US Internal Revenue Service: p1542--1998

8/14/2019 US Internal Revenue Service: p1542--1998

1/19

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

Localities Eligible for $180 ($40 M&IE) PerDiem Amount Under the High-LowSubstantiation 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, 1998, within the conti-nental United States (CONUS). It gives the maximumper diem rate you can use without treating part of theper diem allowance as wages for tax purposes. For adetailed discussion on the tax treatment of a per diemallowance, see chapter 16 of Publication 535, BusinessExpenses, or Revenue Procedure 9759, 199752

I.R.B. 31.

High-low method. The Localities Eligible for $180($40 M&IE) Per Diem Amount Under the High-LowSubstantiation Methodchart on pages 2 and 3 lists thelocalities that are treated under that method as highcost localities for 1998 or the part of the year shown inparenthesis. All other localities within CONUS are eli-gible for $113 ($32 M&IE) per diem under the high-lowmethod.

Regular federal per diem rate method. The Maxi-mum Federal Per Diem Rateschart that begins on page4 of this publication gives the regular federal per diem

rate, 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)5121800 (not a toll-free number) or write: U.S. Gov-ernment Printing Office, P.O. Box 371954, Pittsburgh,PA 152507974.

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

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

The rates for travel outside CONUS are at:www.state.govor gopher://gopher.state.gov

Department of the TreasuryInternal Revenue Service

Publicat ion 1542(Rev. February 1998)Cat. No. 12684I

Per DiemRates(For Travel Within theContinenta l UnitedStates)

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

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

FAX From your FAX machine, dial (703) 368-9694See How To Get More Information in this publication.


2/19

Localities Eligible For $180 ($40 M&IE) Per Diem Amount Under the High-Low Substantiation Method*

Key City County and Other Defined Location

ArizonaGrand Canyon All points in the Grand Canyon Nat ional Park and Kaibab Nat ional Forest within Coconino County

CaliforniaLos AngelesNapa

(April 1October 31)Palo Alto/San Jose

Point Arena/GualalaSan Francisco

Los Angeles, Kern, Orange, and Ventura Counties; Edwards Air Force Base; Naval Weapons Center,and Ordnance Test Station, China LakeNapa

Santa Clara

MendocinoSan Francisco

ColoradoAspenKeystone/SilverthorneTellurideVail

(November 1March 31)

PitkinSummitSan 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

Florida

Key West(December 15April 30)Naples

(December 15April 30)

Monroe

Collier

IllinoisChicago Du Page, Cook, and Lake

IndianaNashville

(June 1October 31)Brown

MaineBar Harbor

(July 1September 14)Hancock

MarylandBaltimoreOcean City

(May 1September 30)

Saint Michaels(April 1November 30)

For the counties of Montgomery and Prince Georges, see District of Columbia.Baltimore and HartfordWorcester

Talbot

MassachusettsBostonCambridge/LowellMarthas Vineyard

(June 1October 31)Nantucket

(June 1October 31)

SuffolkMiddlesexDukes

Nantucket

New JerseyOcean City/Cape May

(May 15September 30)Parsippany/Dover

Cape May

Morris; Picatinny Arsenal

New MexicoSanta Fe

(May 1October 31)Santa Fe

New YorkNew York CityTarrytown/White Plains

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

North CarolinaKill Devil/Duck/Outer Banks

(May 1September 30)Dare

NevadaIncline Village

(June 1September 30)All points in the Northern Lake Tahoe area within Washoe County

DelawareLewes

(June 1September 14)Sussex

New HampshireHanover

(June 1October 31)Grafton and Sullivan

Page 2


3/19

Localities Eligible For $180 ($40 M&IE) Per Diem Amount Under the High-Low Substantiation Method* (Continued)

Key City County and Other Defined Location

PennsylvaniaPhiladelphia Philadelphia; city of Bala Cynwyd in Montgomery County

UtahPark City

(December 1March 31)Summit

Rhode IslandNewport/Block Island

(May 1-October 14)Newport and Washington

Virginia For the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, andLoudon, see District of Columbia.

