Publication 1542 — Per Diem Rates (For Travel Within the Continental United States)

Department of the Treasury

# Internal Revenue Service

Publication 1542
(Rev. October 2011)
Cat. No. 12684I

# Contents

Introduction … 1
How To Use Per Diem Rate Tables … 2
The Two Substantiation Methods … 2
Transition Rules … 2
Per Diem Rate Tables … 4
Table 1. Localities Eligible for $233 ($65
M&IE) Per Diem Amount Under the
High-Low Substantiation Method
(Effective October 1, 2010 –
4
September 30, 2011) …
Table 2. Localities Eligible for $242 ($65
M&IE) Per Diem Amount Under the

# States)

High-Low Substantiation Method
6
(Effective October 1, 2011) …

Table 3. Maximum Federal Per Diem Rates
(Effective October 1, 2010 –
8
September 30, 2011) …

Table 4. Maximum Federal Per Diem Rates
(Effective October 1, 2011 –
24
September 30, 2012) …
How To Get Tax Help … 40

# What’s New

Future developments. The IRS has created a page on
IRS.gov for information about Publication 1542, at 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.

# Introduction

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 www.irs.gov/irb/
2011-42_IRB/ar12.html.
Per diem rates on the Internet. You will find links to per diem rates at www.gsa.gov/perdiem, including links to:

• CONUS per diem rates;

Get forms and other information faster and easier by:
Internet IRS.gov
Oct 25, 2011

• 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 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
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Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at taxforms@irs.gov. Please put “Publications Comment” on the subject line. You can also send us comments from www.irs.gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about.” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
Ordering forms and publications. Visit www.irs.gov/ formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

# Internal Revenue Service

1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
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.

# 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 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,

1. 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 www.gsa.gov/perdiem.
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,
CAUTION 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.

# Localities Eligible for $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method

Table 1.

# (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
County and/or Other Defined Location
State Key City
AZ Phoenix, Scottsdale
Sedona
CA Monterey
Napa
San Diego
San Francisco
Santa Barbara
Santa Monica
South Lake Tahoe
Yosemite National Park
CO Aspen
Denver, Aurora
Silverthorne, Breckenridge
Steamboat Springs
Telluride
Vail
Maricopa
City limits of Sedona
Monterey
Napa
San Diego
San Francisco
Santa Barbara
City limits of Santa Monica
El Dorado
Mariposa
Pitkin
Denver, Adams, Arapahoe, Jefferson Summit Routt San Miguel Eagle
$233 Rate
1/1 - 5/31
3/1 - 4/30
All year
4/1 - 9/30
10/1 - 11/30
All year
All year
All year
All year
All year
All year
1/1 - 3/31
6/1 - 8/31
12/1 - 12/31
All year
1/1 - 3/31
12/1 - 12/31
1/1 - 3/31
12/1 - 12/31
1/1 - 3/31
12/1 - 12/31
1/1 - 8/31
12/1 - 12/31
Washington, DC (also the cities of DC All year 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, DeFuniak Springs Key West Miami Naples IL Chicago Okaloosa, Walton Monroe Miami-Dade Collier Cook, Lake 6/1 - 7/31 All year 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 All year Orleans, St. Bernard, Jefferson, Plaquemines Parishes LA New Orleans MA Boston, Cambridge Falmouth Martha’s Vineyard Nantucket Suffolk, City of Cambridge City limits of Falmouth Dukes Nantucket 1/1 - 6/30 10/1 - 12/31 All year 7/1 - 8/31 7/1 - 8/31 6/1 - 9/30 Counties of Montgomery and Prince MD George’s All year
Per Diem Locality
State Key City
MD Baltimore
Cambridge, St. Michaels
Ocean City
ME Bar Harbor
NC Kill Devil
NH Conway
NY Floral Park, Garden City, Great Neck Glens Falls Lake Placid Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Riverhead, Ronkonkoma, Melville Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle PA Philadelphia RI Jamestown, Middletown, Newport UT Park City VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax Virginia Beach VT Stowe WA Seattle WY Jackson, Pinedale
Effective Date of
County and/or Other Defined Location $233 Rate Baltimore City 3/1 - 9/30 10/1 - 11/30 Dorchester, Talbot 6/1 - 8/31 Worcester 6/1 - 8/31 Hancock 7/1 - 8/31 Dare 6/1 - 8/31 Carroll 7/1 - 8/31 Nassau All year Warren 7/1 - 8/31 Essex 7/1 - 8/31 Bronx, Kings, New York, Queens, Richmond All year Suffolk 6/1 - 8/31 Saratoga, Schenectady 7/1 - 8/31 Westchester All year Philadelphia All year Newport 5/1 - 9/30 10/1 - 10/31 Summit 1/1 - 3/31 All year City of Virginia Beach 6/1 - 8/31 Lamoille 1/1 - 3/31 6/1 - 12/31 King All year Teton, Sublette 7/1 - 8/31 1 Transition rule. A payor who uses the high-low substantiation method high-cost localities published in the revenue procedure that supersedes in Table 1 for an employee during the first 9 months of calendar year 2011 Revenue Procedure 2010-39, as long as those rates and localities are used must continue to use the high-low substantiation method for the remainder consistently during this period for all employees reimbursed under this method. of calendar year 2011 for that employee. For travel on or after October 1, See Transition Rules under How To Use Per Diem Rate Tables for an 2011, and before January 1, 2012, the payor may continue to use the rates example. and high-cost localities published in Table 1 or the updated rates and 2 Revenue Procedure 2010-39 in Internal Revenue Bulletin 2010-42.

# (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
County and/or Other Defined Location
State Key City
AZ Sedona
CA Monterey
Napa
San Diego
San Francisco
Santa Barbara
Santa Monica
Yosemite National Park
CO Aspen
Denver, Aurora
Steamboat Springs
Telluride
Vail
City limits of Sedona
Monterey
Napa
San Diego
San Francisco
Santa Barbara
City limits of Santa Monica
Mariposa
Pitkin
Denver, Adams, Arapahoe, Jefferson Routt San Miguel Eagle
$242 Rate
3/1 - 4/30
All year
4/1 - 9/30
10/1 - 11/30
All year
All year
All year
All year
6/1 - 8/31
1/1 - 3/31
6/1 - 8/31
12/1 - 12/31
All year
1/1 - 3/31
12/1 - 12/31
1/1 - 3/31
12/1 - 12/31
1/1 - 8/31
12/1 - 12/31
Washington, DC (also the cities of DC All year 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, DeFuniak Springs Key West Miami Naples IL Chicago Okaloosa, Walton Monroe Miami-Dade Collier Cook, Lake 6/1 - 7/31 All year 1/1 - 3/31 12/1 - 12/31 1/1 - 4/30 4/1 - 9/30 10/1 - 11/30 Orleans, St. Bernard, Jefferson, Plaquemines Parishes LA New Orleans MA Boston, Cambridge Falmouth Martha’s Vineyard Nantucket Suffolk, City of Cambridge City limits of Falmouth Dukes Nantucket 1/1 - 6/30 10/1 - 12/31 All year 7/1 - 8/31 7/1 - 8/31 6/1 - 9/30
(Effective October 1, 2011) (Continued)
Per Diem Locality
State Key City
MD Counties of Montgomery and Prince George’s Baltimore Cambridge, St. Michaels Ocean City ME Bar Harbor NC Kill Devil NH Conway NY Floral Park, Garden City, Great Neck Glens Falls Lake Placid Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Saratoga Springs, Schenectady Tarrytown, White Plains, New Rochelle PA Philadelphia RI Jamestown, Middletown, Newport UT Park City VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax Virginia Beach WA Seattle WY Jackson, Pinedale
Effective Date of
County and/or Other Defined Location $242 Rate All year Baltimore City 3/1 - 9/30 10/1 - 11/30 Dorchester, Talbot 6/1 - 8/31 Worcester 6/1 - 8/31 Hancock 7/1 - 8/31 Dare 6/1 - 8/31 Carroll 7/1 - 8/31 Nassau All year Warren 7/1 - 8/31 Essex 7/1 - 8/31 Bronx, Kings, New York, Queens, Richmond All year Saratoga, Schenectady 7/1 - 8/31 Westchester All year Philadelphia All year Newport 5/1 - 9/30 10/1 - 10/31 Summit 1/1 - 3/31 All year City of Virginia Beach 6/1 - 8/31 King All year Teton, Sublette 7/1 - 8/31 1 Transition rule. A payor who uses the high-low substantiation method high-cost localities published in the revenue procedure that supersedes in Table 2 for an employee during the first 9 months of calendar year 2012 Revenue Procedure 2011-47 and Notice 2011-81, as long as those rates and must continue to use the high-low substantiation method for the remainder localities are used consistently during this period for all employees reimbursed of calendar year 2012 for that employee. For travel on or after October 1, under this method. See Transition Rules under How To Use Per Diem Rate 2012, and before January 1, 2013, the payor may continue to use the rates Tables for an example. and high-cost localities published in Table 2 or the updated rates and 2 Revenue Procedure 2011-47 and Notice 2011-81 in Internal Revenue Bulletin 2011-42.

