US Internal Revenue Service: p1542--1997

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ContentsIntroduction .............................................................................. 1

Localities Eligible for $166 ($40 M & IE) Per Diem AmountUnder the High-Low Substantiation Method .................. 2

Maximum Federal Per Diem Rates ......................................... 4

How To Get More Information ................................................ 19

IntroductionThis publication is for employers who pay a per diemallowance to employees for business travel away fromhome, on or after January 1, 1997, 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, Business Expenses , or Revenue Procedure 96–64, 1996–53I.R.B. 52.

High-low method. The Localities Eligible for $166 ($40 M & IE) Per Diem Amount Under the High-low Substantiation Method chart on pages 2 and 3 lists thelocalities that are treated under that method as highcost localities for 1997 or the part of the year shown inparenthesis. All other localities within CONUS are eli-gible for $109 ($32 M & IE) per diem under the high-lowmethod.

Regular federal per diem rate method. The 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 locality.

Travel outside CONUS. The federal per diem ratesfor localities outside CONUS, including Alaska, Hawaii,Puerto Rico, the Northern Mariana Islands, U.S. 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 U.S. Government Printing Office. Call (202)512–1800 (not a toll-free number) or write: U.S. Gov-ernment Printing Office, P.O. Box 371954, Pittsburgh,PA 15250–7974.

Per diem rates on the internet. You can access thefederal per diem rates on the internet.

• The rates for travel within CONUS are at:http://www.fss.gsa.gov

• The rates for travel outside CONUS are at:http://www.state.gov or gopher://dosfan.lib.uic.edu.

Department of the TreasuryInternal Revenue Service

Publicat ion 1542Rev. May 1997Cat. No. 12684I

Per DiemRates(For Travel Within theContinenta l UnitedStates)

Get f orms and other informat ion faster and easier by:COMPUTER

• World Wide Web • http://www.irs.ustreas.gov• FTP • ftp.irs.ustreas.gov• IRIS at FedWorld • (703) 321-8020

FAX• From your FAX machine, dial • (703) 487-4160See How To Get More Information in this publication.



Localities Eligible For $166 ($40 M&IE) Per Diem Amount Under the High-Low Substantiation Method*

Key City County and other defined location

ArizonaGrand CanyonPhoenix/Scottsdale

(October 1-May 14)

All points in the Grand Canyon National Park and Kaibab National Forest within Coconino CountyMaricopa

CaliforniaGualala/Point Arena

Los Angeles

Palo Alto/San JoseSan FranciscoSouth Lake TahoeYosemite Nat’l Park

(April 1-October 31)

Mendocino

Los Angeles, Kern, Orange, and Ventura Counties; Edwards Air Force Base; Naval Weapons Centerand Ordnance Test Station, China LakeSanta ClaraSan FranciscoEl DoradoMariposa

ColoradoAspen

(January 15-March 31)Keystone/SilverthorneSteamboat Springs

(December 1-March 31)TellurideVail

(November 1-March 31)

Pitkin

SummitRoutt

San MiguelEagle

District of ColumbiaWashington, DC Washington, 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 Georges in Maryland

FloridaKey West Monroe

IllinoisChicago Du Page, Cook, and Lake

IndianaNashville

(June 1-October 31)Brown

MaineBar Harbor

(July 1-September 14)Hancock

MarylandOcean City

(May 1-September 30)Worcester

MassachusettsBostonCambridge/LowellHyannis

(July 1-September 30)Martha’s Vineyard/Nantucket

SuffolkMiddlesexBarnstable

Dukes and Nantucket

MichiganLeland

(May 1-September 30)Mackinac Island

(June 1-September 30)

Leelanau

Mackinac

New Jersey

Atlantic City(April 1-November 30)Ocean City/Cape May

(May 15-September 30)

Atlantic

Cape May

New MexicoSanta Fe

(May 1-October 31)Santa Fe

New YorkNew York CityWhite Plains

The boroughs of Bronx, Brooklyn, Manhattan, Queens, and Staten Island; Nassau and Suffolk CountiesWestchester

North CarolinaDuck/Outer Banks

(May 1-September 30)Dare

NevadaIncline VillageStateline

Incline VillageDouglas

Page 2





Maximum Federal Per Diem Rates*

Per diem locality

CONUS, 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.)