WashingtonFriday Harbor

(June 1October 31)Seattle

San Juan

King

WyomingJackson

(June 1October 14)Teton

*The per diem rate for all other localities within the continential United States is $113 ($32 M&IE).

South CarolinaHilton Head

(March 1September 30)Myrtle Beach

(May 1September 30)

Beaufort

Horry; Myrtle Beach Air Force Base

Page 3


4/19

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)

+ =

64

10460646267

38

3434343830

102

1389498

10097

$50 $30 $80

ARIZONACasa Grande

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

Chinle

(April 1-October 31)(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)PrescottSierra VistaTucson

(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

YavapaiCochisePima County; Davis-Monthan AFB.

Yuma

6154

9360

7959

111

10568

106

725956

856764

3030

3030

343438

3030

38

383430

343430

9184

12390

11393

149

13598

144

1109386

11910194

ARKANSASLittle Rock Pulaski 61 30 91

CALIFORNIAClearlakeDeath ValleyEurekaFresno

LakeInyoHumboldtFresno

65937670

34423434

99135110104

*Effective for travel on or after January 1, 1998Source: Federal Travel Regulations, Maximum Federal Per Diem Rates (41 CFR Part 301-7)

Page 4


5/19

Per Diem Locality

Los Angeles

Mammoth Lakes/Bridgeport

MercedModestoMontereyNapa


Oakhurst/MaderaOaklandOntarioPalm Springs

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

Palo Alto/San JosePoint Arena/GualalaReddingRedwood City/San Mateo

SacramentoSan DiegoSan FranciscoSan Luis ObispoSanta BarbaraSanta Cruz

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

Santa RosaSouth Lake TahoeStocktonTahoe CityVisaliaWest SacramentoYosemite Natl Park

(April 1-October 31)

(November 1-March 31)




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

COLORADOAspenBoulder

(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/LovelandGlenwood SpringsGrand JunctionGunnison


PitkinBoulder

El Paso

Montezuma

Denver, Adams, Arapahoeand Jefferson

La Plata

LarimerGarfieldMesaGunnison

145

9270

7663

575092

100

50556956

6250

187

130108

10693

8780

126

134

8485

10386

9280

42

3838

3030

303034

34

34303430

3030

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

Mono

MercedStanislausMontereyNapa

MaderaAlameda, Contra Costa and Marin.San BernardinoRiverside

Santa ClaraMendicinoShastaSan Mateo

SacramentoSan DiegoSan FranciscoSan Luis ObispoSanta BarbaraSanta Cruz

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

109

83

546394

11610361

11166

8150

1161205387

81931206698

8751649655945588

87

59

42

42

343438

4242303438

383842423438

3838423834

3838383834383830

42

42

151

125

8897

132

15814591

145104

11988

15816287

125

119131162104132

12589

10213489

13293

118

129

101

Page 5


6/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

CONNECTICUTBridgeport/DanburyHartfordNew Haven

New London/Groton(June 1-October 31)(November 1-May 31)

Putnam/DanielsonSalisbury/LakevilleVernon

FairfieldHartford and MiddlesexNew Haven

New London

WindhamLitchfieldTolland

969187

8750846954

134121117

12184

11410384

383030

3434303430

DELAWAREDover

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

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

Wilmington

Kent

Sussex

New Castle

6054

1239293

9488

161130131

3434

383838

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

126 16842

Keystone/SilverthorneMontrosePueblo


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


Fort Pierce(December 1-April 30)(May 1-November 30)