# 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 Per Diem Locality Computing Maximum Rate Maximum Maximum Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
AL Birmingham Jefferson, Shelby
Gulf Shores Baldwin
Effective Dates
All year
1/1 - 5/31
6/1 - 7/31
8/1 - 12/31
Rate Rate Rate
$ 88 $56 $144
101 51 152
126 51 177
101 51 152
Madison, Limestone
Huntsville
Mobile Mobile
AR Hot Springs Garland
Little Rock Pulaski
All year
1/1 - 2/28
3/1 - 12/31
All year
All year
86 51 137
98 51 149
90 51 141
101 46 147
88 61 149
Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai
AZ
Kayenta Navajo
Phoenix, Scottsdale Maricopa
1/1 - 2/28
3/1 - 10/31
11/1 - 12/31
1/1 - 4/30
5/1 - 9/30
10/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
77 66 143
95 66 161
77 66 143
77 46 123
89 46 135
77 46 123
126 71 197
81 71 152
106 71 177
City limits of Sedona
Sedona
Sierra Vista Cochise
Tucson Pima
Yuma Yuma
CA Antioch, Brentwood, Contra Costa
Concord
Barstow, Ontario, San Bernardino
Victorville
Benicia, Dixon, Fairfield Solano
Death Valley Inyo
Eureka, Arcata, Humboldt
McKinleyville
Fresno Fresno
1/1 - 2/28
3/1 - 4/30
5/1 - 12/31
All year
1/1 - 1/31
2/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
Before 4/01/11
After 3/31/11
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
129 66 195
145 66 211
129 66 195
81 46 127
93 56 149
111 56 167
77 56 133
93 56 149
81 46 127
101 66 167
83 56 139
99 56 155
84 56 140
92 46 138
82 61 143
92 61 153
82 61 143
91 61 152
Los Angeles (except the city of Santa Monica),
Los Angeles All year 123 71 194
Orange, Ventura; Edwards AFB
Mammoth Lakes Mono All year 116 61 177
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
CA Mill Valley, San Rafael, Marin
Novato
Modesto Stanislaus
Monterey Monterey
Napa Napa
All year
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 3/31
4/1 - 11/30
Rate Rate Rate
$106 $56 $162
85 51 136
126 71 197
152 71 223
126 71 197
107 66 173
142 66 208
12/1 - 12/31
Oakhurst Madera
Oakland Alameda
Palm Springs Riverside
Point Arena, Gualala Mendocino
Redding Shasta
Sacramento Sacramento
San Diego San Diego
1/1 - 4/30
5/1 - 8/31
9/1 - 12/31
All year
1/1 - 4/30
5/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
107 66 173
78 56 134
92 56 148
78 56 134
94 61 155
120 71 191
90 71 161
104 71 175
88 66 154
87 61 148
101 61 162
131 71 202
Before 1/1/11:
San Francisco San Francisco
10/1 - 10/31 174 71 245
11/1 - 12/31 142 71 213
After 12/31/10:
San Luis Obispo San Luis Obispo
San Mateo, Foster City, San Mateo
Belmont
Santa Barbara Santa Barbara
Santa Cruz Santa Cruz
1/1 - 3/31
4/1 - 8/31
9/1 - 12/31
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
142 71 213
150 71 221
180 71 251
104 66 170
121 66 187
104 66 170
108 61 169
143 66 209
172 66 238
143 66 209
93 66 159
City limits of Santa Monica
Santa Monica
Santa Rosa Sonoma
South Lake Tahoe El Dorado
Stockton San Joaquin
Sunnyvale, Palo Alto, Santa Clara
San Jose
Tahoe City Placer
Truckee Nevada
All year
All year
All year
All year
All year
All year
1/1 - 2/28
3/1 - 11/30
180 71 251
109 61 170
125 71 196
80 56 136
116 56 172
87 61 148
113 71 184
96 71 167
12/1 - 12/31
Visalia, Lemoore Tulare, Kings
West Sacramento Yolo
Yosemite National Mariposa
Park
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
113 71 184
83 61 144
91 51 142
129 71 200
162 71 233
129 71 200
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
CO Aspen Pitkin
Effective Dates
1/1 - 3/31
4/1 - 5/31
6/1 - 8/31
9/1 - 11/30
12/1 - 12/31
Rate Rate Rate
$202 $71 $273
107 71 178
143 71 214
103 71 174
202 71 273
Boulder, Broomfield
Boulder, Broomfield
Colorado Springs El Paso
All year
All year
104 61 165
84 66 150
Montezuma
Cortez
Crested Butte, Gunnison Gunnison
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
1/1 - 3/31
4/1 - 5/31
6/1 - 8/31
9/1 - 12/31
87 51 138
105 51 156
87 51 138
82 51 133
77 51 128
95 51 146
82 51 133
Denver, Adams, Arapahoe, and Jefferson
Denver, Aurora
Douglas County Douglas
Durango La Plata
Fort Collins, Loveland Larimer
All year
All year
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
All year
141 66 207
101 61 162
93 61 154
128 61 189
93 61 154
84 56 140
Garfield, Mesa
Glenwood Springs,
Grand Junction
Montrose Montrose
Silverthorne, Summit
Breckenridge
Steamboat Springs Routt
All year
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
1/1 - 3/31
4/1 - 11/30
12/1 - 12/31
1/1 - 3/31
4/1 - 11/30
12/1 - 12/31
86 51 137
79 56 135
94 56 150
79 56 135
147 56 203
93 56 149
147 56 203
179 56 235
103 56 159
179 56 235
San Miguel
Telluride
Vail Eagle
CT Bridgeport, Danbury Fairfield
1/1 - 3/31
4/1 - 5/31
6/1 - 9/30
10/1 - 11/30
12/1 - 12/31
1/1 - 3/31
4/1 - 8/31
9/1 - 11/30
12/1 - 12/31
All year
141 71 212
93 71 164
124 71 195
94 71 165
141 71 212
261 71 332
130 71 201
105 71 176
261 71 332
114 71 185
Middlesex
Cromwell, Old Saybrook
Hartford Hartford
Lakeville, Salisbury Litchfield
All year
All year
All year
83 61 144
106 56 162
93 66 159
New Haven
New Haven All year 92 61 153
New London
New London, Groton All year 98 61 159
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2 Rate Rate Rate
Washington, DC (also the cities of Alexandria,
DC District of Columbia 1/1 - 2/28 $181 $71 $252
Fairfax, and Falls Church, and the counties of 3/1 - 6/30 211 71 282
Arlington and Fairfax, in Virginia; and the counties 7/1 - 8/31 157 71 228 of Montgomery and Prince George’s in Maryland) 9/1 - 10/31 211 71 282 (see also Maryland and Virginia) 11/1 - 12/31 DE Dover Kent 1/1 - 4/30 5/1 - 9/30 181 71 252 77 46 123 92 46 138 10/1 - 12/31 Lewes Sussex Wilmington New Castle FL Altamonte Springs Seminole Boca Raton, Delray Palm Beach Beach, Jupiter Bradenton Manatee Cocoa Beach Brevard Daytona Beach Volusia Fort Lauderdale Broward 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year All year 1/1 - 4/30 5/1 - 12/31 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 7/31 8/1 - 12/31 1/1 - 2/28 3/1 - 5/31 6/1 - 9/30 77 46 123 82 46 128 123 46 169 82 46 128 109 56 165 80 61 141 111 71 182 82 71 153 100 56 156 84 56 140 99 51 150 84 51 135 107 51 158 84 51 135 173 71 244 149 71 220 103 71 174 10/1 - 12/31 Fort Myers Lee 1/1 - 4/30 5/1 - 12/31 124 71 195 115 56 171 87 56 143 Okaloosa, Walton Fort Walton Beach, DeFuniak Springs 1/1 - 2/28 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 78 51 129 126 51 177 164 51 215 112 51 163 11/1 - 12/31 Gainesville Alachua Gulf Breeze Santa Rosa All year 1/1 - 2/28 3/1 - 5/31 6/1 - 8/31 9/1 - 12/31 78 51 129 89 51 140 92 51 143 114 51 165 140 51 191 92 51 143 Duval, Nassau; City of Jacksonville Jacksonville, Jacksonville Beach, Mayport Naval Station Key West Monroe All year 1/1 - 1/31 2/1 - 4/30 5/1 - 11/30 82 51 133 193 71 264 209 71 280 145 71 216 12/1 - 12/31 Kissimmee Osceola Lakeland Polk 1/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 193 71 264 84 46 130 77 46 123 84 46 130 81 46 127 Per Diem Locality Computing Maximum Rate Maximum Maximum Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2 Effective Dates Rate Rate Rate
Miami-Dade
FL Miami
Naples Collier
Orlando Orange
Panama City Bay
Pensacola, Pensacola Escambia
Beach
Punta Gorda Charlotte
Sarasota Sarasota
1/1 - 3/31
4/1 - 5/31
6/1 - 11/30
12/1 - 12/31
1/1 - 4/30
5/1 - 9/30
10/1 - 12/31
1/1 - 5/31
6/1 - 12/31
1/1 - 2/28
3/1 - 7/31
8/1 - 12/31
All year
1/1 - 1/31
2/1 - 4/30
5/1 - 12/31
1/1 - 4/30
5/1 - 12/31
$151 $66 $217
128 66 194
104 66 170
151 66 217
155 61 216
101 61 162
111 61 172
104 56 160
90 56 146
77 51 128
110 51 161
77 51 128
103 46 149
77 51 128
88 51 139
77 51 128
110 56 166
86 56 142
Highlands
Sebring
St. Augustine St. Johns
Stuart Martin
Tallahassee Leon
1/1 - 3/31
4/1 - 12/31
All year
1/1 - 4/30
5/1 - 12/31
All year
123 46 169
82 46 128
97 56 153
102 51 153
82 51 133
87 46 133
Pinellas, Hillsborough
Tampa, St. Petersburg 1/1 - 4/30
5/1 - 12/31
108 51 159
92 51 143
Indian River
Vero Beach
GA Athens Clarke
1/1 - 1/31
2/1 - 3/31
4/1 - 12/31
All year
83 51 134
99 51 150
83 51 134
93 46 139
Fulton, DeKalb, Cobb
Atlanta All year 132 56 188
Richmond
Augusta All year 84 51 135
Muscogee
Columbus
Jekyll Island, Brunswick Glynn
Savannah Chatham
IA Cedar Rapids Linn
Des Moines Polk
West Des Moines Dallas
All year
1/1 - 3/31
4/1 - 11/30
12/1 - 12/31
All year
All year
All year
All year
85 46 131
92 56 148
136 56 192
92 56 148
97 56 153
81 51 132
83 51 134
95 51 146
Boundary, Bonner, Shoshone
ID Bonner’s Ferry,
Sandpoint
Coeur d’Alene Kootenai
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
77 61 138
99 61 160
77 61 138
77 61 138
105 61 166
77 61 138
Teton, Bonneville, Fremont
Driggs, Idaho Falls All year 78 46 124
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2 Rate Rate Rate
Sun Valley, Ketchum
ID
IL Bolingbrook,
Blaine
Will
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
$ 79 $71 $150
95 71 166
79 71 150
82 51 133
Romeoville, Lemont
