Sullivan
West
Lebanon
---------------------------------------------------------------
Manchester Hills- All year 87 56 143
borough
---------------------------------------------------------------
Portsmouth Rockingham 1/1 - 6/30 100 61 161
7/1 - 9/30 130 61 191
10/1 - 12/31 100 61 161
----------------------------------------------------------------------
NJ Atlantic Atlantic, All year 96 66 162
City, Cape Cape May
May,
Ocean City
---------------------------------------------------------------
Belle Mead Somerset All year 119 56 175
---------------------------------------------------------------
Cherry Hill, Camden, All year 90 61 151
Moorestown Burlington
---------------------------------------------------------------
Eatontown, Monmouth All year 108 56 164
Freehold
---------------------------------------------------------------
Edison, Middlesex All year 108 51 159
Piscataway
---------------------------------------------------------------
Flemington Hunterdon All year 107 61 168
---------------------------------------------------------------
Newark Bergen, All year 120 61 181
Essex,
Hudson,
Passaic
---------------------------------------------------------------
Parsippany Morris All year 121 56 177
---------------------------------------------------------------
Princeton, Mercer All year 119 61 180
Trenton
---------------------------------------------------------------
Springfield, Union All year 95 56 151
Cranford, New
Providence
---------------------------------------------------------------
Toms River Ocean 1/1 - 5/31 77 51 128
6/1 - 8/31 105 51 156
9/1 - 12/31 77 51 128
----------------------------------------------------------------------
NM Albuquerque Bernalillo All year 81 56 137
---------------------------------------------------------------
Las Cruces Dona Ana All year 84 56 140
---------------------------------------------------------------
Los Alamos Los Alamos All year 87 51 138
---------------------------------------------------------------
Santa Fe Santa Fe 1/1 - 5/31 83 71 154
6/1 - 10/31 105 71 176
11/1 - 12/31 83 71 154
---------------------------------------------------------------
Taos Taos All year 90 66 156
----------------------------------------------------------------------
NV Incline Washoe 1/1 - 6/30 94 51 145
Village, 7/1 - 8/31 121 51 172
Reno, 9/1 - 12/31 94 51 145
Sparks
---------------------------------------------------------------
Las Vegas Clark All year 99 71 170
---------------------------------------------------------------
Stateline, Douglas, All year 91 61 152
Carson City Carson City
----------------------------------------------------------------------
NY Albany Albany All year 104 61 165
---------------------------------------------------------------
Binghamton, Broome, All year 92 46 138
Owego Tioga
---------------------------------------------------------------
Buffalo Erie All year 100 56 156
---------------------------------------------------------------
Floral Park, Nassau All year 142 66 208
Garden City,
Great Neck
---------------------------------------------------------------
Glens Falls Warren 1/1 - 6/30 94 66 160
7/1 - 8/31 138 66 204
9/1 - 12/31 94 66 160
---------------------------------------------------------------
Ithaca, Tompkins, All year 118 46 164
Waterloo, Seneca
Romulus
---------------------------------------------------------------
Kingston Ulster All year 105 66 171
---------------------------------------------------------------
Lake Placid Essex 1/1 - 2/29 126 61 187
3/1 - 6/30 99 61 160
7/1 - 8/31 151 61 212
9/1 - 11/30 108 61 169
12/1 - 12/31 126 61 187
---------------------------------------------------------------
Manhattan Bronx, 1/1 - 3/31 204 71 275
(includes Kings, New 4/1 - 6/30 241 71 312
the York, 7/1 - 8/31 216 71 287
boroughs of Queens, 9/1 - 12/31 295 71 366
Manhattan, Richmond
Brooklyn,
the Bronx,
Queens, and
Staten Island)
---------------------------------------------------------------
Niagara Falls Niagara 1/1 - 5/31 77 51 128
6/1 - 8/31 103 51 154
9/1 - 12/31 77 51 128
---------------------------------------------------------------
Nyack, Rockland All year 105 61 166
Palisades
---------------------------------------------------------------
Poughkeepsie Dutchess All year 99 66 165
---------------------------------------------------------------
Riverhead, Suffolk 1/1 - 5/31 112 71 183
Ronkonkoma, 6/1 - 8/31 127 71 198
Melville 9/1 - 12/31 112 71 183
---------------------------------------------------------------
Rochester Monroe All year 96 51 147
---------------------------------------------------------------
Saratoga Saratoga, 1/1 - 6/30 104 56 160
Springs, Schenectady 7/1 - 8/31 148 56 204
Schenectady 9/1 - 12/31 104 56 160
---------------------------------------------------------------
Syracuse, Onondaga, All year 94 56 150
Oswego Oswego
---------------------------------------------------------------
Tarrytown, Westchester All year 136 71 207
White Plains,
New Rochelle
---------------------------------------------------------------
Troy Rensselaer All year 96 51 147
---------------------------------------------------------------