Fort Walton Beach

SeminoleManatee

BrevardVolusia

Broward

Lee

Saint Lucie

Oklaloosa

81

765084

9054

104

72

9853

615080

115

10680

118

12488

138

106

13287

9180

110

34

303034

3434

34

34

3434

303030

SummitMontrosePueblo

Routt

San Miguel

Las Animas

Eagle

17060

6757

9750

129110

6750

22699

4230

3030

3434

3838

3030

4242

21290

9787

13184

167148

9780

268141

Page 6


7/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

GEORGIAAlbanyAthensAtlanta

AugustaColumbusConyersMaconSavannah

DoughertyClarkeClayton, De Kalb, Fulton, Cobb,

and GwinnettRichmondMuscogeeRockdaleBibbChatham

585897

7063658671

8892

135

1009395

116105

303438

3030303034

IDAHOBoiseCoeur dAlene


Idaho FallsKetchum/Sun Valley

AdaKootenai

BonnevilleBlaine

68

56505687

102

908490

125

34

34343438

GainesvilleGulf BreezeJacksonville

Key West

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

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

Naples(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 AugustineSarasota

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

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

TallahasseeTampa/St. Petersburg


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

MayportMonroe

OsceolaPolkDade

Collier

OrangeBay

EscambiaCharlotte

Saint JohnsSarasota

Martin

LeonHillsborough and Pinellas

Indian River

Palm Beach

646573

147947463

8971

1266577

775959

765465

8952

696366

10381

6350

9467

343430

42423030

4242

383834

303034

343434

3434

343434

3838

3030

3838

9899

103

18913610493

131113

164103111

1078993

1108899

12386

10397

100

141119

9380

132105

Page 7


8/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

McCallStanley

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

ILLINOISAurora/ElginChampaign/UrbanaChicagoJolietPeoriaRock IslandRockfordSpringfield

KaneChampaignDu Page, Cook and LakeWillPeoriaRock IslandWinnebagoSangamon

5956

1205254856555

8990

1628288

11510385

3034423034303830

INDIANABloomington/CraneCarmel


Fort WayneIndianapolis

LafayetteMadisonMichigan CityMuncieNashville

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

South BendValparaiso/Burlington Beach

Monroe and MartinHamilton

AllenMarion County; Fort Benjamin

HarrisonTippecanoeJeffersonLa PorteDelawareBrown

St. JosephPorter

56

82735279

54525752

117656165

34

38383038

34303030

30303030

90

12011182

117

88828782

147959195

ValleyCuster

59

5750

34

3434

93

9184

IOWABettendorf/DavenportCedar RapidsDes Moines

ScottLinnPolk

605268

908698

303430

KENTUCKYCovingtonFlorenceLexingtonLouisville

KentonBooneFayetteJefferson

64596271

988996

109

34303438

KANSAS

Kansas City

Wichita

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

88

62

130

96

42

34

LOUISIANABaton RougeBossier CityGonzalesLake CharlesNew Orleans

OpelousesShreveportSt. Francisville

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

Plaquemines, and St. Bernard

St. LandryCaddo ParishWest Feliciana

6760578388

626088

3430303042

303430

1019087

113130

9294

118

Page 8


9/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

MAINEBangor

(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)

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

Kennebunk/Sanford(May 1-September 30)(October 1-April 30)

Kittery


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)

Penobscot

Hancock

Sagadahoc

Washington

York

Portsmouth Naval Shipyard (Seealso Portsmouth, NH.)

Cumberland

Knox

Lincoln

5950

13863

6152

5950

9159

8157

8663

10258

10064

8980

17297

9182

8980

12593

11591

124101

13692

13094

3030

3434

3030

3030

3434

3434

3838

3434

3030

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

Anne ArundelBaltimore and Harford.HowardFrederick

Queen AnnesWashingtonSaint Marys

CalvertWorcester

WicomicoTalbot

961109256

595459

59

1455058

130103

38384238

343034

34

424234

3838

13414813494

938493

93

1879292

168141

AnnapolisBaltimoreColumbiaFrederick

GrasonvilleHagerstownLexington Park/St.Inigoes/

Leonardtown.LusbyOcean City


SalisburySt. Michaels

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

MASSACHUSETTSAndoverBostonCambridge/Lowell

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

Greenfield/South DeerfieldHyannis

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

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

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

Northampton

EssexSuffolkMiddlesex

FranklinBarnstable

Dukes

Nantucket

Hampshire

78116

12711655

10455

15992

1499268

3842

343430

3838

4242

424230

116158

16115085

14293

201134

19113498

Page 9


10/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

PittsfieldPlymouth

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

Quincy

SpringfieldTaunton/New BedfordWorcester

MICHIGANAnn ArborCharlevoix


DetroitEast Lansing/LansingFlintFrankfortGaylordGrand RapidsHollandKalamazoo

Leland(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 PleasantMuskegonOntonagonPetoskey

