Publication 1542 (10/2008), Per Diem Rates

Publication 1542 - Main Content

Table of Contents

How To Use Per Diem Rate Tables

This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year.

The Two Substantiation Methods

The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method.

High-low method. The first two tables 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 $237 ($58 meals and incidental expenses (M&IE)) per diem, effective October 1, 2007. For travel on or after October 1, 2007, all other localities within CONUS are eligible for $152 ($45 M&IE) per diem under the high-low method.

Table 2 lists the localities that are eligible for $256 ($58 M&IE) per diem, effective October 1, 2008. For travel on or after October 1, 2008, the per diem for all other localities increases to $158 ($45 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, 2007; those in Table 4 are effective October 1, 2008. The standard rate for all locations within CONUS not specifically listed in Table 3 is $109 ($70 for lodging and $39 for M&IE). For Table 4, this rate is $109 ($70 for lodging and $39 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 2009, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2009. For A's November trip and any others during the remainder of 2009, 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, 2010, you must use the rates in effect for 2010, 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 2010 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 2009 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 2009, while Employee Q's only other travel occurs in October 2009. 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, 2009. 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, 2009. You can choose a new method for either or both employees; this choice will become effective on January 1, 2010.

The new federal CONUS per diem rates are published each year, generally early in September, on the Internet at www.gsa.gov.

Per diem rates for localities listed in Table 4 may change at any time during the rest of 2008 or 2009. To be sure you have the most current rate, check the IRS website (www.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.

Per Diem Rate Tables

Table 1.Localities Eligible for $237 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2007 – September 30, 2008)^1,2

Note: The standard (“low”) rate of $152 ($107 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point.

Per Diem Locality			Effective Date of
State	Key City	County and/or Other Defined Location	$237 Rate
AZ	Phoenix, Scottsdale	Maricopa	1/1 - 3/31
	Sedona	City limits of Sedona	3/1 - 4/30
CA	Napa	Napa	All year
	Palm Springs	Riverside	1/1 - 4/30
	San Diego	San Diego	All year
	San Francisco	San Francisco	All year
	Santa Barbara	Santa Barbara	All year
	Santa Monica	City limits of Santa Monica	All year
	South Lake Tahoe	El Dorado	1/1 - 3/31 12/1 - 12/31
	Yosemite National Park	Mariposa	All year
CO	Aspen	Pitkin	1/1 - 4/30 12/1 - 12/31
	Crested Butte, Gunnison	Gunnison	1/1 - 3/31 12/1 - 12/31
	Silverthorne, Breckenridge	Summit	1/1 - 3/31 12/1 - 12/31
	Steamboat Springs	Routt	1/1 - 2/29 12/1 - 12/31
	Telluride	San Miguel	1/1 - 3/31 10/1 - 12/31
	Vail	Eagle	All year
DC	Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)		All year
FL	Fort Lauderdale	Broward	1/1 - 4/30 10/1 - 12/31
	Fort Walton Beach, DeFuniak Springs	Okaloosa, Walton	6/1 - 7/31
	Key West	Monroe	All year
	Miami	Miami-Dade	1/1 - 2/29 10/1 - 12/31
	Naples	Collier	2/1 - 3/31
	Palm Beach	Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach)	1/1 - 3/31
	Stuart	Martin	2/1 - 3/31
IL	Chicago	Cook, Lake	All year
MA	Boston, Cambridge	Suffolk; City of Cambridge	All year
	Martha's Vineyard	Dukes	7/1 - 8/31
	Nantucket	Nantucket	All year

Table 1.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality			Effective Date of
State	Key City	County and/or Other Defined Location	$237 Rate
MD	Counties of Montgomery and Prince George's		All year
	Baltimore	Baltimore City	All year
	Cambridge, St. Michaels	Dorchester, Talbot	4/1 - 8/31
	Ocean City	Worcester	6/1 - 8/31
NH	Conway	Carroll	7/1 - 8/31
NV	Incline Village, Crystal Bay, Reno, Sparks	Washoe	6/1 - 8/31
NY	Floral Park, Garden City, Glen Cove, Great Neck, Roslyn	Nassau	All year
	Manhattan	Boroughs of Manhattan, Brooklyn, the Bronx, and Staten Island	All year
	Queens	Queens	All year
	Saratoga Springs, Schenectady	Saratoga, Schenectady	7/1 - 8/31
	Tarrytown, White Plains, New Rochelle, Yonkers	Westchester	All year
PA	Philadelphia	Philadelphia	All year
RI	Jamestown, Middletown, Newport	Newport	2/1 - 11/30
	Providence	Providence	All year
UT	Park City	Summit	1/1 - 3/31
VA	Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax		All year
	Loudon County	Loudon	All year
	Virginia Beach	City of Virginia Beach	6/1 - 8/31
WA	Seattle	King	All year
WI	Lake Geneva	Walworth	6/1 - 9/30

¹ Transition rule. A payor who uses the high-low substantiation method
in Table 1 for an employee during the first 9 months of calendar year 2008
must continue to use the high-low substantiation method for the remainder
of calendar year 2008 for that employee. For travel on or after October 1, 2008, and before January 1, 2009, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and

high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2007-63, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.

² Revenue Procedure 2007-63 in Internal Revenue Bulletin No. 2007-42.

Table 2.Localities Eligible for $256 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2008)^1,2

Note: The standard (“low”) rate of $158 ($113 for lodging and $45 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point.

Per Diem Locality			Effective Date of
State	Key City	County and/or Other Defined Location	$256 Rate
AZ	Phoenix, Scottsdale	Maricopa	1/1 - 4/30
	Sedona	City limits of Sedona	3/1 - 4/30
CA	Napa	Napa	All year
	San Diego	San Diego	1/1 - 8/31
	San Francisco	San Francisco	All year
	Santa Barbara	Santa Barbara	All year
	Santa Monica	City limits of Santa Monica	All year
	South Lake Tahoe	El Dorado	1/1 - 3/31 12/1 - 12/31
CO	Aspen	Pitkin	1/1 - 4/30 12/1 - 12/31
	Crested Butte, Gunnison	Gunnison	1/1 - 3/31 12/1 - 12/31
	Silverthorne, Breckenridge	Summit	1/1 - 4/30 12/1 - 12/31
	Steamboat Springs	Routt	1/1 - 3/31 12/1 - 12/31
	Telluride	San Miguel	1/1 - 3/31 10/1 - 12/31
	Vail	Eagle	1/1 - 7/31 12/1 - 12/31
DC	Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)		All year
FL	Fort Lauderdale	Broward	1/1 - 4/30 10/1 - 12/31
	Fort Walton Beach, DeFuniak Springs	Okaloosa, Walton	6/1 - 7/31
	Key West	Monroe	All year
	Miami	Miami-Dade	1/1 - 2/28 10/1 - 12/31
	Naples	Collier	2/1 - 3/31
	Palm Beach	Palm Beach (also the cities of Boca Raton, Delray Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach)	1/1 - 4/30 12/1 - 12/31
IL	Chicago	Cook, Lake	All year
MA	Boston, Cambridge	Suffolk; City of Cambridge	All year
	Martha's Vineyard	Dukes	6/1 - 8/31
	Nantucket	Nantucket	6/1 - 9/30
MD	Counties of Montgomery and Prince George's		All year
	Baltimore	Baltimore City	All year
	Cambridge, St. Michaels	Dorchester, Talbot	5/1 - 8/31
	Ocean City	Worcester	6/1 - 9/30