West Point Orange All year 108 51 159
----------------------------------------------------------------------
OH Akron Summit All year 87 51 138
---------------------------------------------------------------
Canton Stark All year 89 51 140
---------------------------------------------------------------
Cincinnati Hamilton, All year 118 56 174
Clermont
---------------------------------------------------------------
Cleveland Cuyahoga All year 101 56 157
---------------------------------------------------------------
Columbus Franklin All year 94 56 150
---------------------------------------------------------------
Dayton, Greene, All year 82 56 138
Fairborn Darke,
Montgomery
---------------------------------------------------------------
Hamilton Butler, All year 92 51 143
Warren
---------------------------------------------------------------
Mentor Lake All year 86 46 132
---------------------------------------------------------------
Medina, Wayne, All year 86 51 137
Wooster Medina
---------------------------------------------------------------
Sandusky, Erie, 1/1 - 1/31 77 46 123
Bellevue Huron 2/1 - 8/31 84 46 130
9/1 - 12/31 77 46 123
---------------------------------------------------------------
Youngstown Mahoning, All year 84 51 135
Trumbull
----------------------------------------------------------------------
OK Oklahoma City Oklahoma All year 81 66 147
----------------------------------------------------------------------
OR Ashland, Jackson, All year 82 56 138
Crater Lake Klamath
---------------------------------------------------------------
Beaverton Washington All year 93 51 144
---------------------------------------------------------------
Bend Deschutes 1/1 - 6/30 89 61 150
7/1 - 8/31 114 61 175
9/1 - 12/31 89 61 150
---------------------------------------------------------------
Clackamas Clackamas All year 88 61 149
---------------------------------------------------------------
Eugene, Lane All year 97 51 148
Florence
---------------------------------------------------------------
Lincoln City Lincoln 1/1 - 6/30 84 56 140
7/1 - 8/31 105 56 161
9/1 - 12/31 84 56 140
---------------------------------------------------------------
Portland Multnomah All year 113 66 179
---------------------------------------------------------------
Seaside Clatsop 1/1 - 6/30 96 51 147
7/1 - 8/31 131 51 182
9/1 - 12/31 96 51 147
----------------------------------------------------------------------
PA Allentown, Lehigh, All year 83 51 134
Easton, Northampton
Bethlehem
---------------------------------------------------------------
Bucks County Bucks All year 95 71 166
---------------------------------------------------------------
Chester, Delaware All year 95 51 146
Radnor,
Essington
---------------------------------------------------------------
Erie Erie All year 84 46 130
---------------------------------------------------------------
Gettysburg Adams 1/1 - 3/31 77 51 128
4/1 - 10/31 98 51 149
11/1 - 12/31 77 51 128
---------------------------------------------------------------
Harrisburg, Dauphin 1/1 - 5/31 108 51 159
Hershey 6/1 - 8/31 134 51 185
9/1 - 12/31 108 51 159
---------------------------------------------------------------
Lancaster Lancaster All year 95 56 151
---------------------------------------------------------------
Malvern, Chester All year 118 51 169
Frazer,
Berwyn
---------------------------------------------------------------
Mechanicsburg Cumberland All year 85 56 141
---------------------------------------------------------------
Montgomery Montgomery All year 116 66 182
County
---------------------------------------------------------------
Philadelphia Philadel- 1/1 - 8/31 137 66 203
phia 9/1 - 11/30 143 66 209
12/1 - 12/31 137 66 203
---------------------------------------------------------------
Pittsburgh Allegheny All year 119 71 190
---------------------------------------------------------------
Reading Berks All year 86 56 142
---------------------------------------------------------------
Scranton Lackawanna All year 82 56 138
---------------------------------------------------------------
State College Centre All year 88 56 144
----------------------------------------------------------------------
RI East Green- Kent, All year 86 56 142
wich, Warwick, Washington
North
Kingstown
---------------------------------------------------------------
Jamestown, Newport 1/1 - 4/30 93 71 164
Middletown, 5/1 - 10/31 149 71 220
Newport 11/1 - 12/31 93 71 164
---------------------------------------------------------------
Providence, Providence, All year 121 71 192
Bristol Bristol
----------------------------------------------------------------------
SC Aiken Aiken All year 86 46 132
---------------------------------------------------------------
Charleston Charleston, All year 137 56 193
Berkeley,
Dorchester
---------------------------------------------------------------
Columbia Richland, All year 85 51 136
Lexington
---------------------------------------------------------------
Greenville Greenville All year 79 56 135
---------------------------------------------------------------