Chicago Cook, Lake 1/1 - 3/31
4/1 - 6/30
7/1 - 8/31
9/1 - 11/30
128 71 199
166 71 237
146 71 217
173 71 244
12/1 - 12/31 128 71 199
Oakbrook Terrace DuPage All year 92 61 153
O’Fallon, Fairview Bond, Calhoun, Clinton, Jersey, Macoupin, All year 105 56 161
Heights, Collinsville
Springfield
IN Bloomington
Fort Wayne
Madison, Monroe, St. Clair
Sangamon
Monroe
Allen
All year
All year
All year
82 56 138
91 56 147
81 56 137
Hammond, Munster,
Merrillville
Lake All year 85 46 131
Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison
Lafayette
South Bend
Tippecanoe
St. Joseph
All year
All year
All year
91 61 152
80 51 131
87 56 143
Valparaiso, Burlington
Beach
Porter All year 79 51 130
Kansas City, Overland Wyandotte, Johnson, Leavenworth
KS
Park
Wichita
KY Boone County
Kenton County
Lexington
Louisville
LA Baton Rouge
Sedgwick
Boone
Kenton
Fayette
Jefferson
East Baton Rouge Parish
All year
All year
All year
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
99 61 160
89 56 145
88 51 139
115 56 171
89 61 150
101 61 162
95 61 156
101 61 162
96 56 152
Covington, Slidell St. Tammany Parish All year 88 56 144
Lafayette Consolidated Government
Lafayette
Lake Charles Calcasieu Parish
All year
All year
87 56 143
79 61 140
Orleans, Jefferson, Plaquemines, and
New Orleans
St. Bernard Parishes
1/1 - 6/30
7/1 - 9/30
131 71 202
98 71 169
10/1 - 12/31
MA Andover Essex All year
131 71 202
83 56 139
Boston, Cambridge Suffolk; City of Cambridge 1/1 - 3/31
4/1 - 6/30
7/1 - 8/31
9/1 - 10/31
154 71 225
190 71 261
171 71 242
206 71 277
11/1 - 12/31 154 71 225
Burlington, Woburn Middlesex less the city of Cambridge All year 108 71 179
Table 3. (Effective October 1, 2010 – September 30, 2011) (Continued)
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate
MA Falmouth City limits of Falmouth 1/1 - 4/30 $ 95 $51 $146
5/1 - 6/30 107 51 158
7/1 - 8/31 161 51 212
9/1 - 12/31 95 51 146
Hyannis Barnstable less the city of Falmouth 1/1 - 6/30 85 56 141
7/1 - 8/31 123 56 179
9/1 - 12/31 85 56 141
Martha’s Vineyard Dukes 1/1 - 6/30 114 71 185
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, Taunton, Plymouth, Bristol All year 88 56 144
New 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 Montgomery 1/1 - 2/28 181 71 252 and Prince George’s 3/1 - 6/30 211 71 282
7/1 - 8/31 157 71 228
9/1 - 10/31 211 71 282
11/1 - 12/31 181 71 252
Aberdeen, Bel Air, Harford All year 84 56 140
Belcamp
Annapolis Anne Arundel 1/1 - 4/30 100 61 161
5/1 - 10/31 114 61 175
11/1 - 12/31 100 61 161
Baltimore City Baltimore City 1/1 - 2/28 121 71 192
3/1 - 11/30 144 71 215
12/1 - 12/31 121 71 192
Baltimore County Baltimore All year 99 61 160
Cambridge, St. Michaels Dorchester, Talbot 1/1 - 3/31 101 61 162
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, Indian Head Charles All year 84 51 135
Lexington Park, St. Mary’s, Calvert All year 102 61 163
Leonardtown, Lusby
Page 14 Publication 1542 (October 2011)
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
MD Ocean City Worcester 1/1 - 3/31
4/1 - 5/31
6/1 - 8/31
9/1 - 10/31
Rate Rate Rate
$ 77 $71 $148
88 71 159
192 71 263
105 71 176
11/1 - 12/31
ME Bar Harbor Hancock 1/1 - 6/30
7/1 - 8/31
9/1 - 10/31
77 71 148
86 61 147
140 61 201
112 61 173
11/1 - 12/31
Kennebunk, Kittery, York
Sanford
1/1 - 3/31
4/1 - 6/30
7/1 - 8/31
9/1 - 10/31
86 61 147
77 56 133
86 56 142
122 56 178
96 56 152
11/1 - 12/31 77 56 133
Cumberland, Sagadahoc
Portland 1/1 - 6/30
7/1 - 9/30
89 56 145
109 56 165
10/1 - 12/31
Rockport Knox 1/1 - 6/30
7/1 - 9/30
89 56 145
80 56 136
106 56 162
10/1 - 12/31
MI Ann Arbor Washtenaw
Detroit Wayne
East Lansing, Lansing Ingham, Eaton
Grand Rapids Kent
Holland Ottawa
All year
All year
All year
All year
All year
80 56 136
87 56 143
95 56 151
82 51 133
81 51 132
81 56 137
Kalamazoo, Calhoun
Kalamazoo, Battle
Creek
Midland Midland
Muskegon Muskegon
Petoskey Emmet
Pontiac, Auburn Hills Oakland
South Haven Van Buren
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
87 51 138
90 46 136
77 46 123
101 46 147
77 46 123
77 51 128
99 51 150
77 51 128
87 56 143
77 56 133
89 56 145
77 56 133
Grand Traverse, Leelanau
Traverse City, Leland
MN Duluth St. Louis
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 10/31
77 51 128
109 51 160
77 51 128
80 56 136
99 56 155
11/1 - 12/31
Eagan, Burnsville, Dakota
Mendota Heights
All year
80 56 136
82 56 138
Hennepin, Ramsey
Minneapolis, St. Paul
Rochester Olmsted
MO Columbia Boone
All year
All year
All Year
120 71 191
95 51 146
78 51 129
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2 Effective Dates Rate Rate Rate
Jackson, Clay, Cass, Platte
MO Kansas City All year $ 99 $61 $160
St. Louis, St. Charles, Crawford, Franklin, Jefferson,
St. Louis All year 105 66 171
Lincoln, Warren, Washington; St. Louis City
St. Robert Pulaski
MS Gulfport, Biloxi Harrison
Hattiesburg Forrest, Lamar
Oxford Lafayette County
Robinsonville Tunica
Southaven Desoto
Starkville Oktibbeha
MT Big Sky, West Gallatin
Yellowstone
Butte Silver Bow
Helena Lewis and Clark
All year
All year
All year
Before 4/01/11
After 3/31/11
All year
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
78 46 124
82 56 138
85 51 136
77 46 123
96 51 147
82 51 133
88 46 134
91 46 137
80 61 141
105 61 166
80 61 141
86 51 137
81 56 137
Missoula, Lake, Flathead
Missoula, Polson,
Kalispell
NC Asheville Buncombe
Atlantic Beach, Carteret
Morehead City
Chapel Hill Orange
Charlotte Mecklenburg
Durham Durham
Fayetteville Cumberland
Greensboro Guilford
Greenville Pitt
Kill Devil Dare
New Bern, Havelock Craven
Raleigh Wake
Wilmington New Hanover
Winston-Salem Forsyth
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 6/30
7/1 - 10/31
11/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
87 51 138
104 51 155
87 51 138
81 51 132
90 51 141
81 51 132
81 56 137
110 56 166
81 56 137
86 56 142
95 51 146
89 51 140
91 51 142
85 56 141
79 51 130
90 61 151
143 61 204
90 61 151
94 46 140
90 66 156
97 56 153
83 56 139
The standard CONUS rate of $123 ($77 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota.
ND
NE Omaha Douglas
NH Concord Merrimack
Conway Carroll
1/1 - 4/30
5/1 - 6/30
7/1 - 12/31
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
1/1 - 2/28
3/1 - 6/30
7/1 - 8/31
9/1 - 12/31
93 61 154
104 61 165
93 61 154
82 51 133
92 51 143
82 51 133
116 61 177
102 61 163
141 61 202
116 61 177
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
NH Durham
Laconia
Strafford
Belknap
All year
1/1 - 5/31
6/1 - 10/31
Rate Rate Rate
$ 94 $46 $140
85 51 136
101 51 152
11/1 - 12/31 85 51 136
Lebanon, Lincoln, West
Lebanon
Manchester
Portsmouth
Grafton, Sullivan
Hillsborough
Rockingham
All year
All year
1/1 - 6/30
7/1 - 9/30
101 56 157
86 56 142
102 61 163
126 61 187
10/1 - 12/31 102 61 163
Atlantic City, Cape
NJ Atlantic, Cape May 1/1 - 3/31 87 66 153
May, Ocean City
Belle Mead Somerset
4/1 - 12/31
All year
100 66 166
116 56 172
Cherry Hill, Moorestown Camden, Burlington All year 92 61 153
Eatontown, Freehold Monmouth All year 110 56 166
Edison, Piscataway
Flemington
Newark
Parsippany
Middlesex
Hunterdon
Bergen, Essex, Hudson, Passaic
Morris
All year
All year
All year
All year
109 51 160
107 61 168
116 61 177
125 56 181
Princeton, Trenton Mercer All year 126 61 187
Springfield, Cranford, Union All year 94 56 150
New Providence
Toms River
NM Albuquerque
Las Cruces
Los Alamos
Santa Fe
Ocean
Bernalillo
Dona Ana
Los Alamos
Santa Fe
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
1/1 - 6/30
7/1 - 10/31
78 51 129
99 51 150
78 51 129
81 56 137
79 56 135
86 51 137
82 71 153
100 71 171
11/1 - 12/31
Taos
NV Incline Village,
Reno, Sparks
Las Vegas
Taos
Washoe
Clark
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
82 71 153
87 66 153
98 51 149
123 51 174
98 51 149
93 71 164
Stateline, Carson City
NY Albany
Douglas, Carson City
Albany
All year
All year
93 61 154
104 61 165
Binghamton, Owego
Buffalo
Broome, Tioga
Erie
All year
All year
90 46 136
98 56 154
Floral Park, Garden Nassau All year 143 66 209
City, Great Neck
Glens Falls Warren 1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
92 66 158
133 66 199
92 66 158
Ithaca, Waterloo,
Romulus
Tompkins, Seneca All year 114 46 160
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
NY Kingston Ulster
Lake Placid Essex
Effective Dates
All year
1/1 - 2/28
3/1 - 6/30
7/1 - 8/31
9/1 - 11/30
12/1 - 12/31
Rate Rate Rate
$101 $66 $167
124 61 185
99 61 160
145 61 206
103 61 164
124 61 185
Bronx, Kings, New York, Queens, Richmond
Manhattan (includes the boroughs of
Manhattan, Brooklyn the Bronx, Queens, and
Staten Island)
Niagara Falls Niagara
Nyack, Palisades Rockland
Poughkeepsie Dutchess
Riverhead, Suffolk
Ronkonkoma, Melville
Rochester Monroe
Before 1/1/11:
10/1 - 12/31
After 12/31/10:
1/1 - 3/31
4/1 - 5/31
6/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
269 71 340
192 71 263
212 71 283
224 71 295