Table 2.(Effective October 1, 2008) (Continued)

Per Diem Locality			Effective Date of
State	Key City	County and/or Other Defined Location	$256 Rate
NY	Floral Park, Garden City, Glen Cove, Great Neck, Roslyn	Nassau	All year
	Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island)	Bronx, Kings, New York, Queens, Richmond	All year
	Saratoga Springs, Schenectady	Saratoga, Schenectady	7/1 - 8/31
	Tarrytown, White Plains, New Rochelle, Yonkers	Westchester	All year
PA	Philadelphia	Philadelphia	All year
RI	Jamestown, Middletown, Newport	Newport	6/1 - 9/30
UT	Park City	Summit	1/1 - 3/31
VA	Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax		All year
WA	Seattle	King	All year
WY	Jackson, Pinedale	Teton, Sublette	7/1 - 8/31

¹ Transition rule. A payor who uses the high-low substantiation method
in Table 2 for an employee during the first 9 months of calendar year 2009
must continue to use the high-low substantiation method for the remainder
of calendar year 2009 for that employee. For travel on or after October 1, 2009, and before January 1, 2010, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and

high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2008-59, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. See Transition Rules under How To Use Per Diem Rate Tables for an example.

² Revenue Procedure 2008-59 in Internal Revenue Bulletin No. 2008-41.

Table 3.Maximum Federal Per Diem Rates (Effective October 1, 2007 – September 30, 2008)¹

Note: The standard rate of $109 ($70 for lodging and $39 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.)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
AL	Birmingham	Jefferson, Shelby	All year	$86	$44	$130
	Gulf Shores	Baldwin	1/1 - 2/29	100	39	139
			3/1 - 5/31	106	39	145
			6/1 - 7/31	125	39	164
			8/1 - 12/31	100	39	139
	Huntsville	Madison, Limestone	All year	75	44	119
	Mobile	Mobile	Before 3/17/08	70	39	109
			After 3/16/08	94	49	143
	Montgomery	Montgomery	All year	75	39	114
AR	Hot Springs	Garland	All year	93	49	142
	Little Rock	Pulaski	All year	82	54	136
AZ	Grand Canyon, Flagstaff	Coconino (except city limits of Sedona), Yavapai	1/1 - 2/29	71	44	115
			3/1 - 10/31	87	44	131
			11/1 - 12/31	71	44	115
	Kayenta	Navajo	All year	73	54	127
	Phoenix, Scottsdale	Maricopa	1/1 - 3/31	156	59	215
			4/1 - 5/31	122	59	181
			6/1 - 12/31	102	59	161
	Sedona	City limits of Sedona	1/1 - 2/29	119	64	183
			3/1 - 4/30	139	64	203
			5/1 - 12/31	119	64	183
	Sierra Vista	Cochise	All year	71	39	110
	Tucson	Pima	1/1 - 1/31	102	49	151
			2/1 - 5/31	119	49	168
			6/1 - 8/31	75	49	124
			9/1 - 12/31	102	49	151
	Yuma	Yuma	1/1 - 3/31	84	39	123
			4/1 - 10/31	73	39	112
			11/1 - 12/31	84	39	123
CA	Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek	Contra Costa	All year	109	49	158
	Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake)	Kern	All year	75	44	119
	Barstow, Ontario, Victorville	San Bernardino	All year	92	59	151
	Benicia, Dixon, Fairfield, Vacaville, Vallejo, Hayward	Solano	All year	90	44	134
	Brawley, Calexico, El Centro, Imperial	Imperial	All year	76	39	115
	Death Valley	Inyo	All year	82	49	131
	Eureka, Arcata,	Humboldt	Before 3/17/08	70	39	109
	McKinleyville		After 3/16/08	87	54	141

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
CA	Fresno	Fresno	All year	$88	$54	$142
	Los Angeles	Los Angeles, Orange, Ventura; Edwards AFB	All year	118	64	182
	Mammoth Lakes	Mono	All year	111	54	165
	Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur	Marin	All year	111	54	165
	Modesto	Stanislaus	All year	84	49	133
	Monterey	Monterey	Before 3/17/08	125	64	189
			After 3/16/08	133	64	197
	Napa	Napa	All year	140	64	204
	Oakhurst	Madera	1/1 - 1/31	71	39	110
			2/1 - 8/31	78	39	117
			9/1 - 12/31	71	39	110
	Oakland	Alameda	All year	99	59	158
	Palm Springs	Riverside	1/1 - 4/30	135	59	194
			5/1 - 8/31	95	59	154
			9/1 - 12/31	112	59	171
	Point Arena, Gualala	Mendocino	All year	74	54	128
	Redding	Shasta	All year	82	44	126
	Sacramento	Sacramento	All year	111	59	170
	San Diego	San Diego	1/1 - 3/31	146	64	210
			4/1 - 12/31	139	64	203
	San Francisco	San Francisco	1/1 - 8/31	152	64	216
			9/1 - 11/30	168	64	232
			12/1 - 12/31	152	64	216
	San Luis Obispo	San Luis Obispo	1/1 - 6/30	106	54	160
			7/1 - 8/31	126	54	180
			9/1 - 12/31	106	54	160
	San Mateo, Foster City, Belmont	San Mateo	All year	109	54	163
	Santa Barbara	Santa Barbara	1/1 - 6/30	141	59	200
			7/1 - 8/31	181	59	240
			9/1 - 12/31	141	59	200
	Santa Cruz	Santa Cruz	1/1 - 5/31	106	54	160
			6/1 - 8/31	134	54	188
			9/1 - 12/31	106	54	160
	Santa Monica	City limits of Santa Monica	All year	192	64	256
	Santa Rosa	Sonoma	All year	114	64	178
	South Lake Tahoe	El Dorado	1/1 - 3/31	149	54	203
			4/1 - 6/30	118	54	172
			7/1 - 11/30	132	54	186
			12/1 - 12/31	149	54	203
	Stockton	San Joaquin	All year	78	44	122
	Sunnyvale, Palo Alto, San Jose	Santa Clara	All year	119	59	178
	Tahoe City	Placer	All year	101	59	160
	Truckee	Nevada	1/1 - 2/29	105	59	164
			3/1 - 11/30	86	59	145
			12/1 - 12/31	105	59	164
	Visalia, Lemoore	Tulare, Kings	All year	78	49	127