Hilton Head Beaufort 1/1 - 3/31 87 61 148
4/1 - 8/31 123 61 184
9/1 - 10/31 105 61 166
11/1 - 12/31 87 61 148
---------------------------------------------------------------
Myrtle Beach Horry 1/1 - 3/31 77 51 128
4/1 - 5/31 89 51 140
6/1 - 8/31 126 51 177
9/1 - 10/31 84 51 135
11/1 - 12/31 77 51 128
----------------------------------------------------------------------
SD Hot Springs Fall River, 1/1 - 5/31 77 46 123
Custer 6/1 - 8/31 110 46 156
9/1 - 12/31 77 46 123
---------------------------------------------------------------
Rapid City Pennington 1/1 - 5/31 77 51 128
6/1 - 8/31 126 51 177
9/1 - 12/31 77 51 128
---------------------------------------------------------------
Sturgis, Meade, 1/1 - 5/31 77 51 128
Spearfish Butte, 6/1 - 8/31 114 51 165
Lawrence 9/1 - 12/31 77 51 128
----------------------------------------------------------------------
TN Brentwood, Williamson All year 97 56 153
Franklin
---------------------------------------------------------------
Chattanooga Hamilton All year 94 56 150
---------------------------------------------------------------
Knoxville Knox All year 86 56 142
---------------------------------------------------------------
Memphis Shelby All year 93 61 154
---------------------------------------------------------------
Nashville Davidson All year 107 66 173
---------------------------------------------------------------
Oak Ridge Anderson All year 91 46 137
----------------------------------------------------------------------
TX Arlington, Tarrant; All year 139 56 195
Fort Worth, City limits
Grapevine of
Grapevine
---------------------------------------------------------------
Austin Travis All year 108 71 179
---------------------------------------------------------------
Beaumont Jefferson All year 79 51 130
---------------------------------------------------------------
College Brazos All year 93 56 149
Station
---------------------------------------------------------------
Corpus Christi Nueces All year 88 51 139
---------------------------------------------------------------
Dallas Dallas All year 113 71 184
---------------------------------------------------------------
El Paso El Paso All year 88 51 139
---------------------------------------------------------------
Galveston Galveston 1/1 - 5/31 82 56 138
6/1 - 7/31 100 56 156
8/1 - 12/31 82 56 138
---------------------------------------------------------------
Greenville Hunt All year 86 51 137
---------------------------------------------------------------
Houston Montgomery, All year 109 71 180
Fort Bend,
Harris;
L.B.
Johnson
Space
Center
---------------------------------------------------------------
Laredo Webb All year 82 56 138
---------------------------------------------------------------
McAllen Hidalgo All year 84 56 140
---------------------------------------------------------------
Midland Midland All year 95 51 146
---------------------------------------------------------------
Plano Collin All year 99 61 160
---------------------------------------------------------------
Round Rock Williamson All year 88 51 139
---------------------------------------------------------------
San Antonio Bexar All year 106 66 172
---------------------------------------------------------------
South Padre Cameron 1/1 - 5/31 86 56 142
Island 6/1 - 7/31 106 56 162
8/1 - 12/31 86 56 142
---------------------------------------------------------------
Waco McLennan All year 82 51 133
----------------------------------------------------------------------
UT Moab Grand 1/1 - 2/29 77 56 133
3/1 - 10/31 104 56 160
11/1 - 12/31 77 56 133
---------------------------------------------------------------
Park City Summit 1/1 - 3/31 163 71 234
4/1 - 12/31 94 71 165
---------------------------------------------------------------
Provo Utah All year 81 51 132
---------------------------------------------------------------
Salt Lake City Salt Lake, All year 96 61 157
Tooele
----------------------------------------------------------------------
VA Cities of 1/1 - 2/29 183 71 254
Alexandria, 3/1 - 6/30 224 71 295
Fairfax, and 7/1 - 8/31 169 71 240
Falls Church; 9/1 - 10/31 226 71 297
Counties of 11/1 - 12/31 183 71 254
Arlington and
Fairfax
---------------------------------------------------------------
Abingdon Washington All year 88 46 134
---------------------------------------------------------------
Blacksburg Montgomery All year 95 46 141
---------------------------------------------------------------
Charlottes- Albemarle, All year 115 56 171
ville Greene;
City of
Charlottes-
ville
---------------------------------------------------------------
Chesapeake, City of 1/1 - 5/31 77 56 133
Suffolk Chesapeake, 6/1 - 8/31 86 56 142
City of 9/1 - 12/31 77 56 133
Suffolk
---------------------------------------------------------------
Chesterfield, Chester- All year 83 51 134
Henrico field,
Counties Henrico
---------------------------------------------------------------
Fredericksburg Stafford, All year 88 56 144
Spotsyl-
vania; City
of
Fredericks-
burg,
Caroline
---------------------------------------------------------------