295 71 366
77 51 128
100 51 151
77 51 128
103 61 164
95 66 161
114 71 185
137 71 208
114 71 185
96 51 147
Saratoga, Schenectady
Saratoga Springs,
Schenectady
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
104 56 160
151 56 207
104 56 160
Onondaga, Oswego
Syracuse, Oswego
Tarrytown, White Plains, Westchester
New Rochelle
Troy Rensselaer
West Point Orange
OH Akron Summit
Canton Stark
All year
All year
All year
All year
All year
All year
93 56 149
142 71 213
94 51 145
109 51 160
85 51 136
88 51 139
Hamilton, Clermont
Cincinnati
Cleveland Cuyahoga
Columbus Franklin
All year
All year
All year
115 56 171
102 56 158
94 56 150
Greene, Darke, Montgomery
Dayton, Fairborn
Hamilton Butler, Warren
Mentor Lake
Rittman Wayne, Medina
Sandusky, Bellevue Erie, Huron
All year
All year
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
81 56 137
92 51 143
88 46 134
87 51 138
77 46 123
83 46 129
77 46 123
Mahoning, Trumbull
Youngstown
OK Oklahoma City Oklahoma
All year
All year
82 51 133
82 66 148
Tulsa, Creek, Osage, Rogers
Tulsa
OR Ashland, Crater Lake Jackson, Klamath
Beaverton Washington
All year
All year
All year
80 61 141
80 56 136
90 51 141
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
OR Bend Deschutes
Clackamas Clackamas
Eugene, Florence Lane
Lincoln City Lincoln
Portland Multnomah
Seaside Clatsop
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
Rate Rate Rate
$ 88 $61 $149
110 61 171
88 61 149
87 61 148
97 51 148
83 56 139
104 56 160
83 56 139
113 66 179
93 51 144
130 51 181
93 51 144
Lehigh, Northampton
PA Allentown, Easton,
Bethlehem
Bucks County Bucks
Chester, Radnor, Delaware
Essington
Erie Erie
Gettysburg Adams
All year
All year
All year
All year
1/1 - 3/31
4/1 - 10/31
84 51 135
95 71 166
96 51 147
82 46 128
79 51 130
98 51 149
11/1 - 12/31 79 51 130
Before 1/1/11:
Harrisburg, Hershey Dauphin
10/31 - 12/31 106 51 157
After 12/31/10:
Lancaster Lancaster
Malvern, Frazer, Berwyn Chester
Mechanicsburg Cumberland
Montgomery County Montgomery
Philadelphia Philadelphia
1/1 - 3/31
3/31 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
1/1 - 8/31
9/1 - 11/30
106 51 157
107 51 158
134 51 185
107 51 158
96 56 152
116 51 167
83 56 139
115 66 181
136 66 202
149 66 215
12/1 - 12/31
Pittsburgh Allegheny
Reading Berks
Scranton Lackawanna
State College Centre
All year
All year
All year
All year
136 66 202
115 71 186
89 56 145
80 56 136
86 56 142
Kent, Washington
RI East Greenwich,
Warwick, North
Kingstown
Jamestown, Middletown, Newport
Newport
All year
1/1 - 4/30
5/1 - 10/31
84 56 140
96 71 167
145 71 216
11/1 - 12/31 96 71 167
Providence, Bristol
Providence, Bristol
SC Aiken Aiken
All year
All year
122 71 193
81 46 127
Charleston, Berkeley, Dorchester
Charleston All year 132 56 188
Richland, Lexington
Columbia
Greenville Greenville
All year
All year
85 51 136
82 56 138
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
SC Hilton Head Beaufort
Myrtle Beach Horry
Effective Dates
1/1 - 3/31
4/1 - 8/31
9/1 - 10/31
11/1 - 12/31
1/1 - 3/31
4/1 - 5/31
6/1 - 8/31
9/1 - 10/31
11/1 - 12/31
Rate Rate Rate
$ 87 $61 $148
127 61 188
104 61 165
87 61 148
77 51 128
89 51 140
116 51 167
80 51 131
77 51 128
Fall River, Custer
SD Hot Springs
Rapid City Pennington
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
77 46 123
101 46 147
77 46 123
77 51 128
121 51 172
77 51 128
Meade, Butte, Lawrence
Sturgis, Spearfish
TN Brentwood, Franklin Williamson
Chattanooga Hamilton
Knoxville Knox
Memphis Shelby
Nashville Davidson
Oak Ridge Anderson
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
All year
All year
77 51 128
108 51 159
77 51 128
94 56 150
88 56 144
84 56 140
96 61 157
110 66 176
90 46 136
Tarrant; City limits of Grapevine
TX Arlington, Fort Worth,
Grapevine
Austin Travis
Beaumont Jefferson
College Station Brazos
Corpus Christi Nueces
All year
All year
All year
All year
All year
138 56 194
104 71 175
86 51 137
93 56 149
87 51 138
Dallas; City of Dallas
Dallas
El Paso El Paso
Galveston Galveston
Greenville Hunt
All year
All year
1/1 - 2/28
3/1 - 8/31
9/1 - 12/31
Before 4/01/2011
After 3/31/2011
107 71 178
88 51 139
84 56 140
101 56 157
84 56 140
78 51 129
86 51 137
Montgomery, Fort Bend, Harris; L.B. Johnson Space
Houston
Center
Laredo Webb
McAllen Hidalgo
Midland Midland
Plano Collin
Round Rock Williamson
San Antonio Bexar
South Padre Island Cameron
Waco McLennan
All year
All year
All year
All year
All year
All year
All year
1/1 - 5/31
6/1 - 7/31
8/1 - 12/31
All year
109 71 180
78 56 134
85 56 141
92 51 143
100 61 161
90 51 141
106 66 172
85 56 141
107 56 163
85 56 141
85 51 136
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
UT Moab Grand 1/1 - 2/28
3/1 - 10/31
Rate Rate Rate
$77 $56 $133
97 56 153
11/1 - 12/31
Park City Summit
Provo Utah
1/1 - 3/31
4/1 - 12/31
All year
77 56 133
153 71 224
89 71 160
80 51 131
Salt Lake, Tooele
Salt Lake City
VA Cities of Alexandria,
Fairfax, and Falls
Church; Counties of
Arlington and Fairfax
All year
1/1 - 2/28
3/1 - 6/30
7/1 - 8/31
9/1 - 10/31
95 61 156
181 71 252
211 71 282
157 71 228
211 71 282
11/1 - 12/31
Abingdon Washington
Blacksburg Montgomery
All year
All year
181 71 252
86 46 132
95 46 141
Before 4/01/2011
Bowling Green Caroline County 77 46 123
After 3/31/2011 89 56 145
Albemarle, Greene; City of Charlottesville
Charlottesville All year 113 56 169
City of Chesapeake, City of Suffolk
Chesapeake, Suffolk 1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
78 56 134
88 56 144
78 56 134
Chesterfield, Henrico
Chesterfield, Henrico
Counties
All year 87 51 138
Stafford, Spotsylvania; City of Fredericksburg
Fredericksburg All year 89 56 145
James City and York Counties; City of
James City, York,
Williamsburg Williamsburg
Loudoun County Loudoun
1/1 - 3/31
4/1 - 8/31
9/1 - 12/31
All year
77 51 128
91 51 142
77 51 128
111 61 172
Campbell; City of Lynchburg
Lynchburg All year 79 51 130
City of Manassas
Manassas All year 82 46 128
City of Norfolk, City of Portsmouth
Norfolk, Portsmouth
Prince William County Prince William
All year
All year
92 61 153
89 56 145
City of Richmond
Richmond City All year 114 66 180
City limits of Roanoke
Roanoke All year 99 51 150
City of Virginia Beach
Virginia Beach
Wallops Island Accomack
Warrenton Fauquier
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
89 56 145
144 56 200
89 56 145
84 56 140
125 56 181
84 56 140
93 46 139
Chittenden, Franklin
VT Burlington, St. Albans 1/1 - 5/31
6/1 - 10/31
92 66 158
111 66 177
11/1 - 12/31
Manchester Bennington
Middlebury Addison
Montpelier Washington
Stowe Lamoille
All year
All year
All year
1/1 - 3/31
4/1 - 5/31
6/1 - 12/31
92 66 158
87 71 158
115 61 176
100 61 161
133 71 204
101 71 172
133 71 204
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
VT White River Junction Windsor
Effective Dates
1/1 - 2/28
3/1 - 5/31
6/1 - 12/31
Rate Rate Rate
$ 101 $56 $157
89 56 145
101 56 157
San Juan, Skagit, Island
WA Anacortes, Coupeville,
Oak Harbor
Bremerton Kitsap
Everett, Lynnwood Snohomish
Ocean Shores Grays Harbor
Olympia, Tumwater Thurston
All year
All year
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
90 61 151
78 66 144
94 61 155
88 51 139
107 51 158
88 51 139
86 61 147
Clallam, Jefferson
Port Angeles, Port
Townsend
Richland Benton
Seattle King
Spokane Spokane
Tacoma Pierce
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
94 61 155
123 61 184
94 61 155
88 46 134
139 71 210
86 61 147
109 61 170
Clark, Cowlitz, Skamania
Vancouver
WI Appleton Outagamie
All year
All year
113 56 169
81 46 127
Waukesha, Racine
Brookfield, Racine
Lake Geneva Walworth
Madison Dane
Milwaukee Milwaukee
Sturgeon Bay Door
Wisconsin Dells Columbia
WV Charleston Kanawha
Morgantown Monongalia
All year
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
All year
All year
1/1 - 6/30
7/1 - 9/30
10/1 - 12/31
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
All year
87 56 143
90 51 141
122 51 173
90 51 141
88 56 144
95 61 156
77 56 133
86 56 142
77 56 133
77 61 138
85 61 146
77 61 138
95 51 146
83 46 129
Jefferson, Berkeley
Shepherdstown
Wheeling Ohio
WY Cody Park
All year
All year
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
82 51 133
94 46 140
84 51 135
117 51 168
84 51 135
Uinta, Sweetwater
Evanston, Rock Springs All year 80 51 131
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
WY Gillette Campbell
Jackson, Pinedale Teton, Sublette
Sheridan Sheridan
1Transition 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.
2Unless 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.” 3Per 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).” Effective Dates Rate Rate Rate 1/1 - 5/31 $ 91 $51 $142 6/1 - 8/31 109 51 160 9/1 - 12/31 91 51 142 1/1 - 6/30 109 56 165 7/1 - 8/31 158 56 214 9/1 - 12/31 109 56 165 1/1 - 5/31 77 56 133 6/1 - 8/31 89 56 145 9/1 - 12/31 77 56 133 4When 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.