ALABAMABirminghamGulf Shores

(May 1-September 30)(October 1-April 30)

HuntsvilleMobileMontgomery

JeffersonBaldwin

MadisonMobileMontgomery

Key City1 County and/or other

defined location2, 3

Maximumlodgingamount

(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

55

10273615656

38

3434343830

93

136107959486

$50 $30 $80

ARIZONACasa Grande

(January 1-April 30)(May 1-December 31)Chinle

(April 1-October 30)(November 1-March 31)

Flagstaff


Grand Canyon

Kayenta(April 1-October 31)(November 1-March 31)

Phoenix/Scottsdale(October 1-May 14)(May 15-September 30)

PrescottTucson

(November 1-May 31)(June 1-October 31)

Yuma

Pinal

Apache

All points in Coconino County notcovered under Grand Canyon perdiem area.

All points in the GrandCanyon National Park andKaibab National Forest withinCoconino County.

Navajo

Maricopa

YavapaiPima County; Davis-Monthan AFB.

Yuma

5550

8363

7960

105

9362

1056554

776164

3030

3030

343438

3030

383834

343430

8580

11393

11394

143

12392

14310388

1119594

ARKANSASHot SpringsLittle Rock

GarlandPulaski

5965

3030

8995

CALIFORNIABridgeport/Mammoth Lakes

(May 1-October 31)

(November 1-April 30)Clearlake(April 1-September 30)(October 1-March 31)

Death ValleyEureka

(May 15-October 14)(October 15-May 14)

FresnoGualala/Point Arena

Mono

Lake

InyoHumboldt

FresnoMendocino

59

72

615293

675668

124

42

42

343442

34343442

101

114

9586

135

10190

102166

*Effective for travel on or after January 1, 1997Source: Federal Travel Regulations, Maximum Federal Per Diem Rates (41 CFR Part 301-7)

Page 4



Per diem locality

Los Angeles

Madera/OakhurstMercedModestoMonterey

(June 1-October 31)(November 1-May 31)

Napa(April 1-October 31)(November 1-March 31)

OaklandOntario/Victorville/BarstowPalm Springs

(November 1-May 31)(June 1-October 31)

Palo Alto/San JoseRedding

SacramentoSan DiegoSan FranciscoSan Luis ObispoSan Mateo/Redwood CitySanta BarbaraSanta Cruz

(June 1-September 30)(October 1-May 31)

Santa RosaSouth Lake TahoeStocktonTahoe CityVisaliaWest SacramentoYosemite Nat’l Park





(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

COLORADOAspen

(January 15-March 31)(April 1-January 14)

Boulder(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)Denver

Durango(June 1-October 31)(November 1-May 31)

Fort Collins/Loveland(May 1-September 30)(October 1-April 30)

Glenwood SpringsGrand JunctionGunnison


Pitkin

Boulder

El Paso

Montezuma

Denver, Adams, Arapahoeand Jefferson

La Plata

Larimer

GarfieldMesaGunnison

17582

9381

7054

655292

9261

57525657

6250

217124

131119

10084

9582

126

12695

87829087

9280

4242

3838

3030

303034

3434

30303430

3030

Los Angeles, Kern, Orange andVentura Counties; Edwards AFB;Naval Weapons Center andOrdnance Test Station, ChinaLake.

MaderaMercedStanislausMonterey

Napa

Alameda, Contra Costa and Marin.San BernardinoRiverside

Santa ClaraShasta

SacramentoSan DiegoSan FranciscoSan Luis ObispoSan MateoSanta BarbaraSanta Cruz

SonomaEl Dorado (See also Stateline, NV).San JoaquinPlacerTulareYoloMariposa

97

565458

7971

83767764

7962

10555

7284

114718598

958159

12651576460

9984

42

303434

3838

42423438

38384234

383842383834

3838383834383830

4242

139

868892

117109

125118111102

11710014789

110122156109123132

13311997

1648595

10290

141126

Page 5



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

CONNECTICUTBridgeport/DanburyHartfordNew HavenNew London/Groton


Putnam/DanielsonSalisbury/LakevilleVernon

FairfieldHartford and MiddlesexNew HavenNew London

WindhamLitchfieldTolland

867575

8667537855

124105105

12010183

11285

383030

3434303430

DELAWAREDoverLewes

(June 1-September 14)(September 15-May 31)