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
CA	West Sacramento	Yolo	All year	$85	$44	$129
	Yosemite National Park	Mariposa	1/1 - 3/31	143	64	207
			4/1 - 8/31	134	64	198
			9/1 - 12/31	151	64	215
CO	Aspen	Pitkin	1/1 - 4/30	214	64	278
			5/1 - 11/30	104	64	168
			12/1 - 12/31	214	64	278
	Boulder, Broomfield	Boulder, Broomfield	All year	98	54	152
	Colorado Springs	El Paso	All year	83	44	127
	Cortez	Montezuma	1/1 - 5/31	75	39	114
			6/1 - 8/31	90	39	129
			9/1 - 12/31	75	39	114
	Crested Butte, Gunnison	Gunnison	1/1 - 3/31	237	49	286
			4/1 - 8/31	94	49	143
			9/1 - 11/30	76	49	125
			12/1 - 12/31	237	49	286
	Denver, Aurora	Denver, Adams, Arapahoe, Jefferson, and Douglas	All year	140	49	189
	Douglas County	Douglas	All year	90	54	144
	Durango	La Plata	1/1 - 4/30	86	49	135
			5/1 - 9/30	108	49	157
			10/1 - 12/31	86	49	135
	Fort Collins, Loveland	Larimer	All year	85	44	129
	Glenwood Springs, Grand Junction	Garfield, Mesa	All year	81	49	130
	Montrose	Montrose	1/1 - 4/30	70	39	109
			5/1 - 9/30	80	39	119
			10/1 - 12/31	70	39	109
	Silverthorne,	Summit	1/1 - 1/31	162	54	216
	Breckenridge		2/1 - 3/31	173	54	227
			4/1 - 5/31	92	54	146
			6/1 - 11/30	101	54	155
			12/1 - 12/31	162	54	216
	Steamboat Springs	Routt	1/1 - 2/29	192	54	246
			3/1 - 11/30	119	54	173
			12/1 - 12/31	192	54	246
	Telluride	San Miguel	1/1 - 1/31	172	59	231
			2/1 - 3/31	234	59	293
			4/1 - 5/31	79	59	138
			6/1 - 9/30	128	59	187
			10/1 - 12/31	172	59	231
	Vail	Eagle	1/1 - 1/31	317	64	381
			2/1 - 3/31	252	64	316
			4/1 - 11/30	176	64	240
			12/1 - 12/31	317	64	381
CT	Bridgeport, Danbury	Fairfield	All year	118	64	182
	Cromwell, Old Saybrook	Middlesex	All year	83	44	127
	Hartford	Hartford	All year	103	49	152
	Lakeville, Salisbury	Litchfield	All year	89	64	153
	New Haven	New Haven	All year	92	64	156
	New London, Groton	New London	All year	98	64	162
	Putnam, Danielson, Storrs, Mansfield	Windham, Tolland	All year	71	59	130

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
DC	Washington, DC (also		1/1 - 6/30	$201	$64	$265
	the cities of Alexandria,		7/1 - 8/31	154	64	218
	Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (see also Maryland and Virginia)		9/1 - 12/31	201	64	265
DE	Dover	Kent	1/1 - 5/31	81	44	125
			6/1 - 9/30	94	44	138
			10/1 - 12/31	81	44	125
	Lewes	Sussex	1/1 - 6/30	77	39	116
			7/1 - 8/31	111	39	150
			9/1 - 12/31	77	39	116
	Wilmington	New Castle	All year	111	39	150
FL	Altamonte Springs	Seminole	1/1 - 3/31	96	39	135
			4/1 - 12/31	83	39	122
	Bradenton	Manatee	1/1 - 1/31	98	39	137
			2/1 - 3/31	137	39	176
			4/1 - 12/31	98	39	137
	Cocoa Beach	Brevard	All year	105	44	149
	Daytona Beach	Volusia	1/1 - 1/31	87	39	126
			2/1 - 3/31	138	39	177
			4/1 - 5/31	93	39	132
			6/1 - 7/31	103	39	142
			8/1 - 12/31	87	39	126
	Fort Lauderdale	Broward	1/1 - 4/30	161	54	215
			5/1 - 9/30	107	54	161
			10/1 - 12/31	161	54	215
	Fort Myers	Lee	1/1 - 4/30	133	49	182
			5/1 - 12/31	84	49	133
	Fort Pierce	St. Lucie	1/1 - 1/31	101	49	150
			2/1 - 3/31	133	49	182
			4/1 - 12/31	101	49	150
	Fort Walton Beach,	Okaloosa, Walton	1/1 - 2/29	81	44	125
	DeFuniak Springs		3/1 - 5/31	132	44	176
			6/1 - 7/31	169	44	213
			8/1 - 10/31	113	44	157
			11/1 - 12/31	81	44	125
	Gainesville	Alachua	All year	88	44	132
	Gulf Breeze	Santa Rosa	1/1 - 2/29	97	39	136
			3/1 - 5/31	119	39	158
			6/1 - 7/31	147	39	186
			8/1 - 12/31	97	39	136
	Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach	Duval, Nassau; City of Jacksonville	All year	84	49	133

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
FL	Key West	Monroe	1/1 - 1/31	$188	$64	$252
			2/1 - 3/31	239	64	303
			4/1 - 11/30	156	64	220
			12/1 - 12/31	188	64	252
	Kissimmee	Osceola	1/1 - 5/31	83	39	122
			6/1 - 8/31	70	39	109
			9/1 - 12/31	83	39	122
	Lakeland	Polk	All year	83	39	122
	Leesburg	Lake	All year	83	44	127
	Miami	Miami-Dade	1/1 - 2/29	146	59	205
			3/1 - 9/30	119	59	178
			10/1 - 12/31	146	59	205
	Naples	Collier	1/1 - 1/31	117	64	181
			2/1 - 3/31	214	64	278
			4/1 - 12/31	117	64	181
	Ocala	Marion	1/1 - 3/31	95	44	139
			4/1 - 12/31	85	44	129
	Orlando	Orange	1/1 - 3/31	121	49	170
			4/1 - 12/31	99	49	148
	Palm Beach	Palm Beach (also the cities of Boca Raton, Delray	1/1 - 3/31	158	64	222
		Beach, Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach)	4/1 - 12/31	103	64	167
	Panama City	Bay	1/1 - 2/29	84	49	133
			3/1 - 5/31	120	49	169
			6/1 - 7/31	144	49	193
			8/1 - 12/31	84	49	133
	Pensacola, Pensacola Beach	Escambia	All year	101	49	150
	Punta Gorda	Charlotte	1/1 - 1/31	88	44	132
			2/1 - 3/31	121	44	165
			4/1 - 12/31	88	44	132
	Sarasota	Sarasota	1/1 - 1/31	95	49	144
			2/1 - 3/31	140	49	189
			4/1 - 12/31	95	49	144
	Sebring	Highlands	All year	88	39	127
	St. Augustine	St. Johns	1/1 - 1/31	94	54	148
			2/1 - 3/31	107	54	161
			4/1 - 12/31	94	54	148
	Stuart	Martin	1/1 - 1/31	115	49	164
			2/1 - 3/31	152	49	201
			4/1 - 10/31	108	49	157
			11/1 - 12/31	115	49	164
	Tallahassee	Leon	All year	89	44	133
	Tampa, St. Petersburg	Pinellas, Hillsborough	1/1 - 3/31	123	54	177
			4/1 - 12/31	98	54	152
	Vero Beach	Indian River	1/1 - 1/31	99	49	148
			2/1 - 3/31	132	49	181
			4/1 - 12/31	99	49	148