# 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 Per Diem Locality Computing Maximum Rate Maximum Maximum Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
AL Birmingham Jefferson, Shelby
Gulf Shores Baldwin
Effective Dates
All year
1/1 - 5/31
6/1 - 7/31
8/1 - 12/31
Rate Rate Rate
$ 86 $56 $142
100 51 151
117 51 168
100 51 151
Madison, Limestone
Huntsville
Mobile Mobile
All year
All year
87 51 138
94 51 145
Montgomery/Autauga
Montgomery/Prattville
AR Hot Springs Garland
Little Rock Pulaski
All year
All year
All year
80 51 131
101 46 147
86 61 147
Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai
AZ
Kayenta Navajo
Phoenix, Scottsdale Maricopa
1/1 - 2/29
3/1 - 10/31
11/1 - 12/31
1/1 - 4/30
5/1 - 9/30
10/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
77 66 143
97 66 163
77 66 143
79 46 125
90 46 136
79 46 125
128 71 199
80 71 151
105 71 176
City limits of Sedona
Sedona
Sierra Vista Cochise
Tucson Pima
Yuma Yuma
CA Antioch, Brentwood, Contra Costa
Concord
Barstow, Ontario, San Bernardino
Victorville
Benicia, Dixon, Fairfield Solano
Death Valley Inyo
Eureka, Arcata, Humboldt
McKinleyville
Fresno Fresno
1/1 - 2/29
3/1 - 4/30
5/1 - 12/31
All year
1/1 - 1/31
2/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
127 66 193
145 66 211
127 66 193
83 46 129
90 56 146
103 56 159
77 56 133
90 56 146
78 46 124
101 66 167
96 56 152
80 56 136
91 46 137
83 61 144
96 61 157
83 61 144
86 61 147
Los Angeles (except the city of Santa Monica),
Los Angeles All year 125 71 196
Orange, Ventura; Edwards AFB
Mammoth Lakes Mono All year 114 61 175
(Effective October 1, 2011 – September 30, 2012 (Continued)
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
CA Mill Valley, San Rafael, Marin
Novato
Modesto Stanislaus
Monterey Monterey
Napa Napa
All year
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 3/31
4/1 - 11/30
Rate Rate Rate
$113 $56 $169
81 51 132
134 71 205
149 71 220
134 71 205
117 66 183
147 66 213
12/1 - 12/31
Oakhurst Madera
Oakland Alameda
Palm Springs Riverside
Point Arena, Gualala Mendocino
Redding Shasta
Sacramento Sacramento
San Diego San Diego
San Francisco San Francisco
1/1 - 4/30
5/1 - 8/31
9/1 - 12/31
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
1/1 - 8/31
9/1 - 10/31
117 66 183
79 56 135
90 56 146
79 56 135
99 61 160
115 71 186
82 71 153
99 71 170
90 66 156
87 61 148
99 61 160
133 71 204
155 71 226
184 71 255
11/1 - 12/31
San Luis Obispo San Luis Obispo
San Mateo, Foster City, San Mateo
Belmont
Santa Barbara Santa Barbara
Santa Cruz Santa Cruz
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
155 71 226
103 66 169
121 66 187
103 66 169
111 61 172
139 66 205
180 66 246
139 66 205
97 66 163
131 66 197
97 66 163
City limits of Santa Monica
Santa Monica
Santa Rosa Sonoma
South Lake Tahoe El Dorado
Sunnyvale, Palo Alto, Santa Clara
San Jose
Tahoe City Placer
Truckee Nevada
All year
All year
All year
All year
All year
1/1 - 2/29
3/1 - 11/30
169 71 240
110 61 171
118 71 189
121 56 177
82 61 143
120 71 191
96 71 167
12/1 - 12/31
Visalia, Lemoore Tulare, Kings
West Sacramento Yolo
Yosemite National Mariposa
Park
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
120 71 191
81 61 142
100 51 151
127 71 198
166 71 237
127 71 198
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
CO Aspen Pitkin
Effective Dates
1/1 - 3/31
4/1 - 5/31
6/1 - 8/31
9/1 - 11/30
12/1 - 12/31
Rate Rate Rate
$207 $71 $278
111 71 182
150 71 221
104 71 175
207 71 278
Boulder, Broomfield
Boulder, Broomfield
Colorado Springs El Paso
All year
All year
109 61 170
83 66 149
Montezuma
Cortez
Crested Butte, Gunnison Gunnison
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
90 51 141
112 51 163
90 51 141
78 51 129
96 51 147
78 51 129
Denver, Adams, Arapahoe, and Jefferson
Denver, Aurora
Douglas County Douglas
Durango La Plata
Fort Collins, Loveland Larimer
All year
All year
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
All year
149 66 215
99 61 160
95 61 156
133 61 194
95 61 156
84 56 140
Garfield, Mesa
Glenwood Springs,
Grand Junction
Montrose Montrose
Silverthorne, Summit
Breckenridge
Steamboat Springs Routt
All year
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
1/1 - 3/31
4/1 - 11/30
12/1 - 12/31
1/1 - 3/31
4/1 - 11/30
12/1 - 12/31
84 51 135
80 56 136
95 56 151
80 56 136
144 56 200
92 56 148
144 56 200
181 56 237
99 56 155
181 56 237
San Miguel
Telluride
Vail Eagle
CT Bridgeport, Danbury Fairfield
1/1 - 3/31
4/1 - 5/31
6/1 - 9/30
10/1 - 11/30
12/1 - 12/31
1/1 - 3/31
4/1 - 8/31
9/1 - 11/30
12/1 - 12/31
All year
160 71 231
90 71 161
126 71 197
92 71 163
160 71 231
296 71 367
148 71 219
116 71 187
296 71 367
113 71 184
Middlesex
Cromwell, Old Saybrook
Hartford Hartford
Lakeville, Salisbury Litchfield
All year
All year
All year
81 61 142
104 56 160
95 66 161
New Haven
New Haven All year 87 61 148
New London
New London, Groton All year 97 61 158
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2 Rate Rate Rate
Washington, DC (also the cities of Alexandria,
DC District of Columbia 1/1 - 2/29 $183 $71 $254
Fairfax, and Falls Church, and the counties of 3/1 - 6/30 224 71 295
Arlington and Fairfax, in Virginia; and the counties 7/1 - 8/31 169 71 240 of Montgomery and Prince George’s in Maryland) 9/1 - 10/31 226 71 297 (see also Maryland and Virginia) 11/1 - 12/31 DE Dover Kent 1/1 - 4/30 5/1 - 9/30 183 71 254 77 46 123 90 46 136 10/1 - 12/31 Lewes Sussex Wilmington New Castle FL Altamonte Springs Seminole Boca Raton, Delray Palm Beach Beach, Jupiter Bradenton Manatee Cocoa Beach Brevard Daytona Beach Volusia Fort Lauderdale Broward 1/1 - 6/30 7/1 - 8/31 9/1 - 12/31 All year 1/1 - 3/31 4/1 - 12/31 1/1 - 4/30 5/1 - 12/31 1/1 - 4/30 5/1 - 12/31 All year 1/1 - 1/31 2/1 - 7/31 8/1 - 12/31 1/1 - 3/31 4/1 - 5/31 6/1 - 9/30 77 46 123 83 46 129 122 46 168 83 46 129 114 56 170 82 61 143 77 61 138 118 71 189 84 71 155 97 56 153 80 56 136 99 51 150 82 51 133 101 51 152 82 51 133 164 71 235 137 71 208 101 71 172 10/1 - 12/31 Fort Myers Lee 1/1 - 4/30 5/1 - 12/31 124 71 195 115 56 171 85 56 141 Okaloosa, Walton Fort Walton Beach, DeFuniak Springs 1/1 - 2/29 3/1 - 5/31 6/1 - 7/31 8/1 - 10/31 77 51 128 121 51 172 154 51 205 109 51 160 11/1 - 12/31 Gainesville Alachua Gulf Breeze Santa Rosa Jacksonville, Duval, Nassau Jacksonville Beach, Mayport Naval Station Key West Monroe All year 1/1 - 2/29 3/1 - 5/31 6/1 - 8/31 9/1 - 12/31 All year 1/1 - 1/31 2/1 - 4/30 5/1 - 11/30 77 51 128 90 51 141 97 51 148 117 51 168 128 51 179 97 51 148 80 51 131 190 71 261 221 71 292 150 71 221 12/1 - 12/31 Kissimmee Osceola Lakeland Polk 1/1 - 5/31 6/1 - 12/31 All year 190 71 261 79 46 125 77 46 123 82 46 128 Per Diem Locality Computing Maximum Rate Maximum Maximum Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2 Effective Dates Rate Rate Rate
Miami-Dade
FL Miami
Naples Collier
Ocala Marion
Orlando Orange
Panama City Bay
Pensacola, Pensacola Escambia