Wilmington

KentSussex

New Castle

52

785183

86

11689

121

34

383838

DISTRICT OF COLUMBIAWashington, DC (also the cities of Alexandria, Falls Church, and Fairfax,and the counties of Arllington, Loudoun, and Fairfax in Virginia; and thecounties of Montgomery and Prince Georges in Maryland) (See alsoMaryland and Virginia)

124 16642

Keystone/Silverthorne(February 1-August 31)(September 1-January 31)

Montrose(June 1-September 30)(October 1-May 31)

Pagosa SpringsPueblo


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)

FLORIDAAltamonte 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 Beach(April 1-September 14)(September 15-March 31)

SeminoleManatee

BrevardVolusia

Broward

Lee

Saint Lucie

Oklaloosa

74

695075

7354

8665

9566

6050

7358

108

9980

109

10788

12099

129100

9080

10388

34

303034

3434

3434

3434

3030

3030

Summit

Montrose

ArchuletaPueblo

Routt

San Miguel

Las Animas

Eagle

167128

555053

6051

11474

145102

6750

181

89

4242

303030

3030

3434

3838

3030

42

42

209170

858083

9081

148108

183140

9780

223

131

Page 6



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

GEORGIAAlbanyAthensAtlanta

AugustaColumbusConyersMaconSavannah

DoughertyClarkeClayton, De Kalb, Fulton, Cobb and

Gwinnett.RichmondMuscogeeRockdaleBibbChatham

595896

5356545463

8992

134

8386848497

303438

3030303034

IDAHOBoiseCoeur d’Alene


Idaho FallsKetchum/Sun Valley

(November 1-March 31)(April 1-October 31)

AdaKootenai

BonnevilleBlaine

61

675552

8673

95

1018986

124111

34

343434

3838

GainesvilleGulf BreezeJacksonville

Key West(December 15-April 30)(May 1-December 14)

KissimmeeLakeland

(January 1-April 30)(May 1-December 31)

MiamiNaples

(December 15-April 30)(May 1-December 14)

OrlandoPanama City

(March 1-September 14)(September 15-February 29)

PensacolaPunta Gorda

(December 15-April 14)(April 15-December 14)

Saint Augustine(February 1-August 31)(September 1-January 31)

Sarasota(December 15-April 30)(May 1-December 14)

Stuart(January 1-April 30)(May 1-December 31)

TallahasseeTampa/St. Petersburg

(January 1-April 30)(May 1-December 31)

Vero Beach

(January 15-April 30)(May 1-January 14)

West Palm Beach(January 1-April 30)(May 1-December 31)

AlachuaSanta RosaDuval County; Naval Station

Mayport.Monroe

OsceolaPolk

DadeCollier

OrangeBay

EscambiaCharlotte

Saint Johns

Sarasota

Martin

LeonHillsborough and Pinellas.

Indian River

Palm Beach

596565

17212267

635579

946169

555062

7552

6050

9063

676168

8172

8673

8564

343430

424230

303042

383834

303034

3434

3434

3434

343434

3838

3030

3838

939995

21416497

9385

121

13299

103

858096

10986

9484

12497

10195

102

119110

116103

123102

Page 7



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

McCallSandpoint

(July 1-August 31)(September 1-June 30)

Stanley

ILLINOISBloomingtonChampaign/UrbanaChicagoDecaturJolietKankakeePeoriaRock IslandRockfordSpringfield

McLeanChampaignDu Page, Cook and Lake.MaconWillKankakeePeoriaRock IslandWinnebagoSangamon

5256

11951535258766353

8290

16181838292

10610183

30344230303034303830

INDIANAAndersonBloomington/Crane

Burlington Beach/ValparaisoCarmelElkhartEvansvilleFort WayneFrench LickGary/MerrillvilleGreenwoodIndianapolis