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
GA	Athens	Clarke	All year	$80	$39	$119
	Atlanta	Fulton, DeKalb, Cobb	1/1 - 3/31	139	49	188
			4/1 - 12/31	129	49	178
	Augusta	Richmond	All year	80	39	119
	Columbus	Muscogee	All year	84	39	123
	Conyers	Rockdale	All year	75	39	114
	Duluth, Norcross, Lawrenceville, Braselton	Gwinnett	All year	76	44	120
	Jekyll Island, Brunswick	Glynn	All year	125	49	174
	Peachtree City, Jonesboro, Morrow, Newnan	Fayette, Clayton, Coweta	All year	77	44	121
	Savannah	Chatham	All year	104	49	153
IA	Cedar Rapids	Linn	All year	75	39	114
	Des Moines	Polk	All year	80	44	124
ID	Boise	Ada	All year	85	49	134
	Coeur d'Alene	Kootenai	1/1 - 5/31	71	59	130
			6/1 - 8/31	105	59	164
			9/1 - 12/31	71	59	130
	Sun Valley, Ketchum	Blaine	All year	79	59	138
	Twin Falls	Twin Falls	All year	81	39	120
IL	Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox	Will	All year	80	44	124
	Chicago	Cook, Lake	1/1 - 4/30	149	64	213
			5/1 - 6/30	188	64	252
			7/1 - 8/31	168	64	232
			9/1 - 11/30	205	64	269
			12/1 - 12/31	149	64	213
	Elgin, Aurora	Kane; City of Elgin	All year	83	44	127
	Oakbrook Terrace	DuPage	All year	104	49	153
	O'Fallon, Fairview	Bond, Calhoun, Clinton, Jersey, Macoupin,	Before 3/17/08	70	39	109
	Heights, Collinsville	Madison, Monroe, St. Clair	After 3/16/08	111	59	170
	Springfield	Sangamon	All year	80	49	129
IN	Bloomington	Monroe	All year	88	44	132
	Brownsburg, Plainfield	Hendricks	All year	75	44	119
	Fort Wayne	Allen	All year	81	39	120
	Hammond, Munster, Merrillville	Lake	All year	85	44	129
	Indianapolis, Carmel	Marion, Hamilton; Fort Benjamin Harrison	All year	97	44	141
	Lafayette	Tippecanoe	All year	81	39	120
	Michigan City	La Porte	All year	78	39	117

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
IN	South Bend	St. Joseph	All year	$92	$44	$136
	Valparaiso, Burlington Beach	Porter	All year	79	49	128
KS	Kansas City, Overland Park	Wyandotte, Johnson	All year	103	44	147
	Wichita	Sedgwick	All year	80	49	129
KY	Boone County	Boone	All year	95	44	139
	Kenton County	Kenton	All year	110	44	154
	Lexington	Fayette	All year	88	49	137
	Louisville	Jefferson	1/1 - 5/31	97	49	146
			6/1 - 9/30	89	49	138
			10/1 - 12/31	97	49	146
LA	Baton Rouge	East Baton Rouge Parish	All year	99	44	143
	Covington, Slidell	St. Tammany Parish	All year	96	49	145
	Lafayette	Lafayette Consolidated Government	All year	79	49	128
	Lake Charles	Calcasieu Parish	All year	76	39	115
	New Orleans	Orleans, Jefferson, Plaquemines, and	1/1 - 6/30	131	59	190
		St. Bernard Parishes	7/1 - 9/30	99	59	158
			10/1 - 12/31	131	59	190
MA	Andover	Essex	All year	87	59	146
	Boston, Cambridge	Suffolk; City of Cambridge	1/1 - 8/31	186	64	250
			9/1 - 10/31	220	64	284
			11/1 - 12/31	186	64	250
	Burlington, Woburn	Middlesex	All year	111	59	170
	Falmouth	City limits of Falmouth	1/1 - 6/30	78	49	127
			7/1 - 8/31	93	49	142
			9/1 - 12/31	78	49	127
	Hyannis	Barnstable	1/1 - 4/30	85	59	144
			5/1 - 6/30	103	59	162
			7/1 - 8/31	133	59	192
			9/1 - 12/31	85	59	144
	Martha's Vineyard	Dukes	1/1 - 6/30	114	64	178
			7/1 - 8/31	197	64	261
			9/1 - 10/31	120	64	184
			11/1 - 12/31	114	64	178
	Nantucket	Nantucket	1/1 - 5/31	131	64	195
			6/1 - 9/30	255	64	319
			10/1 - 12/31	131	64	195
	Northampton	Hampshire	All year	88	39	127
	Pittsfield	Berkshire	All year	94	59	153

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MA	Plymouth, Taunton, New Bedford	Plymouth, Bristol	All year	$93	$54	$147
	Quincy	Norfolk	All year	118	44	162
	Springfield	Hampden	All year	93	44	137
	Worcester	Worcester	All year	92	49	141
MD	Counties of Montgomery		1/1 - 6/30	201	64	265
	and Prince George's		7/1 - 8/31	154	64	218
			9/1 - 12/31	201	64	265
	Aberdeen, Bel Air, Belcamp, Edgewood	Harford	All year	79	44	123
	Annapolis	Anne Arundel	All year	123	64	187
	Baltimore	Baltimore City	All year	155	59	214
	Baltimore County	Baltimore	All year	99	54	153
	Cambridge, St. Michaels	Dorchester, Talbot	1/1 - 3/31	115	54	169
			4/1 - 8/31	147	54	201
			9/1 - 12/31	115	54	169
	Columbia	Howard	All year	114	49	163
	Frederick	Frederick	All year	88	39	127
	Hagerstown	Washington	All year	72	39	111
	La Plata, Indian Head	Charles	All year	75	39	114
	Lexington Park, Leonardtown, Lusby	St. Mary's, Calvert	All year	88	39	127
	Ocean City	Worcester	1/1 - 5/31	85	64	149
			6/1 - 8/31	180	64	244
			9/1 - 12/31	85	64	149
ME	Bar Harbor	Hancock	1/1 - 6/30	83	49	132
			7/1 - 9/30	133	49	182
			10/1 - 12/31	83	49	132
	Kennebunk, Kittery,	York	1/1 - 3/31	70	54	124
	Sanford		4/1 - 6/30	77	54	131
			7/1 - 8/31	115	54	169
			9/1 - 10/31	85	54	139
			11/1 - 12/31	70	54	124
	Portland	Cumberland	1/1 - 6/30	85	44	129
			7/1 - 9/30	107	44	151
			10/1 - 12/31	85	44	129
	Rockport	Knox	1/1 - 6/30	70	49	119
			7/1 - 8/31	76	49	125
			9/1 - 12/31	70	49	119
MI	Ann Arbor	Washtenaw	All year	89	44	133
	Benton Harbor, St. Joseph, Stevensville	Berrien	All year	72	49	121
	Charlevoix	Charlevoix	1/1 - 5/31	73	49	122
			6/1 - 8/31	85	49	134
			9/30 - 12/31	73	49	122
	Detroit	Wayne	All year	105	49	154
	East Lansing, Lansing	Ingham, Eaton	All year	78	39	117