Beach
Punta Gorda Charlotte
Sarasota Sarasota
1/1 - 3/31
4/1 - 5/31
6/1 - 11/30
12/1 - 12/31
1/1 - 4/30
5/1 - 9/30
10/1 - 12/31
All year
1/1 - 5/31
6/1 - 12/31
1/1 - 2/29
3/1 - 7/31
8/1 - 12/31
All year
1/1 - 1/31
2/1 - 4/30
5/1 - 12/31
1/1 - 4/30
5/1 - 12/31
$152 $66 $218
125 66 191
105 66 171
152 66 218
156 61 217
96 61 157
109 61 170
79 46 125
111 56 167
97 56 153
79 51 130
103 51 154
79 51 130
102 46 148
77 51 128
85 51 136
77 51 128
112 56 168
87 56 143
Highlands
Sebring
St. Augustine St. Johns
Stuart Martin
Tallahassee Leon
1/1 - 3/31
4/1 - 12/31
All year
1/1 - 4/30
5/1 - 12/31
All year
120 46 166
80 46 126
95 56 151
100 51 151
81 51 132
85 46 131
Pinellas, Hillsborough
Tampa, St. Petersburg 1/1 - 4/30
5/1 - 12/31
112 51 163
93 51 144
Indian River
Vero Beach
GA Athens Clarke
1/1 - 1/31
2/1 - 4/30
5/1 - 12/31
All year
99 51 150
132 51 183
99 51 150
91 46 137
Fulton, DeKalb, Cobb
Atlanta All year 133 56 189
Richmond
Augusta All year 83 51 134
Muscogee
Columbus
Jekyll Island, Brunswick Glynn
Savannah Chatham
IA Cedar Rapids Linn
Des Moines Polk
Dallas County Dallas
All year
1/1 - 3/31
4/1 - 11/30
12/1 - 12/31
All year
All year
All year
All year
82 46 128
91 56 147
112 56 168
91 56 147
95 56 151
80 51 131
84 51 135
98 51 149
Boundary, Bonner, Shoshone
ID Bonner’s Ferry,
Sandpoint
Coeur d’Alene Kootenai
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
78 61 139
100 61 161
78 61 139
81 61 142
114 61 175
81 61 142
Teton, Bonneville, Fremont
Driggs, Idaho Falls All year 81 46 127
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2 Rate Rate Rate
Sun Valley, Ketchum
ID
IL Bolingbrook,
Blaine
Will
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
$ 84 $71 $155
102 71 173
84 71 155
85 51 136
Romeoville, Lemont
Chicago Cook, Lake 1/1 - 3/31
4/1 - 6/30
7/1 - 8/31
9/1 - 11/30
130 71 201
171 71 242
155 71 226
190 71 261
12/1 - 12/31 130 71 201
Oakbrook Terrace DuPage All year 92 61 153
O’Fallon, Fairview Bond, Calhoun, Clinton, Jersey, Macoupin, All year 104 56 160
Heights, Collinsville
Springfield
IN Bloomington
Fort Wayne
Madison, Monroe, St. Clair
Sangamon
Monroe
Allen
All year
All year
All year
81 56 137
97 56 153
84 56 140
Hammond, Munster,
Merrillville
Lake All year 84 46 130
Indianapolis, Carmel
Lafayette, West
Lafayette
Michigan City
South Bend
Marion, Hamilton
Tippecanoe
LaPorte
St. Joseph
All year
All year
All year
All year
91 61 152
82 51 133
78 56 134
86 56 142
Valparaiso, Burlington
Beach
Porter All year 78 51 129
Kansas City, Overland Wyandotte, Johnson, Leavenworth
KS
Park
Wichita
KY Boone County
Kenton County
Lexington
Louisville
Sedgwick
Boone
Kenton
Fayette
Jefferson
All year
All year
All year
All year
All year
1/1 - 1/31
2/1 - 5/31
6/1 - 12/31
99 61 160
86 56 142
87 51 138
118 56 174
100 61 161
97 61 158
109 61 170
97 61 158
Alexandria, Leesville, Allen, Jefferson Davis, Natchitoches, Rapides,
LA
Natchitoches
Baton Rouge
Vernon Parishes
East Baton Rouge Parish
All year
All year
80 61 141
93 56 149
Covington, Slidell St. Tammany Parish All year 89 56 145
Lafayette Consolidated Government
Lafayette All year 85 56 141
Orleans, Jefferson, Plaquemines, and
New Orleans
St. Bernard Parishes
1/1 - 6/30
7/1 - 9/30
135 71 206
101 71 172
10/1 - 12/31
MA Andover Essex All year
135 71 206
87 56 143
Boston, Cambridge Suffolk; City of Cambridge 1/1 - 3/31
4/1 - 6/30
7/1 - 8/31
9/1 - 10/31
158 71 229
201 71 272
183 71 254
221 71 292
11/1 - 12/31 158 71 229
Burlington, Woburn Middlesex less the city of Cambridge All year 111 71 182
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2 Effective Dates Rate Rate Rate
City limits of Falmouth
MA Falmouth 1/1 - 4/30
5/1 - 6/30
7/1 - 8/31
9/1 - 12/31
$ 98 $51 $149
115 51 166
167 51 218
98 51 149
Barnstable less the city of Falmouth
Hyannis
Martha’s Vineyard Dukes
Nantucket Nantucket
Northampton Hampshire
Pittsfield Berkshire
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
87 56 143
128 56 184
87 56 143
111 71 182
207 71 278
111 71 182
133 61 194
249 61 310
133 61 194
94 56 150
111 61 172
135 61 196
111 61 172
Plymouth, Taunton, New Plymouth, Bristol
Bedford
Quincy Norfolk
Springfield Hampden
Worcester Worcester
MD Counties of Montgomery and Prince George’s
Aberdeen, Bel Air, Harford
Belcamp
Annapolis Anne Arundel
Baltimore City Baltimore City
Baltimore County Baltimore
All year
All year
All year
All year
1/1 - 2/29
3/1 - 6/30
7/1 - 8/31
9/1 - 10/31
11/1 - 12/31
All year
1/1 - 4/30
5/1 - 10/31
11/1 - 12/31
1/1 - 2/29
3/1 - 11/30
12/1 - 12/31
All year
90 56 146
115 51 166
94 51 145
93 61 154
183 71 254
224 71 295
169 71 240
226 71 297
183 71 254
83 56 139
101 61 162
116 61 177
101 61 162
121 71 192
145 71 216
121 71 192
97 61 158
Dorchester, Talbot
Cambridge, St. Michaels
Centreville Queen Anne
Columbia Howard
Frederick Frederick
Hagerstown Washington
La Plata, Indian Head, Charles
Waldorf
1/1 - 3/31
4/1 - 5/31
6/1 - 8/31
9/1 - 10/31
11/1 - 12/31
All year
All year
All year
All year
All year
105 61 166
120 61 181
164 61 225
133 61 194
105 61 166
106 51 157
105 61 166
95 56 151
79 56 135
83 51 134
St. Mary’s, Calvert
Lexington Park,
Leonardtown, Lusby
Ocean City Worcester
All year
1/1 - 3/31
4/1 - 5/31
102 61 163
77 71 148
88 71 159
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
MD Ocean City Worcester 6/1 - 8/31
9/1 - 10/31
Rate Rate Rate
$ 195 $71 $266
105 71 176
11/1 - 12/31
ME Bar Harbor Hancock 1/1 - 6/30
7/1 - 8/31
9/1 - 10/31
77 71 148
97 61 158
154 61 215
123 61 184
11/1 - 12/31
Kennebunk, Kittery, York
Sanford
1/1 - 3/31
4/1 - 6/30
7/1 - 8/31
9/1 - 10/31
97 61 158
77 56 133
89 56 145
124 56 180
97 56 153
11/1 - 12/31 77 56 133
Cumberland, Sagadahoc
Portland 1/1 - 6/30
7/1 - 9/30
92 56 148
117 56 173
10/1 - 12/31
Rockport Knox 1/1 - 6/30
7/1 - 9/30
92 56 148
81 56 137
105 56 161
10/1 - 12/31
MI Ann Arbor Washtenaw
Benton Harbor, St. Berrien
Joseph, Stevensville
Detroit Wayne
East Lansing, Lansing Ingham, Eaton
Grand Rapids Kent
Holland Ottawa
All year
All year
All year
All year
All year
All year
81 56 137
90 56 146
80 51 131
91 56 147
81 51 132
82 51 133
82 56 138
Kalamazoo, Calhoun
Kalamazoo, Battle
Creek
Mackinac Island Mackinac
Midland Midland
Mount Pleasant Isabella
Muskegon Muskegon
Petoskey Emmet
Pontiac, Auburn Hills Oakland
South Haven Van Buren
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
88 51 139
77 66 143
80 66 146
77 66 143
88 46 134
78 51 129
77 46 123
93 46 139
77 46 123
79 51 130
105 51 156
79 51 130
86 56 142
77 56 133
92 56 148
77 56 133
Grand Traverse, Leelanau
Traverse City, Leland
MN Duluth St. Louis
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 10/31
77 51 128
120 51 171
77 51 128
82 56 138
99 56 155
11/1 - 12/31
Eagan, Burnsville, Dakota
Mendota Heights
All year
82 56 138
83 56 139
Hennepin, Ramsey
Minneapolis, St. Paul
Rochester Olmsted
All year
All year
121 71 192
101 51 152