LafayetteMadisonMichigan CityMuncieNashville


South Bend

MadisonMonroe and Martin

PorterHamiltonElkhartVanderburghAllenOrangeLakeJohnsonMarion County; Fort Benjamin

Harrison.TippecanoeJeffersonLa PorteDelawareBrown

St. Joseph

5451

736352636257575571

57525253

1129061

3034

303830343030303038

34303030

303030

8485

103101829792878785

109

91828283

14212091

ValleyBonner

Custer

66

795051

34

303034

100

1098085

IOWABettendorf/DavenportCedar RapidsDes MoinesIowa City

ScottLinnPolkJohnson

61536054

91879084

30343030

KENTUCKYCovingtonFlorence

LexingtonLouisville

KentonBoone

FayetteJefferson

5861

5767

9291

91105

3430

3438

KANSASKansas City

ManhattanWichita

Johnson and Wyandotte (See alsoKansas City, MO.)RileySedgwick

78

5563

120

8597

42

3034

LOUISIANABaton RougeBossier CityGonzalesLafayetteLake CharlesNew Orleans

OpelousesShreveport

East Baton Rouge Parish.Bossier ParishAscension ParishLafayette ParishCalcasieu ParishParishes of Jefferson, Orleans,

Plaquemines and St. Bernard.Saint LandryCaddo Parish

636057516470

5858

343030303042

3034

9790878194

112

8892

Page 8



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

MAINEAugusta

Bangor(July 1-October 31)(November 1-June 30)

Bar Harbor(July 1-September 14)(September 15-June 30)

Bath(June 1-September 30)(October 1-May 31)

CalaisKennebunk/Sanford


Kittery

(June 1-October 31)

(November 1-May 31)Portland

(July 1-October 31)(November 1-June 30)

Rockport(June 15-October 31)(November 1-June 14)

Wiscasset(July 1-September 14)(September 15-June 30)

Kennebec

Penobscot

Hancock

Sagadahoc

WashingtonYork

Portsmouth Naval Shipyard (Seealso Portsmouth, NH.)

Cumberland

Knox

Lincoln

51

5750

12184

615357

8763

75

56

8665

9465

8457

81

8780

155118

918387

12197

109

90

124103

12899

11487

30

3030

3434

303030

3434

34

34

3838

3434

3030

SlidellSt. Francisville

St. Tammany ParishWest Feliciana

5185

3030

81115

MARYLAND(For the counties of Montgomery and Prince Georges, see District ofColumbia.)

Anne ArundelBaltimore and Harford.HowardFrederickQueen AnnesWashingtonSaint Marys

CalvertWorcester

TalbotWicomico

86968758555559

59

15277

133

5752

38384238343034

34

424238

3434

12413412996898593

93

194119171

9186

AnnapolisBaltimoreColumbiaFrederickGrasonvilleHagerstownLexington Park/St.Inigoes/

Leonardtown.LusbyOcean City


Saint MichaelsSalisbury


MASSACHUSETTSAndover

BostonCambridge/LowellHyannis

(July 1-September 30)(October 1-June 30)

Martha’s Vineyard/Nantucket(June 1-October 31)(November 1-May 31)

NorthamptonPittsfieldPlymouth

(June 15-October 31)(November 1-June 14)

Essex

SuffolkMiddlesexBarnstable

Dukes and Nantucket

HampshireBerkshirePlymouth

77

116116

11267

1791226656

8764

38

4234

3838

42423034

3030

115

158150

150105

2211649690

11794

Page 9



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

QuincySouth Deerfield/GreenfieldSpringfieldTaunton/New BedfordWorcester

MICHIGANAnn ArborBattle CreekCadillacCharlevoix


DetroitFlintFrankfort


Gaylord(June 1-September 30)(October 1-May 31)

Grand RapidsGraylingHolland


KalamazooLansing/East LansingLeland


Ludington(May 1-September 30)(October 1-April 30)

Mackinac Island(June 1-September 30)(October 1-May 31)

