Cat. No. 12684I Per Diem 19 Rates - IRS tax forms

1 ContentsIntroduction ..1 Localities Eligible for $180 ($40 M&IE) PerDiem Amount Under the High-LowSubstantiation Federal Per Diem To Get More publication is for employers who pay a per diemallowance to employees for business travel away fromhome, on or after January 1, 1998, within the conti-nental United States (CONUS). It gives the maximumper diem rate you can use without treating part of theper diem allowance as wages for tax purposes. For adetailed discussion on the tax treatment of a per diemallowance, see chapter 16 of Publication 535, BusinessExpenses, or Revenue Procedure 97 59, 1997 Localities Eligible for $180($40 M&IE) Per Diem Amount Under the High-LowSubstantiation Method chart on pages 2 and 3 lists thelocalities that are treated under that method as highcost localities for 1998 or the part of the year shown inparenthesis.

2 All other localities within CONUS are eli-gible for $113 ($32 M&IE) per diem under the federal per diem rate Maxi-mum Federal Per Diem Rates chart that begins on page4 of this publication gives the regular federal per diemrate, including the separate rate for meals and inci-dental expenses (M&IE), for each outside federal per diem ratesfor localities outside CONUS, including Alaska, Hawaii,Puerto Rico, the Northern Mariana Islands, pos-sessions, and all foreign localities, are publishedmonthly. You can buy the per diem supplement, Maxi-mum Travel Per Diem Allowances for Foreign Areas,from the Government Printing Office. Call (202)512 1800 (not a toll-free number) or write: Gov-ernment Printing Office, Box 371954, Pittsburgh,PA 15250 diem Rates on the can access thefederal per diem Rates on the internet.

3 The Rates for travel within CONUS are The Rates for travel outside CONUS are or of the TreasuryInternal Revenue ServicePublication 1542(Rev. February 1998)Cat. No. 12684 IPer DiemRates(For Travel Within theContinental UnitedStates)Get forms and other information faster and easier by: COMPUTER World Wide Web FTP IRIS at FedWorld (703) 321-8020 FAX From your FAX machine, dial (703) 368-9694 See How To Get More Information in this Eligible For $180 ($40 M&IE) Per Diem Amount Under the High-Low Substantiation Method*Key CityCounty and Other Defined LocationArizonaGrand CanyonAll points in the Grand Canyon National Park and Kaibab National Forest within Coconino CountyCaliforniaLos AngelesNapa(April 1 October 31)Palo Alto/San JosePoint Arena/GualalaSan FranciscoLos Angeles, Kern, Orange, and Ventura Counties; Edwards Air Force Base.

4 Naval Weapons Center,and Ordnance Test Station, China LakeNapaSanta ClaraMendocinoSan FranciscoColoradoAspenKeystone/Silvertho rneTellurideVail(November 1 March 31)PitkinSummitSan MiguelEagleDistrict of ColumbiaWashington, DCWashington, DC; the cities of Alexandria, Falls Church, and Fairfax, and the counties of Arlington,Loudoun, and Fairfax in Virginia; and the counties of Montgomery and Prince George s in MarylandFloridaKey West(December 15 April 30)Naples(December 15 April 30)MonroeCollierIllinoisChicagoDu Page, Cook, and LakeIndianaNashville(June 1 October 31)BrownMaineBar Harbor(July 1 September 14)HancockMarylandBaltimoreOcean City(May 1 September 30)Saint Michael s(April 1 November 30)For the counties of Montgomery and Prince George s, see District of and HartfordWorcesterTalbotMassachusettsBost onCambridge/LowellMartha s Vineyard(June 1 October 31)Nantucket(June 1 October 31)SuffolkMiddlesexDukesNantucketNew JerseyOcean City/Cape May(May 15 September 30)Parsippany/DoverCape MayMorris.

5 Picatinny ArsenalNew MexicoSanta Fe(May 1 October 31)Santa FeNew YorkNew York CityTarrytown/White PlainsThe boroughs of Bronx, Brooklyn, Manhattan, Queens, and Staten Island; Nassau and Suffolk CountiesWestchesterNorth CarolinaKill Devil/Duck/Outer Banks(May 1 September 30)DareNevadaIncline Village(June 1 September 30)All points in the Northern Lake Tahoe area within Washoe CountyDelawareLewes(June 1 September 14)SussexNew HampshireHanover(June 1 October 31)Grafton and SullivanPage 2 Localities Eligible For $180 ($40 M&IE) Per Diem Amount Under the High-Low Substantiation Method* (Continued)Key CityCounty and Other Defined LocationPennsylvaniaPhiladelphiaPhiladel phia; city of Bala Cynwyd in Montgomery CountyUtahPark City(December 1 March31)SummitRhode IslandNewport/Block Island(May 1-October 14)Newport and WashingtonVirginiaFor the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, andLoudon, see District of Harbor(June 1 October31)SeattleSan JuanKingWyomingJackson(June 1 October14)Teton*The per diem rate for all other localities within the continential United States is $113 ($32 M&IE).