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
MO Columbia Boone
Jefferson City Cole
Effective Dates
All year
All year
Rate Rate Rate
$ 80 $51 $131
79 51 130
Jackson, Clay, Cass, Platte
Kansas City All year 99 61 160
St. Louis, St. Charles, Crawford, Franklin, Jefferson,
St. Louis All year 104 66 170
Lincoln, Warren, Washington; St. Louis City
St. Robert Pulaski
MS Gulfport, Biloxi Harrison
Hattiesburg Forrest, Lamar
Oxford Lafayette
Southaven Desoto
Starkville Oktibbeha
MT Big Sky, West Gallatin
Yellowstone
Butte Silver Bow
Helena Lewis and Clark
All year
All year
All year
All year
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
80 46 126
82 56 138
84 51 135
96 51 147
87 46 133
95 46 141
82 61 143
110 61 171
82 61 143
89 51 140
83 56 139
Missoula, Lake, Flathead
Missoula, Polson,
Kalispell
NC Asheville Buncombe
Atlantic Beach, Carteret
Morehead City
Chapel Hill Orange
Charlotte Mecklenburg
Durham Durham
Fayetteville Cumberland
Greensboro Guilford
Greenville Pitt
Kill Devil Dare
New Bern, Havelock Craven
Raleigh Wake
Wilmington New Hanover
Winston-Salem Forsyth
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 6/30
7/1 - 10/31
11/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
87 51 138
110 51 161
87 51 138
86 51 137
95 51 146
86 51 137
85 56 141
116 56 172
85 56 141
83 56 139
97 51 148
91 51 142
94 51 145
86 56 142
79 51 130
89 61 150
144 61 205
89 61 150
93 46 139
91 66 157
91 56 147
82 56 138
The standard CONUS rate of $123 ($77 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota.
ND
NE Omaha Douglas
NH Concord Merrimack
Conway Carroll
1/1 - 3/31
4/1 - 6/30
7/1 - 12/31
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
1/1 - 2/29
3/1 - 6/30
7/1 - 8/31
9/1 - 12/31
91 61 152
102 61 163
91 61 152
81 51 132
89 51 140
81 51 132
120 61 181
103 61 164
145 61 206
120 61 181
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
NH Durham
Laconia
Strafford
Belknap
All year
1/1 - 5/31
6/1 - 10/31
Rate Rate Rate
$ 97 $46 $143
86 51 137
104 51 155
11/1 - 12/31 86 51 137
Lebanon, Lincoln, West
Lebanon
Manchester
Portsmouth
Grafton, Sullivan
Hillsborough
Rockingham
All year
All year
1/1 - 6/30
7/1 - 9/30
103 56 159
87 56 143
100 61 161
130 61 191
10/1 - 12/31 100 61 161
Atlantic City, Cape May,
NJ
Ocean City
Belle Mead
Atlantic, Cape May
Somerset
All year
All year
96 66 162
119 56 175
Cherry Hill, Moorestown Camden, Burlington All year 90 61 151
Eatontown, Freehold Monmouth All year 108 56 164
Edison, Piscataway
Flemington
Newark
Parsippany
Middlesex
Hunterdon
Bergen, Essex, Hudson, Passaic
Morris
All year
All year
All year
All year
108 51 159
107 61 168
120 61 181
121 56 177
Princeton, Trenton Mercer All year 119 61 180
Springfield, Cranford, Union All year 95 56 151
New Providence
Toms River
NM Albuquerque
Las Cruces
Los Alamos
Santa Fe
Ocean
Bernalillo
Dona Ana
Los Alamos
Santa Fe
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
1/1 - 5/31
6/1 - 10/31
77 51 128
105 51 156
77 51 128
81 56 137
84 56 140
87 51 138
83 71 154
105 71 176
11/1 - 12/31
Taos
NV Incline Village,
Reno, Sparks
Las Vegas
Taos
Washoe
Clark
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
83 71 154
90 66 156
94 51 145
121 51 172
94 51 145
99 71 170
Stateline, Carson City
NY Albany
Douglas, Carson City
Albany
All year
All year
91 61 152
104 61 165
Binghamton, Owego
Buffalo
Broome, Tioga
Erie
All year
All year
92 46 138
100 56 156
Floral Park, Garden Nassau All year 142 66 208
City, Great Neck
Glens Falls Warren 1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
94 66 160
138 66 204
94 66 160
Ithaca, Waterloo,
Romulus
Tompkins, Seneca All year 118 46 164
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
NY Kingston Ulster
Lake Placid Essex
Effective Dates
All year
1/1 - 2/29
3/1 - 6/30
7/1 - 8/31
9/1 - 11/30
12/1 - 12/31
Rate Rate Rate
$105 $66 $171
126 61 187
99 61 160
151 61 212
108 61 169
126 61 187
Bronx, Kings, New York, Queens, Richmond
Manhattan (includes the boroughs of
Manhattan, Brooklyn, the Bronx, Queens, and
Staten Island)
Niagara Falls Niagara
Nyack, Palisades Rockland
Poughkeepsie Dutchess
Riverhead, Suffolk
Ronkonkoma, Melville
Rochester Monroe
1/1 - 3/31
4/1 - 6/30
7/1 - 8/31
9/1 - 12/31
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
204 71 275
241 71 312
216 71 287
295 71 366
77 51 128
103 51 154
77 51 128
105 61 166
99 66 165
112 71 183
127 71 198
112 71 183
96 51 147
Saratoga, Schenectady
Saratoga Springs,
Schenectady
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
104 56 160
148 56 204
104 56 160
Onondaga, Oswego
Syracuse, Oswego
Tarrytown, White Plains, Westchester
New Rochelle
Troy Rensselaer
West Point Orange
OH Akron Summit
Canton Stark
All year
All year
All year
All year
All year
All year
94 56 150
136 71 207
96 51 147
108 51 159
87 51 138
89 51 140
Hamilton, Clermont
Cincinnati
Cleveland Cuyahoga
Columbus Franklin
All year
All year
All year
118 56 174
101 56 157
94 56 150
Greene, Darke, Montgomery
Dayton, Fairborn
Hamilton Butler, Warren
Mentor Lake
Medina, Wooster Wayne, Medina
Sandusky, Bellevue Erie, Huron
All year
All year
All year
All year
1/1 - 1/31
2/1 - 8/31
9/1 - 12/31
82 56 138
92 51 143
86 46 132
86 51 137
77 46 123
84 46 130
77 46 123
Mahoning, Trumbull
Youngstown
OK Oklahoma City Oklahoma
OR Ashland, Crater Lake Jackson, Klamath
Beaverton Washington
All year
All year
All year
All year
84 51 135
81 66 147
82 56 138
93 51 144
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
OR Bend Deschutes
Clackamas Clackamas
Eugene, Florence Lane
Lincoln City Lincoln
Portland Multnomah
Seaside Clatsop
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
Rate Rate Rate
$ 89 $61 $150
114 61 175
89 61 150
88 61 149
97 51 148
84 56 140
105 56 161
84 56 140
113 66 179
96 51 147
131 51 182
96 51 147
Lehigh, Northampton
PA Allentown, Easton,
Bethlehem
Bucks County Bucks
Chester, Radnor, Delaware
Essington
Erie Erie
Gettysburg Adams
All year
All year
All year
All year
1/1 - 3/31
4/1 - 10/31
83 51 134
95 71 166
95 51 146
84 46 130
77 51 128
98 51 149
11/1 - 12/31
Harrisburg, Hershey Dauphin
Lancaster Lancaster
Malvern, Frazer, Berwyn Chester
Mechanicsburg Cumberland
Montgomery County Montgomery
Philadelphia Philadelphia
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
1/1 - 8/31
9/1 - 11/30
77 51 128
108 51 159
134 51 185
108 51 159
95 56 151
118 51 169
85 56 141
116 66 182
137 66 203
143 66 209
12/1 - 12/31
Pittsburgh Allegheny
Reading Berks
Scranton Lackawanna
State College Centre
All year
All year
All year
All year
137 66 203
119 71 190
86 56 142
82 56 138
88 56 144
Kent, Washington
RI East Greenwich,
Warwick, North
Kingstown
Jamestown, Middletown, Newport
Newport
All year
1/1 - 4/30
5/1 - 10/31
86 56 142
93 71 164
149 71 220
11/1 - 12/31 93 71 164
Providence, Bristol
Providence, Bristol
SC Aiken Aiken
All year
All year
121 71 192
86 46 132
Charleston, Berkeley, Dorchester
Charleston All year 137 56 193