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MI	Flint	Genesee	All year	$79	$39	$118
	Grand Rapids	Kent	All year	80	39	119
	Holland	Ottawa	All year	74	44	118
	Kalamazoo, Battle Creek	Kalamazoo, Calhoun	All year	81	44	125
	Mackinac Island	Mackinac	1/1 - 6/30	70	49	119
			7/1 - 8/31	84	49	133
			9/1 - 12/31	70	49	119
	Midland	Midland	All year	90	39	129
	Mount Pleasant	Isabella	All year	71	44	115
	Muskegon	Muskegon	1/1 - 5/31	70	39	109
			6/1 - 8/31	81	39	120
			9/1 - 12/31	70	39	109
	Ontonagon, Baraga, Houghton	Ontonagon, Baraga, Houghton	All year	72	39	111
	Petoskey	Emmet	1/1 - 6/30	71	54	125
			7/1 - 8/31	91	54	145
			9/1 - 12/31	71	54	125
	Pontiac, Auburn Hills	Oakland	All year	100	44	144
	South Haven	Van Buren	1/1 - 5/31	70	39	109
			6/1 - 8/31	82	39	121
			9/1 - 12/31	70	39	109
	Traverse City, Leland	Grand Traverse, Leelanau	1/1 - 6/30	70	44	114
			7/1 - 8/31	109	44	153
			9/1 - 12/31	70	44	114
	Warren	Macomb	All year	77	39	116
MN	Coon Rapids, Ramsey	Anoka	All year	75	44	119
	Duluth	St. Louis	1/1 - 5/31	74	49	123
			6/1 - 9/30	94	49	143
			10/1 - 12/31	74	49	123
	Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights	Dakota	All year	87	49	136
	Minneapolis, St. Paul	Hennepin, Ramsey	All year	121	64	185
	Rochester	Olmsted	All year	93	44	137
MO	Columbia	Boone	All Year	72	39	111
	Kansas City	Jackson, Clay, Cass, Platte	All year	103	49	152
	Springfield	Greene	All year	73	39	112
	St. Louis	St. Louis, St. Charles; St. Louis City	Before 3/17/08	106	59	165
	St. Louis	St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City	After 3/16/08	111	59	170
MS	Grenada	Grenada	All year	72	44	116
	Gulfport, Biloxi	Harrison	All year	86	44	130

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MS	Hattiesburg	Forrest, Lamar	All year	$75	$49	$124
	Robinsonville	Tunica	All year	75	44	119
	Southaven	Desoto	All year	86	44	130
	Starkville	Oktibbeha	All year	73	44	117
MT	Big Sky, West	Gallatin	1/1 - 6/30	76	49	125
	Yellowstone		7/1 - 8/31	101	49	150
			9/1 - 12/31	76	49	125
	Butte	Silver Bow	All year	72	44	116
	Helena	Lewis and Clark	All year	73	44	117
	Missoula, Polson,	Missoula, Lake, Flathead	1/1 - 5/31	78	44	122
	Kalispell		6/1 - 8/31	96	44	140
			9/1 - 12/31	78	44	122
NC	Asheville	Buncombe	1/1 - 6/30	76	49	125
			7/1 - 10/31	89	49	138
			11/1 - 12/31	76	49	125
	Atlantic Beach,	Carteret	1/1 - 5/31	70	49	119
	Morehead City		6/1 - 8/31	106	49	155
			9/1 - 12/31	70	49	119
	Chapel Hill	Orange	All year	89	49	138
	Charlotte	Mecklenburg	All year	88	49	137
	Durham	Durham	All year	97	49	146
	Greensboro	Guilford	1/1 - 4/30	100	44	144
			5/1 - 9/30	87	44	131
			10/1 - 12/31	100	44	144
	Greenville	Pitt	All year	74	39	113
	Kill Devil	Dare	1/1 - 3/31	70	54	124
			4/1 - 9/30	102	54	156
			10/1 - 12/31	70	54	124
	New Bern, Havelock	Craven	All year	82	44	126
	Raleigh	Wake	All year	88	54	142
	Wilmington	New Hanover	All year	82	49	131
	Winston-Salem	Forsyth	All year	87	44	131
ND	The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota.
NE	Omaha	Douglas	All year	93	49	142
NH	Concord	Merrimack	1/1 - 4/30	76	44	120
			5/1 - 10/31	90	44	134
			11/1 - 12/31	76	44	120
	Conway	Carroll	1/1 - 2/29	117	49	166
			3/1 - 6/30	99	49	148
			7/1 - 8/31	147	49	196
			9/1 - 12/31	117	49	166
	Durham	Strafford	All year	87	44	131
	Laconia	Belknap	1/1 - 5/31	79	39	118
			6/1 - 10/31	95	39	134
			11/1 - 12/31	79	39	118

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
NH	Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth	Grafton, Sullivan	All year	$92	$49	$141
	Manchester	Hillsborough	All year	92	44	136
	Portsmouth	Rockingham	1/1 - 6/30	96	44	140
			7/1 - 9/30	125	44	169
			10/1 - 12/31	96	44	140
NJ	Atlantic City, Cape May,	Atlantic, Cape May	1/1 - 4/30	96	54	150
	Ocean City		5/1 - 10/31	117	54	171
			11/1 - 12/31	96	54	150
	Belle Mead	Somerset	All year	126	44	170
	Cherry Hill, Moorestown	Camden, Burlington	All year	91	44	135
	Eatontown, Freehold	Monmouth	All year	119	49	168
	Edison, Piscataway	Middlesex	All year	112	44	156
	Flemington	Hunterdon	All year	104	39	143
	Newark	Bergen, Essex, Hudson, Passaic	All year	124	49	173
	Parsippany	Morris	All year	134	49	183
	Princeton, Trenton (excluding Comfort Inn)	Mercer	All year	137	44	181
	Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden	Union	All year	103	49	152
	Toms River	Ocean	1/1 - 6/30	85	39	124
			7/1 - 8/31	113	39	152
			9/1 - 12/31	85	39	124
NM	Albuquerque	Bernalillo	All year	75	49	124
	Los Alamos	Los Alamos	All year	78	49	127
	Santa Fe	Santa Fe	1/1 - 8/31	85	59	144
			9/1 - 10/31	91	59	150
			11/1 - 12/31	85	59	144
	Taos	Taos	All year	71	59	130
NV	Incline Village, Crystal	Washoe	1/1 - 5/31	104	49	153
	Bay, Reno, Sparks		6/1 - 8/31	152	49	201
			9/1 - 12/31	104	49	153
	Las Vegas	Clark	1/1 - 5/31	124	64	188
			6/1 - 8/31	93	64	157
			9/1 - 12/31	108	64	172
	Stateline, Carson City	Douglas, Carson City	All year	91	64	155

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
NY	Albany	Albany	All year	$105	$49	$154
	Binghamton, Owego	Broome, Tioga	All year	81	39	120
	Buffalo	Erie	All year	86	54	140
	Floral Park, Garden City, Glen Cove, Great Neck, Roslyn	Nassau	All year	159	64	223
	Glens Falls	Warren	1/1 - 6/30	90	49	139
			7/1 - 8/31	133	49	182
			9/1 - 12/31	90	49	139
	Ithaca, Waterloo, Romulus	Tompkins, Seneca	All year	94	44	138
	Kingston	Ulster	All year	92	49	141
	Lake Placid	Essex	1/1 - 5/31	103	54	157
			6/1 - 8/31	135	54	189
			9/1 - 12/31	103	54	157
	Manhattan	The boroughs of Manhattan, Brooklyn,	1/1 - 6/30	244	64	308
		the Bronx, and Staten Island	7/1 - 8/31	220	64	284
			9/1 - 12/31	311	64	375
	Niagara Falls	Niagara	1/1 - 6/30	70	44	114
			7/1 - 8/31	93	44	137
			9/1 - 12/31	70	44	114
	Nyack, Palisades	Rockland	All year	108	49	157
	Poughkeepsie	Dutchess	All year	106	54	160
	Queens	Queens	Before 3/17/08	135	59	194
			After 3/16/08:
			3/17 - 6/30	244	64	308
			7/1 - 8/31	220	64	284
			9/1 - 9/30	311	64	375
	Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach	Suffolk	All year	127	64	191
	Rochester	Monroe	All year	95	44	139
	Saratoga Springs,	Saratoga, Schenectady	1/1 - 6/30	105	44	149
	Schenectady		7/1 - 8/31	168	44	212
			9/1 - 12/31	105	44	149
	Syracuse	Onondaga	All year	85	44	129
	Tarrytown, White Plains, New Rochelle, Yonkers	Westchester	All year	154	59	213
	Troy	Rensselaer	All year	84	39	123
	West Point	Orange	All year	108	44	152
OH	Akron	Summit	All year	83	49	132
	Canton	Stark	All year	77	44	121
	Cincinnati	Hamilton, Clermont	All year	104	54	158