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

Pontiac/TroySault Ste. Marie


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

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

Warren

WashtenawCharlevoix

WayneInghamGeneseeBenzieOtsegoKentOttawaKalamazoo

Leelanau

Mackinac

Manistee

MidlandIsabellaMuskegonOntonagonEmmet

OaklandChippewa

Van Buren

Grand Traverse

Macomb

75

70508972577659626454

10053

9461

635058566155

5650

93

7760

8554

975861

105

10080

12710287

10693969484

13083

13299

938088869185

9084

131

11194

11584

1319291

30

30303830303034343030

3030

3838

303030303030

3434

38

3434

3030

343430

BerkshirePlymouth

Norfolk

HampdenBristolWorcester

52

927077

676461

34

303034

303030

86

122100111

979491

Page 10


11/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

MINNESOTADuluth


Minneapolis/St. Paul

Rochester

St. Louis

Anoka, Hennepin,and Ramsey Counties; Fort

Snelling Military Reservation andNavy Astronautics Group(Detachment BRAVO), Rosemount.Olmstead

6657

91

68

3838

38

30

10495

129

98

MISSISSIPPIBiloxi/Gulfport/Pascagoula/BaySt. LouisJacksonRidgelandRobinsonvilleVicksburg

Harrison, Jackson, andHancock

HindsMadisonTunicaWarren

7965555156

3434343030

11399898186

MONTANAGreat FallsPolson/KalispellWest Yellowstone Park

CascadeLakeGallatin

525452

303030

828482

MISSOURIBranson


Cape GirardeauHannibalJefferson CityKansas City

Lake OzarkOsage BeachSpringfieldSt. Louis

Taney

Cape GirardeauMarionColeClay, Jackson, and Platte (See also

Kansas City, KS.)MillerCamdenGreeneSt. Charles and St. Louis

685454555288

55555375

303030303042

34343442

9884848582

130

898987

117

NEVADAElko

Incline Village**(June 1-September 30)(October 1-May 31)

Las VegasReno

Stateline

Winnemucca

All points in Elko County excludingWendover

All points in the Northern LakeTahoe Area within WashoeCounty

Clark County; Nellis AFB.All points in Washoe County not

covered under Incline Village perdiem locality

Douglas (See also South LakeTahoe, CA.)

Humboldt

57

1197680

57

96

51

30

383838

34

38

30

87

157114118

91

134

81

NEBRASKALincolnOmaha

LancasterDouglas

5167

3034

81101

**Denotes independent cities

Page 11


12/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

NEW JERSEYAtlantic City

Belle MeadCherry Hill/Camden/Moorestown

FlemingtonFreehold/Eatontown

MillvilleNewark

Ocean City/Cape May(May 15-September 30)(October 1-May 14)

Parsippany/DoverPiscataway/EdisonPrinceton/TrentonToms River

(June 1-September 30)

(October 1-May 31)

Atlantic

SomersetCamdenHunterdonMonmouth County; Fort

Monmouth.CumberlandBergen, Essex, Hudson, Passaic,

and Union.Cape May

Morris County; Picatinny ArsenalMiddlesexMercerOcean

84

69748089

5494

16595

11810587

69

63

38

34383434

3442

3030383838

34

34

122

103112114123

88136

195125156143125

103

97

NEW HAMPSHIREConcord


Conway

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


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

LaconiaManchesterPortsmouth/Newington


Merrimack

Carroll

Strafford

Grafton and Sullivan

BelknapHillsboroughRockingham County; Pease AFB(See also Kittery, ME.)