Manistee(June 1-September 30)(October 1-May 31)

MidlandMount PleasantMuskegonOntonagonPetoskyPontiac/TroyPort HuronSault Ste. MarieSouth Haven


St. Joseph/Benton Harbor/Niles

Traverse City

(May 1-September 30)(October 1-April 30)Warren

WashtenawCalhounWexfordCharlevoix

WayneGeneseeBenzie

Otsego

KentCrawfordOttawa

KalamazooInghamLeelanau

Mason

Mackinac

Manistee

MidlandIsabellaMuskegonOntonagonEmmetOaklandSt. ClairChippewaVan Buren

BerrienGrand Traverse

Macomb

675753

94508452

6450

5852

6052

59516157

11480

6850

12491

58506556515551815277

705556

985456

978783

12480

12282

9480

9286

9482

89819187

144110

9880

162129

88809586818585

11990

111

1008590

1328886

303030

30303830

3030

3434

3430

30303030

3030

3030

3838

30303030303034383834

303034

343430

NorfolkFranklinHampdenBristolWorcester

7869675861

3430303030

11299978891

Page 10



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

MINNESOTADuluth


HinckleyMinneapolis/St. Paul

Rochester

St. Louis

PineAnoka, Hennepin,

Dakota and Ramsey Counties;Fort Snelling Military Reservationand Navy Astronautics Group(Detachment BRAVO),Rosemount.

Olmstead

59515181

61

38383038

30

978981

119

91

MISSISSIPPIBiloxi/Gulfport/Pascagoula/BaySt. Louis

(May 1-September 14)(September 15-April 30)

GreenvilleJacksonPhiladelphia

RidgelandRobinsonvilleVicksburg

Harrison, Jackson, andHancock.

WashingtonHindsNeshoba

MadisonTunicaWarren

7263516060

556451

3434303430

343030

10697819490

899481

MONTANAGreat FallsKalispell/Polson

CascadeFlathead and Lake

5454

3030

8484

MISSOURIBranson

(May 1-October 31)(November 1-April 30)

Cape GirardeauHannibal


Jefferson CityKansas City

Lake OzarkOsage Beach

(May 15-October 31)(November 1-May 14)

SpringfieldSt. Louis

Taney

Cape GirardeauMarion

ColeClay, Jackson, and Platte (See also

Kansas City, KS.)MillerCamden

GreeneSt. Charles and St. Louis

786254

55505678

53

68575474

303030

30303042

34

34343442

1089284

858086

120

87

1029188

116

NEVADAElkoIncline Village*


Las VegasReno

Stateline

Winnemucca*Denotes independent cities

Elko

Clark County; Nellis AFB.All points in Washoe County other

than the city of Incline Village.Douglas (see also South Lake

Tahoe, CA).Humboldt

53

1491067456

126

55

30

38383834

38

30

83

18714411290

164

85

NEBRASKAKearneyLincolnOmaha

BuffaloLancasterDouglas

515363

303034

818397

Page 11



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

NEW JERSEYAtlantic City

(April 1-November 30)(December 1-March 31)

Belle MeadCamden/MoorestownEdisonFlemingtonFreehold/Eatontown

MillvilleNewark

Ocean City/Cape May(May 15-September 30)

(October 1-May 14)Parsippany/DoverPrinceton/TrentonSalemTom’s River


Atlantic

SomersetCamden and Burlington.MiddlesexHunterdonMonmouth County: Fort

Monmouth.CumberlandBergen, Essex, Hudson, Passaic

and Union.Cape May

Morris County; Picatinny Arsenal.MercerSalemOcean

114766977666383

5493

156

104978951

6962

38383438383434

3442

30

30383830

3434

15211410311510497

117

88135

186

13413512781

10396

NEW HAMPSHIREConcord


Conway(June 1-October 31)(November 1-May 31)

Durham(May 1-October 31)(November 1-April 30)

Hanover(June 1-October 31)(November 1-May 31)

Laconia(June 1-October 31)(November 1-May 31)

ManchesterPortsmouth/Newington


Merrimack

Carroll

Strafford

Grafton and Sullivan

Belknap

HillsboroughRockingham County; Pease AFB

(See also Kittery, ME.)