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
OH	Cleveland	Cuyahoga	All year	$107	$54	$161
	Columbus	Franklin	All year	101	49	150
	Dayton, Fairborn	Greene, Darke, Montgomery	All year	84	44	128
	Hamilton	Butler, Warren	All year	86	49	135
	Mentor	Lake	All year	84	44	128
	Rittman	Wayne, Medina	All year	78	39	117
	Sandusky, Bellevue	Erie, Huron	All year	95	39	134
	Toledo	Lucas	All year	78	44	122
	Youngstown	Mahoning, Trumbull	All year	75	39	114
OK	Oklahoma City	Oklahoma	All year	81	49	130
	Tulsa	Tulsa, Creek, Osage, Rogers	All year	73	44	117
OR	Ashland, Crater Lake	Jackson, Klamath	1/1 - 5/31	77	44	121
			6/1 - 8/31	85	44	129
			9/1 - 12/31	77	44	121
	Beaverton	Washington	All year	90	44	134
	Bend	Deschutes	All year	81	44	125
	Clackamas	Clackamas	All year	77	39	116
	Eugene, Florence	Lane	All year	92	44	136
	Lincoln City	Lincoln	1/1 - 6/30	81	49	130
			7/1 - 8/31	105	49	154
			9/1 - 12/31	81	49	130
	Portland	Multnomah	All year	106	49	155
	Seaside	Clatsop	1/1 - 6/30	85	54	139
			7/1 - 8/31	123	54	177
			9/1 - 12/31	85	54	139
PA	Allentown, Easton, Bethlehem	Lehigh, Northampton	All year	87	44	131
	Bucks County	Bucks	All year	101	59	160
	Chester, Radnor, Essington	Delaware	All year	99	44	143
	Erie	Erie	All year	85	39	124
	Gettysburg	Adams	1/1 - 3/31	75	54	129
			4/1 - 10/31	98	54	152
			11/1 - 12/31	75	54	129
	Harrisburg	Dauphin (except City of Hershey)	All year	89	44	133
	Hershey	City limits of Hershey	1/1 - 5/31	86	44	130
			6/1 - 9/30	141	44	185
			10/1 - 12/31	86	44	130

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
PA	Lancaster	Lancaster	All year	$89	$49	$138
	Malvern, Frazer, Berwyn, Phoenixville	Chester	All year	112	49	161
	Mechanicsburg	Cumberland	All year	79	54	133
	Montgomery County	Montgomery	All year	123	59	182
	Philadelphia	Philadelphia	All year	149	64	213
	Pittsburgh	Allegheny	All year	108	54	162
	Reading	Berks	All year	83	44	127
	Scranton	Lackawanna	All year	73	39	112
	State College	Centre	All year	79	44	123
RI	East Greenwich, Warwick, North Kingstown	Kent, Washington	All year	103	49	152
	Jamestown, Middletown,	Newport	1/1 - 1/31	82	64	146
	Newport		2/1 - 11/30	139	64	203
			12/1 - 12/31	82	64	146
	Providence	Providence	All year	146	54	200
SC	Aiken	Aiken	All year	77	39	116
	Charleston	Charleston, Berkeley, Dorchester	All year	137	54	191
	Columbia	Richland	All year	87	44	131
	Greenville	Greenville	All year	85	49	134
	Hilton Head	Beaufort	1/1 - 3/31	94	54	148
			4/1 - 9/30	136	54	190
			10/1 - 12/31	94	54	148
	Myrtle Beach	Horry	1/1 - 8/31	95	54	149
			9/1 - 10/31	82	54	136
			11/1 - 12/31	95	54	149
SD	Hot Springs	Fall River, Custer	1/1 - 6/30	70	39	109
			7/1 - 8/31	96	39	135
			9/1 - 12/31	70	39	109
	Rapid City	Pennington	1/1 - 5/31	70	44	114
			6/1 - 8/31	107	44	151
			9/1 - 12/31	70	44	114
	Sturgis, Spearfish	Meade, Butte, Lawrence	1/1 - 4/30	70	44	114
			5/1 - 8/31	93	44	137
			9/1 - 12/31	70	44	114
TN	Brentwood, Franklin	Williamson	All year	91	49	140
	Chattanooga	Hamilton	All year	85	44	129
	Knoxville	Knox	All year	77	49	126
	Memphis	Shelby	All year	90	49	139
	Nashville	Davidson	All year	107	54	161
	Oak Ridge	Anderson	All year	79	39	118

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
TX	Arlington, Fort Worth, Grapevine	Tarrant; City limits of Grapevine	All year	$134	$44	$178
	Austin	Travis	All year	97	54	151
	Beaumont	Jefferson	Before 3/17/08	70	39	109
			After 3/16/08	81	49	130
	College Station	Brazos	All year	78	39	117
	Corpus Christi	Nueces	All year	83	44	127
	Dallas	Dallas; City limits of Dallas	1/1 - 3/31	123	59	182
			4/1 - 12/31	109	59	168
	El Paso	El Paso	All year	87	44	131
	Galveston	Galveston	1/1 - 5/31	95	49	144
			6/1 - 7/31	120	49	169
			8/1 - 12/31	95	49	144
	Houston	Montgomery, Fort Bend, Harris; L.B. Johnson Space Center	All year	102	59	161
	Hunt County	Hunt	All year	71	39	110
	Laredo	Webb	All year	85	44	129
	McAllen	Hidalgo	All year	79	44	123
	Plano	Collin	All year	87	49	136
	Round Rock	Williamson	All year	86	44	130
	San Antonio	Bexar	All year	112	54	166
	South Padre Island	Cameron	1/1 - 2/29	73	44	117
			3/1 - 8/31	99	44	143
			9/1 - 12/31	73	44	117
	Waco	McLennan	All year	79	39	118
UT	Park City	Summit	1/1 - 3/31	150	64	214
			4/1 - 12/31	80	64	144
	Provo	Utah	All year	78	49	127
	Salt Lake City	Salt Lake, Tooele	1/1 - 3/31	107	54	161
			4/1 - 12/31	94	54	148
VA	Cities of Alexandria,		1/1 - 6/30	201	64	265
	Fairfax, and Falls		7/1 - 8/31	154	64	218
	Church, and the counties of Arlington and Fairfax		9/1 - 12/31	201	64	265
	Abington	Washington	All year	72	49	121
	Blacksburg	Montgomery	All year	77	54	131
	Charlottesville	City of Charlottesville; Albemarle, Greene	All year	93	44	137
	Chesapeake, Suffolk	Cities of Chesapeake, Suffolk	1/1 - 3/31	81	44	125
			4/1 - 5/31	88	44	132
			6/1 - 8/31	109	44	153
			9/1 - 12/31	81	44	125
	Chesterfield, Henrico Counties	Chesterfield, Henrico	All year	89	49	138
	Hampton City, Newport News	Cities of Hampton City, Newport News	All year	75	44	119
	James City and York	James City and York Counties; City of Williamsburg	1/1 - 3/31	70	54	124
	Counties; Williamsburg		4/1 - 8/31	89	54	143
			9/1 - 12/31	70	54	124