6850

8154

7163

113867073

8157

3030

3434

3030

38383030

3434

9880

11588

10193

151124100103

11591

NEW MEXICOAlbuquerqueCloudcroftFarmingtonGallupLos AlamosSanta Fe


Taos

BernalilloOteroSan JuanMcKinleyLos AlamosSanta Fe

Taos

7087535881

1228366

3430343034

424234

1041178788

115

164125100

NEW YORKAlbanyBatavia

(May 1September 30)

(October 1April 30)Binghamton

AlbanyGenesee

Broome

68

67

5054

38

34

3434

106

101

8488

Page 12


13/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

BuffaloCorningElmiraGlens Falls


IthacaKingstonLake Placid

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

New York City

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

Nyack/PalisadesOwegoPlattsburghPoughkeepsie

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

SchenectadySyracuseTarrytown/White PlainsUticaWaterloo/RomulusWatertownWatkins GlenWest Point

ErieSteubenChemungWarren

TompkinsUlsterEssex

The boroughs of the Bronx,Brooklyn, Manhattan, Queensand Staten Island; Nassau andSuffolk Counties

Niagara

RocklandTiogaClintonDutchess

MonroeSaratoga

SchenectadyOnondagaWestchesterOneidaSenecaJeffersonSchuylerOrange

785953

7463

5652

7559

198

655053635874

65

104565271

1146669596057

383030

3838

3034

343442

343434303430

42

38383434423430303030

1168983

112101

8686

10993

240

9984879392

104

107

1429486

10515610099899087

NORTH DAKOTA

The standard CONUS rate of $80 ($50 for lodging and $30 for M&IE) applies to all per diem localities in the state of North Dakota.

OHIOAkronCambridge


CantonCincinnati/EvendaleClevelandColumbus

SummitGuernsey

StarkHamilton and WarrenCuyahogaFranklin

72

615058768381

34

303030343834

106

918088

110121115

NORTH CAROLINAAshevilleCharlotteFayetteville

Greensboro/High PointKill Devil/Duck/Outer Banks


Morehead City(April 1August 31)(September 1March 31)

New Bern/HavelockResearch Park/Raleigh/Durham/

Chapel Hill.

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

Winston-Salem

BuncombeMecklenburgCumberland

GuilfordDare

Carteret

CravenWake, Durham and Orange

New Hanover

Forsyth

527182

67

11850

64508496

655580

343830

34

3434

30303038

303034

86109112

101

15284

9480

114134

9585

114

Page 13


14/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

Dayton/Fairborn

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

Fairfield/HamiltonGenevaJacksonLancasterNorwalk/Bellevue

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

Port Clinton/Oakharbor(June 1-September 30)(October 1-May 31)

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

SpringfieldToledo

Montgomery and Greene;Wright-Patterson AFB

Lorain

ButlerAshtabulaJackson and PikeFairfieldHuron

Ottawa

Erie

ClarkLucas

74

8954

58755453

7350

8950

109505657

30

3030

30303030

3030

3030

30303434

104

11984

881058483

10380

11980

139809091

OREGONAshland/Medford


BeavertonBendClackamas/MilwaukieCoos BayFlorence/Eugene

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

Gold Beach

(May 15-October 31)(November 1-May 14)Klamath FallsLincoln City/Newport


PortlandSalemSeaside

Jackson

WashingtonDeschutesClackamasCoosLane

Curry

KlamathLincoln

MultnomahMarionClatsop

835068706560

7252

695069

8558895659

383838303030

3434

303038

3838383030

12188

1061009590

10686

9980107

12396

1278689

PENNSYLVANIAAllentownBeaver FallsChester/RadnorGettysburg


King of Prussia/Ft. Washington

LancasterMechanicsburgMercerPhiladelphia

LehighBeaverDelawareAdams

Montgomery County, except BalaCynwyd (See also Philadelphia, PA.)