7061

7460

6658

7258

835868

7556

3030

3434

3030

3838

303030

3434

10091

10894

9688

11096

1138898

10990

NEW MEXICOAlbuquerqueCloudcroftFarmingtonGallupLas Cruces/White SandsLos AlamosRaton

(June 1-August 31)(September 1-May 31)

Santa Fe(May 1-October 31)(November 1-April 30)

Taos(December 1-March 31)(April 1-November 30)

BernalilloOteroSan JuanMcKinleyDona AnaLos AlamosColfax

Santa Fe

Taos

708757515375

5550

12191

8776

343034303034

3030

4242

3434

104117918183

109

8580

163133

121110

NEW YORKAlbanyAuburnBataviaBinghamton

AlbanyCayugaGeneseeBroome

81516062

38303434

119819496

Page 12





Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

CambridgeCantonCincinnati/EvendaleClevelandColumbusDayton/Fairborn

Elyria(May 1-September 30)(October 1-April 30)

Fairfield/HamiltonFindlayGenevaJacksonLancasterPerrysburgPort Clinton/Oakharbor


PortsmouthSandusky


SpringfieldTinney/Fremont


Toledo

GuernseyStarkHamilton and WarrenCuyahogaFranklinMontgomery and Greene;

Wright-Patterson AFB.Lorain

ButlerHancockAshtabulaJackson and PikeFairfieldWoodOttawa

SciotoErie

ClarkSandusky

Lucas

555566787067

6752595576535872

815652

1095553

605056

303034383430

3030303030303030

303030

303034

303034

8585

10011610497

97828985

1068388

102

1118682

1398587

908090

OREGONAshland/MedfordBeavertonBendClackamas/MilwaukieCoos BayCrater Lake/Klamath FallsEugene/FlorenceGold Beach

(May 15-October 31)(November 1-May 14)

Lincoln City/Newport(June 1-October 31)(November 1-May 31)

PortlandSalemSeaside


JacksonWashingtonDeschutesClackamasCoosKlamathLaneCurry

Lincoln

MultnomahMarionClatsop

78706378539967

6450

94728757

7265

38383030303834

3030

38383830

3030

11610893

10883

137101

9480

13211012587

10295

PENNSYLVANIAAllentownChester/RadnorEastonErieGettysburg


HarrisburgKing of Prussia/Ft. Washington

Lancaster

LehighDelawareNorthamptonErieAdams

DauphinMontgomery County, except Bala

Cynwyd (See also Philadelphia, PA.)

Lancaster

611035361

68627480

71

34423030

34343438

34

951458391

10296

108118

105

OKLAHOMAEufaulaNormanOklahoma CityTulsa/Bartlesville

McIntoshClevelandOklahomaOsage, Tulsa and Washington.

56536655

30303030

86839685

Page 14



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

RHODE ISLANDEast Greenwich

Newport/Block Island

(May 1-October 14)(October 15-April 30)

Providence

Kent County; Naval ConstructionBattalion Center, Davisville.

Newport and Washington

Providence

84

998187

34

424242

118

141123129

SOUTH CAROLINAAikenCharlestonColumbiaGreenvilleHilton Head

(March 1-September 30)(October 1-February 29)

Myrtle Beach(May 1-September 30)(October 1-April 30)

SpartanburgSumter

AikenCharleston and Berkeley.RichlandGreenvilleBeaufort

Horry County; Myrtle Beach AFB.

SpartanburgSumter

53625875

8361

96584953

30343038

3434

34342630

839688

113

11795

130927583

SOUTH DAKOTACuster


Hot Springs(May 1-September 30)(October 1-April 30)

Rapid City(June 1-August 31)(September 1-May 31)

Sioux FallsSpearfish


Custer

Fall River

Pennington

MinnehahaLawrence

7352

7550

855151

6551

3030

3030

303030

3030

10382

10580

1158181

9581

Lebanon County; Indian Town GapMilitary Reservation.