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
VA	Loudon County	Loudon	All year	$141	$59	$200
	Lynchburg	Campbell; City of Lynchburg	All year	72	44	116
	Manassas	City of Manassas	All year	93	39	132
	Norfolk, Portsmouth	Cities of Norfolk, Portsmouth	All year	94	59	153
	Richmond City	City of Richmond	All year	115	54	169
	Roanoke	City limits of Roanoke	All year	84	44	128
	Stafford, Prince William Counties	Stafford, Prince William	All year	88	44	132
	Virginia Beach	City of Virginia Beach	1/1 - 3/31	79	54	133
			4/1 - 5/31	87	54	141
			6/1 - 8/31	140	54	194
			9/1 - 12/31	79	54	133
	Wallops Island	Accomack	1/1 - 6/30	82	49	131
			7/1 - 8/31	119	49	168
			9/1 - 12/31	82	49	131
	Warrenton	Fauquier	All year	91	44	135
VT	Burlington, St. Albans	Chittenden, Franklin	1/1 - 4/30	86	49	135
			5/1 - 10/31	102	49	151
			11/1 - 12/31	86	49	135
	Manchester	Bennington	All year	86	59	145
	Montpelier	Washington	All year	83	54	137
	Stowe	Lamoille	1/1 - 2/29	127	64	191
			3/1 - 11/30	111	64	175
			12/1 - 12/31	127	64	191
	White River Junction	Windsor	1/1 - 2/29	92	54	146
			3/1 - 8/31	82	54	136
			9/1 - 12/31	92	54	146
WA	Anacortes, Camano Island, Coupeville,	San Juan, Skagit, Island	1/1 - 5/31	80	59	139
	Mount Vernon, La Connor, Burlington,		6/1 - 8/31	94	59	153
	Friday Harbor, Oak Harbor		9/1 - 12/31	80	59	139
	Bremerton	Kitsap	All year	79	59	138
	Everett, Lynnwood	Snohomish	All year	90	54	144
	Ocean Shores	Grays Harbor	1/1 - 5/31	89	44	133
			6/1 - 8/31	112	44	156
			9/1 - 12/31	89	44	133
	Olympia, Tumwater	Thurston	All year	80	49	129
	Port Angeles, Port	Clallam, Jefferson	1/1 - 6/30	88	59	147
	Townsend		7/1 - 8/31	126	59	185
			9/1 - 12/31	88	59	147
	Seattle	King	All year	152	64	216
	Spokane	Spokane	All year	77	49	126
	Tacoma	Pierce	All year	108	59	167
	Vancouver	Clark, Cowlitz, Skamania	All year	110	49	159

Table 3.(Effective October 1, 2007 – September 30, 2008) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
WI	Appleton	Outagamie	All year	$79	$44	$123
	Brookfield, Racine	Waukesha, Racine	All year	85	44	129
	Green Bay	Brown	All year	73	44	117
	Lake Geneva	Walworth	1/1 - 5/31	102	54	156
			6/1 - 9/30	141	54	195
			10/1 - 12/31	102	54	156
	Madison	Dane	All year	89	54	143
	Milwaukee	Milwaukee	All year	93	44	137
	Sheboygan	Sheboygan	1/1 - 6/30	72	44	116
			7/1 - 8/31	82	44	126
			9/1 - 12/31	72	44	116
	Sturgeon Bay	Door	1/1 - 6/30	70	49	119
			7/1 - 9/30	81	49	130
			10/1 - 12/31	70	49	119
	Wisconsin Dells	Columbia	1/1 - 6/30	70	64	134
			7/1 - 8/31	82	64	146
			9/1 - 12/31	70	64	134
WV	Charleston	Kanawha	All year	91	44	135
	Morgantown	Monongalia	All year	79	44	123
	Shepherdstown	Jefferson	All year	78	44	122
	Wheeling	Ohio	All year	74	44	118
WY	Cody	Park	1/1 - 4/30	70	44	114
			5/1 - 9/30	102	44	146
			10/1 - 12/31	70	44	114
	Evanston, Rock Springs	Uinta, Sweetwater	All year	73	44	117
	Gillette	Campbell	All year	76	49	125
	Jackson, Pinedale	Teton, Sublette	1/1 - 6/30	91	54	145
			7/1 - 8/31	132	54	186
			9/1 - 11/30	84	54	138
			12/1 - 12/31	91	54	145
	Sheridan	Sheridan	1/1 - 5/31	70	49	119
			6/1 - 8/31	83	49	132
			9/1 - 12/31	70	49	119

¹Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2008, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2008 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2008. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2008, through December 31, 2008. See Transition Rules under How To Use Per Diem Rate Tables for an example. ² Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.” ³ Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).”	⁴ When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.

Table 4.Maximum Federal Per Diem Rates (Effective October 1, 2008 – September 30, 2009)¹

Note: The standard rate of $109 ($70 for lodging and $39 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.)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
AL	Birmingham	Jefferson, Shelby	All year	$94	$44	$138
	Gulf Shores	Baldwin	1/1 - 5/31	110	39	149
			6/1 - 7/31	139	39	178
			8/1 - 12/31	110	39	149
	Huntsville	Madison, Limestone	All year	84	44	128
	Mobile	Mobile	All year	94	49	143
	Montgomery	Montgomery	All year	80	39	119
AR	Hot Springs	Garland	All year	98	49	147
	Little Rock	Pulaski	All year	88	54	142
AZ	Grand Canyon, Flagstaff	Coconino (except city limits of Sedona), Yavapai	1/1 - 2/28	75	44	119
			3/1 - 10/31	93	44	137
			11/1 - 12/31	75	44	119
	Kayenta	Navajo	1/1 - 4/30	75	54	129
			5/1 - 9/30	86	54	140
			10/1 - 12/31	75	54	129
	Phoenix, Scottsdale	Maricopa	1/1 - 4/30	160	59	219
			5/1 - 8/31	96	59	155
			9/1 - 12/31	122	59	181
	Sedona	City limits of Sedona	1/1 - 2/28	135	64	199
			3/1 - 4/30	157	64	221
			5/1 - 12/31	135	64	199
	Sierra Vista	Cochise	All year	78	39	117
	Tucson	Pima	1/1 - 1/31	106	49	155
			2/1 - 5/31	124	49	173
			6/1 - 8/31	83	49	132
			9/1 - 12/31	106	49	155
	Yuma	Yuma	All year	86	39	125
CA	Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek	Contra Costa	All year	113	49	162
	Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake)	Kern	All year	78	44	122
	Barstow, Ontario, Victorville	San Bernardino	All year	97	59	156
	Benicia, Dixon, Fairfield, Vacaville, Vallejo	Solano	All year	93	44	137
	Brawley, Calexico, El Centro, Imperial	Imperial	All year	76	39	115
	Death Valley	Inyo	All year	81	49	130
	Eureka, Arcata, McKinleyville	Humboldt	All year	89	54	143