Lancaster

Cumberland

Mercer

Philadelphia County; city of Bala

Cynwyd in Montgomery County.

665499

7253

84

636552

113

343042

3434

38

34303038

10084

141

10687

122

979582

151

OKLAHOMA

NormanOklahoma CityTulsa/Bartlesville

ClevelandOklahomaOsage, Tulsa, and Washington

596554

303030

899584

Page 14


15/19

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

59

1118183

34

424242

93

153123125

SOUTH CAROLINAAikenCharlestonColumbiaGreenvilleHilton Head

(March 1-September 30)

(October 1-February 29)Myrtle Beach


Spartanburg

AikenCharleston and BerkeleyRichlandGreenvilleBeaufort

Horry County; Myrtle Beach AFB

Spartanburg

701005574

128

69

1416054

30343038

34

34

343430

10013485

112

162

103

1759484

SOUTH DAKOTACuster


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

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

Sioux FallsSturgis

(June 15August 31)(September 1June 14)

Custer

Fall River

Pennington

MinnehahaMead

6450

7050

845056

8650

3030

3030

303030

3030

9480

10080

1148086

11680

AlleghenyBerksLackawannaChesterBucks County; Naval Air

Development Center

PittsburghReadingScrantonValley Forge/MalvernWarminster

9057619554

3830343834

1288795

13388

TEXASAbileneAmarilloAustin

TaylorPotterTravis

555985

303034

8589

119

TENNESSEEChattanoogaGatlinburg

(May 1November 30)(December 1April 30)

KnoxvilleMemphisMurfreesboroNashvilleTownsend

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

HamiltonSevier

Knox County; city of Oak RidgeShelbyRutherfordDavidsonBlount

62

856159795291

7750

30

343434303038

3030

92

1199593

10982

129

10780

Page 15


16/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

College Station/BryanCorpus Christi/IngelsideDallas/Fort WorthEagle PassEl PasoFort Davis

GalvestonGranburyHouston

Killeen/TempleLajitas

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

LubbockMcAllenMidland/OdessaPlanoSan AntonioTylerVictoriaWaco

UTAHBullfrogCedar City


MoabPark City

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

ProvoSalt Lake City/Ogden

GarfieldIron

GrandSummit

UtahSalt Lake, Weber, and Davis

Counties; Dugway ProvingGround and Tooele Army Depot

85

675077

145926083

34

303030

42423438

119

9780

107

18713494

121

BrazosNueces and San PatricioDallas and TarrantMaverickEl PasoJeff Davis

GalvestonHoodHarris County; L.B. Johnson Space

Center and Ellington AFBBellBrewster

LubbockHidalgoEctor and MidlandCollinBexarSmithVictoriaMcLennan

616294575662

685379

59

64516069525891605464

303042303430

423038

30

30303430303434303030

9192

136879092

11083

117

89

948194998292

125908494

VERMONTBurlington/St. Albans

ManchesterMiddleburyMontpelierRutland

(December 15March 31)(April 1December 14)

White River Junction(June 1October 31)(November 1May 31)

Chittenden and Franklin

BenningtonAddisonWashingtonRutland

Windsor

68

758386

6252

11386

34

343430

3030

3030

102

109117116

9282

143116

Page 16


17/19

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

Chesterfield 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

5255

54526577

51

10764

6150

9959

101

3042

30303438

34

3838

3030

343442

8297

848299

115

85

145102

9180

13393

143

BlacksburgCharlottesville**

Harrisonburg**Lexington**Lynchburg**Richmond

Roanoke**Virginia Beach**


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

Williamsburg**


Wintergreen

WASHINGTONAnacortes/Mt. Vernon/Whidbey

Island.BellinghamBremertonFriday Harbor


Lynnwood/EverettOcean Shores

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

Olympia/Tumwater

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

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

SeattleSpokaneTacomaVancouver

Skagit and Island

WhatcomKitsapSan Juan

SnohomishGrays Harbor

Thurston

Clallam

Jefferson

KingSpokanePierceClark

54

5466

1297477

735064

7150

6353

116748362

34

3430

383834

343430

3434

303038383034

88

8896

167112111

1078494

10584

9383

15411211396

WEST VIRGINIABerkeley SpringsCharlestonHarpers FerryMartinsburgMorgantownParkersburgWheeling