Richland, Lexington
Columbia
Greenville Greenville
All year
All year
85 51 136
79 56 135
(Effective October 1, 2011– September 30, 2012 (Continued)
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
SC Hilton Head
Myrtle Beach
SD Hot Springs
Rapid City
Beaufort
Horry
Fall River, Custer
Pennington
Effective Dates Rate Rate Rate
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
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
1/1 - 5/31 77 46 123
6/1 - 8/31 110 46 156
9/1 - 12/31 77 46 123
1/1 - 5/31 77 51 128
6/1 - 8/31 126 51 177
9/1 - 12/31 77 51 128
Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 5/31 77 51 128
6/1 - 8/31 114 51 165
9/1 - 12/31 77 51 128
Brentwood, Franklin
TN
Chattanooga
Knoxville
Memphis
Nashville
Oak Ridge
Williamson
Hamilton
Knox
Shelby
Davidson
Anderson
All year 97 56 153
All year 94 56 150
All year 86 56 142
All year 93 61 154
All year 107 66 173
All year 91 46 137
Arlington, Fort Worth,
TX
Grapevine
Austin
Beaumont
College Station
Corpus Christi
Dallas
El Paso
Galveston
Greenville
Tarrant; City limits of Grapevine
Travis
Jefferson
Brazos
Nueces
Dallas
El Paso
Galveston
Hunt
All year 139 56 195
All year 108 71 179
All year 79 51 130
All year 93 56 149
All year 88 51 139
All year 113 71 184
All year 88 51 139
1/1 - 5/31 82 56 138
6/1 - 7/31 100 56 156
8/1 - 12/31 82 56 138
All year 86 51 137
Montgomery, Fort Bend, Harris; L.B. Johnson Space
Houston
Laredo
McAllen
Midland
Plano
Round Rock
San Antonio
Center
Webb
Hidalgo
Midland
Collin
Williamson
Bexar
All year 109 71 180
All year 82 56 138
All year 84 56 140
All year 95 51 146
All year 99 61 160
All year 88 51 139
All year 106 66 172
South Padre Island
Waco
Cameron
McLennan
1/1 - 5/31 86 56 142
6/1 - 7/31 106 56 162
8/1 - 12/31 86 56 142
All year 82 51 133
(Effective October 1, 2011– September 30, 2012 (Continued)
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4 Effective Dates
State Key City2
UT Moab Grand 1/1 - 2/29
3/1 - 10/31
Rate Rate Rate
$77 $56 $133
104 56 160
11/1 - 12/31
Park City Summit
Provo Utah
1/1 - 3/31
4/1 - 12/31
All year
77 56 133
163 71 234
94 71 165
81 51 132
Salt Lake, Tooele
Salt Lake City
VA Cities of Alexandria,
Fairfax, and Falls
Church; Counties of
Arlington and Fairfax
All year
1/1 - 2/29
3/1 - 6/30
7/1 - 8/31
9/1 - 10/31
96 61 157
183 71 254
224 71 295
169 71 240
226 71 297
11/1 - 12/31
Abingdon Washington
Blacksburg Montgomery
All year
All year
183 71 254
88 46 134
95 46 141
Albemarle, Greene; City of Charlottesville
Charlottesville All year 115 56 171
City of Chesapeake, City of Suffolk
Chesapeake, Suffolk 1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
77 56 133
86 56 142
77 56 133
Chesterfield, Henrico
Chesterfield, Henrico
Counties
All year 83 51 134
Stafford, Spotsylvania; City of Fredericksburg,
Fredericksburg
Caroline
All year 88 56 144
James City and York Counties; City of
York, Williamsburg
Williamsburg
1/1 - 831
9/1 - 10/31
96 51 147
77 51 128
11/1 - 12/31
Loudoun County Loudoun All year
96 51 147
108 61 169
Campbell; City of Lynchburg
Lynchburg All year 80 51 131
City of Norfolk, City of Portsmouth
Norfolk, Portsmouth All year 89 61 150
Prince William, City of Manassas
Prince William County,
Manassas
All year 88 56 144
City of Richmond
Richmond All year 112 66 178
City limits of Roanoke
Roanoke All year 96 51 147
City of Virginia Beach
Virginia Beach
Wallops Island Accomack
Warrenton Fauquier
1/1 - 5/31
6/1 - 8/31
9/1 - 12/31
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
89 56 145
151 56 207
89 56 145
85 56 141
127 56 183
85 56 141
92 46 138
Chittenden, Franklin
VT Burlington, St. Albans 1/1 - 4/30
5/1 - 10/31
94 66 160
112 66 178
11/1 - 12/31
Manchester Bennington
Middlebury Addison
Montpelier Washington
Stowe Lamoille
All year
All year
All year
1/1 - 3/31
4/1 - 5/31
6/1 - 12/31
94 66 160
86 71 157
117 61 178
101 61 162
129 71 200
102 71 173
129 71 200
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
VT White River Junction Windsor
Effective Dates
1/1 - 2/29
3/1 - 5/31
6/1 - 12/31
Rate Rate Rate
$ 101 $56 $157
89 56 145
101 56 157
San Juan, Skagit, Island
WA Anacortes, Coupeville,
Oak Harbor
Everett, Lynnwood Snohomish
Ocean Shores Grays Harbor
Olympia, Tumwater Thurston
All year
All year
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
89 61 150
96 61 157
97 51 148
117 51 168
97 51 148
88 61 149
Clallam, Jefferson
Port Angeles, Port
Townsend
Richland Benton
Seattle King
Spokane Spokane
Tacoma Pierce
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
All year
All year
All year
93 61 154
123 61 184
93 61 154
93 46 139
137 71 208
87 61 148
105 61 166
Clark, Cowlitz, Skamania
Vancouver
WI Appleton Outagamie
All year
All year
113 56 169
82 46 128
Waukesha, Racine
Brookfield, Racine
Lake Geneva Walworth
Madison Dane
Milwaukee Milwaukee
Sheboygan Sheboygan
Sturgeon Bay Door
Wisconsin Dells Columbia
WV Charleston Kanawha
Morgantown Monongalia
All year
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
All year
All year
All year
1/1 - 6/30
7/1 - 9/30
10/1 - 12/31
1/1 - 6/30
7/1 - 8/31
9/1 - 12/31
All year
All year
88 56 144
91 51 142
118 51 169
91 51 142
89 56 145
97 61 158
79 51 130
77 56 133
83 56 139
77 56 133
77 61 138
90 61 151
77 61 138
97 51 148
82 46 128
Jefferson, Berkeley
Shepherdstown
Wheeling Ohio
WY Cody Park
All year
All year
1/1 - 5/31
6/1 - 9/30
10/1 - 12/31
83 51 134
94 46 140
91 51 142
120 51 171
91 51 142
Uinta, Sweetwater
Evanston, Rock Springs All year 79 51 130
Per Diem Locality Computing Maximum Rate
Maximum Maximum
Lodging M&IE Per Diem
County and/or Other Defined Location3,4
State Key City2
WY Gillette Campbell
Jackson, Pinedale Teton, Sublette
Sheridan Sheridan
1Transition 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.
2Unless 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.” 3Per 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).” Effective Dates Rate Rate Rate 1/1 - 5/31 $ 79 $51 $130 6/1 - 8/31 88 51 139 9/1 - 12/31 79 51 130 1/1 - 6/30 113 56 169 7/1 - 8/31 163 56 219 9/1 - 12/31 113 56 169 1/1 - 5/31 77 56 133 6/1 - 8/31 88 56 144 9/1 - 12/31 77 56 133 4When 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 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-file your return. Find out about commercial tax preparation and e-file services 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 www.irs.gov/individuals.
• Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at 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 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 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 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 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 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 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 www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).