York, James City 1/1 - 831 96 51 147
Williamsburg and York 9/1 - 10/31 77 51 128
Counties; 11/1 - 12/31 96 51 147
City of
Williams-
burg
---------------------------------------------------------------
Loudoun County Loudoun All year 108 61 169
---------------------------------------------------------------
Lynchburg Campbell; All year 80 51 131
City of
Lynchburg
---------------------------------------------------------------
Norfolk, City of All year 89 61 150
Portsmouth Norfolk,
City of
Portsmouth
---------------------------------------------------------------
Prince William Prince All year 88 56 144
County, William,
Manassas City of
Manassas
---------------------------------------------------------------
Richmond City of All year 112 66 178
Richmond
---------------------------------------------------------------
Roanoke City limits All year 96 51 147
of Roanoke
---------------------------------------------------------------
Virginia Beach City of 1/1 - 5/31 89 56 145
Virginia 6/1 - 8/31 151 56 207
Beach 9/1 - 12/31 89 56 145
---------------------------------------------------------------
Wallops Island Accomack 1/1 - 6/30 85 56 141
7/1 - 8/31 127 56 183
9/1 - 12/31 85 56 141
---------------------------------------------------------------
Warrenton Fauquier All year 92 46 138
----------------------------------------------------------------------
VT Burlington, Chittenden, 1/1 - 4/30 94 66 160
St. Albans Franklin 5/1 - 10/31 112 66 178
11/1 - 12/31 94 66 160
---------------------------------------------------------------
Manchester Bennington All year 86 71 157
---------------------------------------------------------------
Middlebury Addison All year 117 61 178
---------------------------------------------------------------
Montpelier Washington All year 101 61 162
---------------------------------------------------------------
Stowe Lamoille 1/1 - 3/31 129 71 200
4/1 - 5/31 102 71 173
6/1 - 12/31 129 71 200
---------------------------------------------------------------
White River Windsor 1/1 - 2/29 101 56 157
Junction 3/1 - 5/31 89 56 145
6/1 - 12/31 101 56 157
----------------------------------------------------------------------
WA Anacortes, San Juan, All year 89 61 150
Coupeville, Skagit,
Oak Harbor Island
---------------------------------------------------------------
Everett, Snohomish All year 96 61 157
Lynnwood
---------------------------------------------------------------
Ocean Shores Grays 1/1 - 6/30 97 51 148
Harbor 7/1 - 8/31 117 51 168
9/1 - 12/31 97 51 148
---------------------------------------------------------------
Olympia, Thurston All year 88 61 149
Tumwater
---------------------------------------------------------------
Port Angeles, Clallam, 1/1 - 6/30 93 61 154
Port Townsend Jefferson 7/1 - 8/31 123 61 184
9/1 - 12/31 93 61 154
---------------------------------------------------------------
Richland Benton All year 93 46 139
---------------------------------------------------------------
Seattle King All year 137 71 208
---------------------------------------------------------------
Spokane Spokane All year 87 61 148
---------------------------------------------------------------
Tacoma Pierce All year 105 61 166
---------------------------------------------------------------
Vancouver Clark, All year 113 56 169
Cowlitz,
Skamania
----------------------------------------------------------------------
WI Appleton Outagamie All year 82 46 128
---------------------------------------------------------------
Brookfield, Waukesha, All year 88 56 144
Racine Racine
---------------------------------------------------------------
Lake Geneva Walworth 1/1 - 5/31 91 51 142
6/1 - 9/30 118 51 169
10/1 - 12/31 91 51 142
---------------------------------------------------------------
Madison Dane All year 89 56 145
---------------------------------------------------------------
Milwaukee Milwaukee All year 97 61 158
---------------------------------------------------------------
Sheboygan Sheboygan All year 79 51 130
---------------------------------------------------------------
Sturgeon Bay Door 1/1 - 6/30 77 56 133
7/1 - 9/30 83 56 139
10/1 - 12/31 77 56 133
---------------------------------------------------------------
Wisconsin Columbia 1/1 - 6/30 77 61 138
Dells 7/1 - 8/31 90 61 151
9/1 - 12/31 77 61 138
----------------------------------------------------------------------
WV Charleston Kanawha All year 97 51 148
---------------------------------------------------------------
Morgantown Monongalia All year 82 46 128
---------------------------------------------------------------
Shepherdstown Jefferson, All year 83 51 134
Berkeley
---------------------------------------------------------------
Wheeling Ohio All year 94 46 140
----------------------------------------------------------------------
WY Cody Park 1/1 - 5/31 91 51 142
6/1 - 9/30 120 51 171
10/1 - 12/31 91 51 142
---------------------------------------------------------------
Evanston, Uinta, All year 79 51 130
Rock Springs Sweetwater
---------------------------------------------------------------