MorganKanawhaJeffersonBerkeleyMonongaliaWoodOhio

89526662715759

30303030303034

119829692

1018793

**Denotes independent cities

Page 17


18/19

Per Diem Locality




(a)

M&IERate(b)

MaximumPer Diem

Rate4

(c)

+ =

WISCONSINAppletonBrookfieldEau ClaireGreen Bay

La CrosseLake Geneva(May 1-October 31)(November 1-April 30)

MadisonMilwaukeeOshkoshPlymouth/SheboyganRacine/Kenosha


Rhinelander/MinocquaSturgeon Bay

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

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

OutagamieWaukeshaEau ClaireBrown

La CrosseWalworth

DaneMilwaukeeWinnebagoSheboyganRacine and Kenosha

OneidaDoor

Columbia

57745461

52

695172775752

575057

7750

7757

30383430

34

343434343430

343430

3030

3838

871128891

86

10385

1061119182

918487

10780

11595

1 Unless otherwise specified, the per diem locality is defined as all locations within, or entirely surrounded by, t he corporate limits of the key city, includingindependent entities located within those boundaries.

WYOMINGCody


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

Thermopolis

Park

Teton

Hot Springs

8650

1057654

3030

424230

11680

14711884

2Per diem localities with county definitions shall include all locations within, or entirely surrounded by, the 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.

3 When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary,the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of suchactivities may be located outside the defined per diem locality.

4Federal 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 applies

when travel to that location is repetitive or on a continuing basis and travelers experiences indicate that the prescribed rate is inadequate. Other per diemlocalities listed in this appendix will be reviewed on an annual basis by GSA to determine whether rates are adequate. Requests for per diem rate adjustmentsshall be submitted by the agency headquarters office to the General Services Administration, Office of Governmentwide Policy, Attn: Travel and TransportationManagement Policy Division (MTT), Washington, D.C. 20405. Agencies should designate an individual responsible for reviewing, coordinating, and submitting toGSA any requests from bureaus or subagencies. Requests for rate adjustments shall include a city designation, a description of the surrounding location involved(county or other defined area), and a recommended rate supported by a statement explaining the circumstances that cause the existing rate to be inadequate. Therequest also must contain an estimate of the annual number of trips to the location, the average duration of such trips, and the primary purpose of travel to thelocations. Agencies should submit their requests to GSA no later than May 1 in order for a city to be included in the annual review.

Page 18


19/19

How To Get More Information

You can get help from the IRS in several ways.

Free publications and forms. To order free publica-tions and forms, call 1800TAXFORM(18008293676). 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 anindex 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 and

modem, you also can get many forms and publicationselectronically. See Quick and Easy Access to Tax Helpand Formsin your income tax package for details.

Tax questions. You can call the IRS with your taxquestions. Check your income tax package or tele-phone book for the local number, or you can call18008291040.

TTY/TDD equipment. If you have access to TTY/TDDequipment, you can call 18008294059 to ask taxquestions or to order forms and publications. See yourincome tax package for the hours of operation.

Evaluating the quality of our telephone services.To ensure that IRS representatives give accurate,courteous, and professional answers, we evaluate thequality of our 800 number telephone services in sev-eral ways.

A second IRS representative sometimes monitorslive telephone calls. That person only evaluates theIRS assistor and does not keep a record of anytaxpayer's name or tax identification number.

We sometimes record telephone calls to evaluateIRS assistors objectively. We hold these recordingsno longer than one week and use them only tomeasure the quality of assistance.

We value our customers' opinions. Throughout thisyear, we will be surveying our customers for theiropinions on our service.

US Internal Revenue Service: p1542--1998

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