6 South CarolinaHilton Head(March 1 September30)Myrtle Beach(May 1 September30)BeaufortHorry; Myrtle Beach Air Force BasePage 3 Maximum Federal Per Diem Rates *Per Diem LocalityCONUS, Standard rate(Applies to all locations within CONUS not specifically listed below orencompassed 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 subsistenceallowances. See parts 302-2, 302-4, and 302-5 of this subtitle.)ALABAMAB irminghamGulf Shores(May 1-September 30)(October 1-April 30)HuntsvilleMobileMontgomeryJeffersonBa ldwinMadisonMobileMontgomeryKey City1 county and/or OtherDefined Location2, 3 MaximumLodgingAmount(a)M&IERate(b)Maximu mPer DiemRate4(c)+=64104606462673834343438301 02 138 94 98 100 97 $50$30$80 ARIZONACasa Grande(January 1-April 30)(May 1-December 31)Chinle(April 1-October 31)(November 1-March 31)Flagstaff(April 1-October 31)(November 1-March 31)Grand CanyonKayenta(April 1-October 31)(November 1-March 31)Phoenix/Scottsdale(October 1-May 14)(May 15-September 30)PrescottSierra VistaTucson(November 1-May 31)(June 1-October 31)

7 YumaPinalApacheAll points in Coconino county notcovered under Grand Canyon perdiem points in the GrandCanyon National Park andKaibab National Forest withinCoconino county ; Davis-Monthan 84 123 90 113 93 149 135 98 144 110 93 86119 101 94 ARKANSASL ittle RockPulaski613091 CALIFORNIAC learlakeDeath ValleyEurekaFresnoLakeInyoHumboldtFresno 659376703442343499 135 110 104 *Effective for travel on or after January 1, 1998 Source: Federal Travel Regulations, Maximum Federal Per Diem Rates (41 CFR Part 301-7)Page 4 Per Diem LocalityLos AngelesMammoth Lakes/BridgeportMercedModestoMontereyNap a(April 1-October 31)(November 1-March 31)Oakhurst/MaderaOaklandOntarioPalm Springs(November 1-May 31)(June 1-October 31)Palo Alto/San JosePoint Arena/GualalaReddingRedwood City/San MateoSacramentoSan DiegoSan FranciscoSan Luis ObispoSanta BarbaraSanta Cruz(June 1-September 30)(October 1-May 31)Santa RosaSouth Lake TahoeStocktonTahoe CityVisaliaWest SacramentoYosemite Nat l Park(April 1-October 31)(November 1-March 31)Key City1 county and/or OtherDefined Location2, 3 MaximumLodgingAmount(a)M&IERate(b)Maximu mPer DiemRate4(c)

8 +=COLORADOA spenBoulder(May 1-October 31)(November 1-April 30)Colorado Springs(April 1-October 31)(November 1-March 31)Cortez(May 1-September 30)(October 1-April 30)DenverDurango(June 1-October 31)(November 1-May 31)Fort Collins/LovelandGlenwood SpringsGrand JunctionGunnison(June 1-September 30)(October 1-May 31)PitkinBoulderEl PasoMontezumaDenver, Adams, Arapahoeand JeffersonLa PlataLarimerGarfieldMesaGunnison14592707 663575092100505569566250187 130 108 106 93 87 80 126 134 84 85 103 86 92 80 423838303030303434343034303030 Los Angeles, Kern, Orange andVentura Counties; Edwards AFB;Naval Weapons Center andOrdnance Test Station, ChinaLake Mono MercedStanislausMontereyNapaMaderaAlamed a, Contra Costa and BernardinoRiversideSanta ClaraMendicinoShastaSan MateoSacramentoSan DiegoSan FranciscoSan Luis ObispoSanta BarbaraSanta CruzSonomaEl Dorado (See also Stateline, NV.)

9 San JoaquinPlacerTulareYoloMariposa 10983 5463941161036111166815011612053878193120 6698875164965594558887594242 3434384242303438383842423438383842383438 383838343838304242151 12588 97 132 158 145 91 145 104 119 88 158 162 87 125 119 131 162 104 132 125 89 102 134 89 132 93 118 129 101 Page 5 Per Diem LocalityKey City1 county and/or OtherDefined Location2, 3 MaximumLodgingAmount(a)M&IERate(b)Maximu mPer DiemRate4(c)+=CONNECTICUTB ridgeport/DanburyHartfordNew HavenNew London/Groton(June 1-October 31)(November 1-May 31)Putnam/DanielsonSalisbury/LakevilleVe rnonFairfieldHartford and MiddlesexNew HavenNew LondonWindhamLitchfieldTolland9691878750 846954134 121 117 121 84 114 103 84 3830303434303430 DELAWARED over(May 1 September30)(October 1 April30)Lewes(June 1-September 14)(September 15-May 31)WilmingtonKentSussexNew Castle6054123929394 88161 130 131 3434383838 DISTRICT OF COLUMBIAW ashington, DC (also the cities of Alexandria, Falls Church, and Fairfax,and the counties of Arlington, Loudoun, and Fairfax in Virginia; and thecounties of Montgomery and Prince George s in Maryland.)

10 See alsoMaryland and Virginia.)126168 42 Keystone/SilverthorneMontrosePueblo(June 1-September 30)(October 1-May 31)Steamboat Springs(December 1-March 31)(April 1-November 30)Telluride(November 1-March 31)(April 1-October 31)Trinidad(June 1-September 30)(October 1-May 31)Vail(November 1-March 31)(April 1-October 31)FLORIDAA ltamonte SpringsBradenton(January 1-May 14)(May 15-December 31)Cocoa BeachDaytona Beach(February 1-August 31)(September 1-January 31)Fort Lauderdale(December 15-April 30)(May 1-December 14)Fort Myers(January 1-April 30)(May 1-December 31)Fort Pierce(December 1-April 30)(May 1-November 30)Fort Walton BeachSeminoleManateeBrevardVolusiaBrowar dLeeSaint LucieOklaloosa81765084905410472985361508 0115 106 80 118 124 88 138 106 132 87 91 80 110 34303034343434343434303030 SummitMontrosePuebloRouttSan MiguelLas AnimasEagle17060675797501291106750226994 23030303434383830304242212 90 97 87 131 84 167 148 97 80 268 141 Page 6 Per Diem LocalityKey City1 county and/or OtherDefined Location2, 3 MaximumLodgingAmount(a)M&IERate(b)Maximu mPer DiemRate4(c)