Gillette Campbell 1/1 - 5/31 79 51 130
6/1 - 8/31 88 51 139
9/1 - 12/31 79 51 130
---------------------------------------------------------------
Jackson, Teton, 1/1 - 6/30 113 56 169
Pinedale Sublette 7/1 - 8/31 163 56 219
9/1 - 12/31 113 56 169
---------------------------------------------------------------
Sheridan Sheridan 1/1 - 5/31 77 56 133
6/1 - 8/31 88 56 144
9/1 - 12/31 77 56 133
----------------------------------------------------------------------
1
Transition rule.
In lieu of the updated GSA rates that will be
effective October 1, 2012, taxpayers may continue to use the CONUS
rates in effect for the first 9 months of 2012 (Table 4) for expenses
of all CONUS travel away from home that are paid or incurred during
calendar year 2012. A taxpayer must consistently use either these
rates or the updated rates for the period of October 1, 2012, through
December 31, 2012. 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.
======================================================================
How To Get Tax Help
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.
Free help with your return. Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at http://www.aarp.org/money/taxaide.
For more information on these programs, go to IRS.gov and enter keyword "VITA" in the upper right-hand corner.
Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
•
E-fileyour return. Find out about commercial tax preparation and
e-fileservices available free to eligible taxpayers.
• Check the status of your 2011 refund. Go to 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 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
• Download forms, including talking tax forms, instructions, and publications.
• Order IRS products online.
• Research your tax questions online.
• Search publications online by topic or keyword.
• Use the online Internal Revenue Code, regulations, or other official guidance.
• View Internal Revenue Bulletins (IRBs) published in the last few years.
• Figure your withholding allowances using the withholding calculator online at http://www.irs.gov/individuals.
• Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at http://www.irs.gov/individuals.
• Sign up to receive local and national tax news by email.
• Get information on starting and operating a small business.
Phone.
Many services are available by phone.
•
Ordering forms, instructions, and publications.Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
• Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
• Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to http://www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
• TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
• TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
• Refund information. To check the status of your 2011 refund, call 1-800-829-1954 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 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 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.
• Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.
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.
•
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.
• 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 http://www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Mail.
You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.
Internal Revenue Service 1201 N. Mitsubishi Motorway Bloomington, IL 61705-6613
Taxpayer Advocate Service. The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all.
TAS can help if you can't resolve your problem with the IRS and:
• Your problem is causing financial difficulties for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised.
If you qualify for our help, we'll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.
As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at http://www.TaxpayerAdvocate.irs.gov can help you understand these rights.
If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at http://www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at http://www.irs.gov/advocate.
Low Income Taxpayer Clinics (LITCs). Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on http://www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.
Free tax services. Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
• Current-year forms, instructions, and publications.
• Prior-year forms, instructions, and publications.
• Tax Map: an electronic research tool and finding aid.
• Tax law frequently asked questions.
• Tax Topics from the IRS telephone response system.
• Internal Revenue Code--Title 26 of the U.S. Code.
• Links to other Internet based Tax Research materials.
• Fill-in, print, and save features for most tax forms.
• Internal Revenue Bulletins.
• Toll-free and email technical support.
• Two releases during the year.
• The first release will ship the beginning of January 2012.
• The final release will ship the beginning of March 2012.
Purchase the DVD from National Technical Information Service (NTIS) at
http://www.irs.gov/cdordersfor $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