CumberlandMercerPhiladelphia County; city of Bala

Cynwyd in Montgomery County.AlleghenyBerksLackawannaBeaverCentreFayetteChesterBucks County; Naval Air

Development Center.York

Lebanon

MechanicsburgMercerPhiladelphia

PittsburghReadingScrantonShippingport/Beaver FallsState CollegeUniontownValley Forge/MalvernWarminster

York

54

6153

100

8364575167569060

56

30

303038

3830343034303834

34

84

9183

138

121949181

10186

12894

90

TEXASAbileneAmarilloAustin

TaylorPotterTravis

595474

303034

8984

108

TENNESSEEChattanoogaGatlinburgJohnson CityKnoxvilleMemphisMurfreesboroNashvilleTownsend

HamiltonSevierWashingtonKnox County; city of Oak Ridge.ShelbyRutherfordDavidsonBlount

6174536369558270

3034303430303830

9110883979985

120100

Page 15



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

BrownsvilleCollege Station/BryanCorpus Christi/IngelsideDallas/Fort WorthEagle PassEl PasoFort DavisGalveston


GranburyHouston

LajitasLaredoLubbockMcAllenMidland/OdessaPlanoSan AntonioTemple

TylerVictoriaWaco

UTAHBullfrog


Cedar City(June 1-September 30)(October 1-May 31)

MoabPark City

(December 1-March 31)(April 1-November 30)

Provo

Salt Lake City/Ogden

St. GeorgeVernal


Garfield

Iron

GrandSummit

Utah

Salt Lake, Weber, and DavisCounties; Dugway ProvingGround and Tooele Army Depot.

WashingtonUintah

11580

645088

1478463

75

52

5550

3434

303030

424234

38

34

3030

149114

9480

118

18912697

113

86

8580

CameronBrazosNueces and San Patricio.Dallas and TarrantMaverickEl PasoJeff DavisGalveston

HoodHarris County; L.B. Johnson Space

Center and Ellington AFB.BrewsterWebbLubbockHidalgoEctor and MidlandCollinBexarBell

SmithVictoriaMcLennan

54526484546864

77675278

5860606255849452

525357

30303042303430

42423038

3030343030343430

303030

848294

12684

10294

11910982

116

8890949285

11812882

828387

VERMONTBrattleboroBurlingtonManchesterMiddlebury


MontpelierRutland

(December 15-March 31)(April 1-December 31)

St. AlbansWhite River Junction


WindhamChittendenBenningtonAddison

WashingtonRutland

FranklinWindsor

5364

102

796255

585353

7258

303434

343430

303030

3030

8398

136

1139685

888383

10288

Page 16



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

VIRGINIA(For the cities of Alexandria, Fairfax, and Falls Church, and thecounties of Arlington, Fairfax, and Loudoun, see District of Columbia)

Montgomery

Harrisonburg

Prince WilliamChesterfield and Henrico Counties;

also Defense Supply Center.RoanokeVirginia Beach (also Norfolk,

Portsmouth and Chesapeake).

Accomack

Wiliamsburg (also Hampton, Newport

News, York County, Naval

Weapons Station, Yorktown).

Nelson

51565153625370

54

10877

9170

9165

103

30423030343038

34

3838

3030

343442

819881839683

108

88

146115

121100

12599

145

BlacksburgCharlottesville*HarrisonburgLexington*Lynchburg*Manassas/Manassas ParkRichmond

RoanokeVirginia Beach


Wallops Island(June 1-October 14)(October 15-May 31)

Williamsburg


Wintergreen*Denotes independent cities

WASHINGTONAnacortes/Mt . Vernon/Whidbey

Island.(May 1-October 14)(October 15-April 30)

BellinghamBremertonFriday Harbor


Kelso/LongviewLynnwood/EverettOcean Shores

(April 1-September 30)(October 1-March 31)

Port Angeles(May 15-September 30)(October 1-May 14)

Port Townsend(April 15-October 31)(November 1-April 14)

SeattleSpokaneTacomaTumwater/OlympiaVancouver

Skagit and Island

WhatcomKitsapSan Juan

CowlitzSnohomishGrays Harbor

Clallam

Jefferson

KingSpokanePierceThurstonClark

69595657

8471

5365

6955

7151

81649867606468

34343430

3838

3434

3434

3434

30303838303034

103939087

122109

8799

10389

10585

11194

1361059094

102

WEST VIRGINIABerkeley SpringsCharlestonHarpers FerryMartinsburgMorgantownParkersburgWheeling

MorganKanawhaJeffersonBerkeleyMonongaliaWoodOhio

82586662655253

30303030303034

112889692958287

Page 17



Per diem locality




(a)

M&IErate(b)

Maximumper diem

rate4

(c)

+ =

WISCONSINAppletonBrookfieldEagle River


Eau Claire

Green BayLa CrosseLake Geneva


MadisonMilwaukeeMishicotOshkoshRacine/KenoshaRhinelander/MinocquaSheboygan/PlymouthSturgeon Bay


Wautoma

Wisconsin Dells(June 1-September 14)(September 15-May 31)

OutagamieWaukeshaVilas

Eau Claire

BrownLa CrosseWalworth

DaneMilwaukeeManitowocWinnebagoRacine and KenoshaOneidaSheboyganDoor

Waushara

Columbia

6166

595055

6855

996962705255585251

655051

10754

3038

303034

3034

343434343034343030

303030

3838

91104

898089

9889

13310396

1048289928281

958081

14592

1Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of t he key city, including

independent entities located within those boundaries.”

WYOMINGCody


Jackson(June 1-October 14)(October 15-May 31)

Thermopolis(June 1-September 14)(September 15-May 31)

Park

Teton

Hot Springs

8852

10264

6350

3030

4242

3030

11882

144106

9280

2Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, t he corporate limits of t he 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.”

3Military installations or Government-related facilities (whether or not specifically named) that are located partially within the city or county boundary shall include

“all locations that are geographically part of the military installation or Government-related facilit y, even though part(s) of such activities may be located outside thedefined per diem locality.”

4 Federal agencies may submit a request to GSA for review of the costs covered by per diem in a particular city or area where the standard CONUS rate applieswhen travel to that location is repetitive or on a continuing basis and travelers’ experiences indicate that the prescribed rate is inadequate. Other per diem localitieslisted in this appendix will be reviewed on an annual basis by GSA to determine whether rates are adequate. Requests for per diem rate adjustments shall besubmitted by the agency headquarters office to the General Services Administration, Office of Governmentwide Policy, Attn: Travel and Transportation ManagementPolicy Division (MTT), Washington, D.C. 20405. Agencies should designate an individual responsible for reviewing, coordinating, and submitting to GSA any requestfrom bureaus or subagencies. Requests for rate adjustments shall include a city designation, a description of the surrounding location involved (county or otherdefined area), and a recommended rate supported by a statement explaining the circumstances that cause the existing rate to be inadequate. The request also mucontain an estimate of the annual number of trips to the location, the average duration of such trips, and the primary purpose of travel to the locations. Agenciesshould submit their requests to GSA no later than May 1 in order for a city to be included in the annual review.

Page 18



How To Get More Information

IRS

You can get help from the IRS in several ways.

Free publications and forms. To order free publica-tions and forms, call 1–800–TAX–FORM(1–800–829–3676). You can also write to the IRSForms Distribution Center nearest you. Check your in-come tax package for the address. Your local libraryor post office also may have the items you need.

For a list of free tax publications, order Publication910, Guide to Free Tax Services . It also contains an

index of tax topics and related publications and de-scribes other free tax information services availablefrom IRS, including tax education and assistance pro-grams.

If you have access to a personal computer andmodem, you also can get many forms and publicationselectronically. See Quick and Easy Access to Tax Help and Forms in your income tax package for details.

Tax questions. You can call the IRS with your tax

questions. Check your income tax package or tele-phone book for the local number, or you can call1–800–829–1040.

TTY/TDD equipment. If you have access to TTY/TDDequipment, you can call 1–800–829–4059 to ask taxquestions or to order forms and publications. See yourincome tax package for the hours of operation.

Page 19



Documents

US Internal Revenue Service: p1542--1997