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
CA	Fresno	Fresno	All year	$95	$54	$149
	Los Angeles	Los Angeles, Orange, Ventura; Edwards AFB	All year	128	64	192
	Mammoth Lakes	Mono	1/1 - 1/31	142	54	196
			2/1 - 11/30	113	54	167
			12/1 - 12/31	142	54	196
	Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur	Marin	All year	122	54	176
	Modesto	Stanislaus	All year	89	49	138
	Monterey	Monterey	All year	133	64	197
	Napa	Napa	All year	146	64	210
	Oakhurst	Madera	1/1 - 4/30	75	39	114
			5/1 - 8/31	90	39	129
			9/1 - 12/31	75	39	114
	Oakland	Alameda	All year	106	59	165
	Palm Springs	Riverside	1/1 - 4/30	139	59	198
			5/1 - 8/31	97	59	156
			9/1 - 12/31	114	59	173
	Point Arena, Gualala	Mendocino	All year	81	54	135
	Redding	Shasta	All year	86	44	130
	Sacramento	Sacramento	All year	114	59	173
	San Diego	San Diego	1/1 - 8/31	147	64	211
			9/1 - 12/31	137	64	201
	San Francisco	San Francisco	1/1 - 8/31	164	64	228
			9/1 - 10/31	185	64	249
			11/1 - 12/31	164	64	228
	San Luis Obispo	San Luis Obispo	1/1 - 6/30	109	54	163
			7/1 - 8/31	131	54	185
			9/1 - 12/31	109	54	163
	San Mateo, Foster City, Belmont	San Mateo	All year	123	54	177
	Santa Barbara	Santa Barbara	1/1 - 6/30	149	59	208
			7/1 - 8/31	194	59	253
			9/1 - 12/31	149	59	208
	Santa Cruz	Santa Cruz	All year	102	54	156
	Santa Monica	City limits of Santa Monica	All year	212	64	276
	Santa Rosa	Sonoma	All year	118	64	182
	South Lake Tahoe	El Dorado	1/1 - 3/31	153	54	207
			4/1 - 6/30	118	54	172
			7/1 - 11/30	132	54	186
			12/1 - 12/31	153	54	207
	Stockton	San Joaquin	All year	83	44	127
	Sunnyvale, Palo Alto, San Jose	Santa Clara	All year	132	59	191
	Tahoe City	Placer	All year	105	59	164
	Truckee	Nevada	1/1 - 3/31	109	59	168
			4/1 - 11/30	94	59	153
			12/1 - 12/31	109	59	168
	Visalia, Lemoore	Tulare, Kings	All year	83	49	132

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
CA	West Sacramento	Yolo	All year	$100	$44	$144
	Yosemite National Park	Mariposa	1/1 - 7/31	133	64	197
			8/1 - 12/31	126	64	190
CO	Aspen	Pitkin	1/1 - 4/30	223	64	287
			5/1 - 9/30	111	64	175
			10/1 - 11/30	85	64	149
			12/1 - 12/31	223	64	287
	Boulder, Broomfield	Boulder, Broomfield	All year	105	54	159
	Colorado Springs	El Paso	All year	88	44	132
	Cortez	Montezuma	1/1 - 5/31	83	39	122
			6/1 - 8/31	102	39	141
			9/1 - 12/31	83	39	122
	Crested Butte, Gunnison	Gunnison	1/1 - 3/31	188	49	237
			4/1 - 5/31	72	49	121
			6/1 - 8/31	96	49	145
			9/1 - 11/30	77	49	126
			12/1 - 12/31	188	49	237
	Denver, Aurora	Denver, Adams, Arapahoe, and Jefferson	All year	149	49	198
	Douglas County	Douglas	All year	104	54	158
	Durango	La Plata	1/1 - 5/31	94	49	143
			6/1 - 9/30	125	49	174
			10/1 - 12/31	94	49	143
	Fort Collins, Loveland	Larimer	All year	93	44	137
	Glenwood Springs, Grand Junction	Garfield, Mesa	All year	91	49	140
	Montrose	Montrose	1/1 - 5/31	76	39	115
			6/1 - 9/30	93	39	132
			10/1 - 12/31	76	39	115
	Silverthorne,	Summit	1/1 - 4/30	157	54	211
	Breckenridge		5/1 - 11/30	96	54	150
			12/1 - 12/31	157	54	211
	Steamboat Springs	Routt	1/1 - 3/31	212	54	266
			4/1 - 11/30	103	54	157
			12/1 - 12/31	212	54	266
	Telluride	San Miguel	1/1 - 3/31	211	59	270
			4/1 - 5/31	99	59	158
			6/1 - 9/30	128	59	187
			10/1 - 12/31	155	59	214
	Vail	Eagle	1/1 - 1/31	268	64	332
			2/1 - 3/31	233	64	297
			4/1 - 7/31	225	64	289
			8/1 - 11/30	127	64	191
			12/1 - 12/31	268	64	332
CT	Bridgeport, Danbury	Fairfield	All year	122	64	186
	Cromwell, Old Saybrook	Middlesex	All year	88	44	132
	Hartford	Hartford	All year	112	49	161
	Lakeville, Salisbury	Litchfield	All year	95	64	159
	New Haven	New Haven	All year	96	64	160
	New London, Groton	New London	All year	105	64	169
	Putnam, Danielson, Storrs, Mansfield	Windham, Tolland	All year	75	59	134

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
DC	Washington, DC (also		1/1 - 6/30	$209	$64	$273
	the cities of Alexandria,		7/1 - 8/31	165	64	229
	Fairfax, and Falls		9/1 - 10/31	233	64	297
	Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (see also Maryland and Virginia)		11/1 - 12/31	209	64	273
DE	Dover	Kent	1/1 - 5/31	83	44	127
			6/1 - 9/30	99	44	143
			10/1 - 12/31	83	44	127
	Lewes	Sussex	1/1 - 6/30	81	39	120
			7/1 - 8/31	117	39	156
			9/1 - 12/31	81	39	120
	Wilmington	New Castle	All year	119	39	158
FL	Altamonte Springs	Seminole	1/1 - 3/31	101	39	140
			4/1 - 12/31	88	39	127
	Boca Raton, Delray	Palm Beach	1/1 - 4/30	145	64	209
	Beach, Jupiter, Palm		5/1 - 11/30	99	64	163
	Beach, Palm Beach Gardens, Palm Beach Shores, Singer Island, and West Palm Beach		12/1 - 12/31	145	64	209
	Bradenton	Manatee	1/1 - 4/30	115	39	154
			5/1 - 12/31	85	39	124
	Cocoa Beach	Brevard	All year	106	44	150
	Daytona Beach	Volusia	1/1 - 1/31	93	39	132
			2/1 - 7/31	117	39	156
			8/1 - 12/31	93	39	132
	Fort Lauderdale	Broward	1/1 - 4/30	176	54	230
			5/1 - 9/30	118	54	172
			10/1 - 12/31	176	54	230
	Fort Myers	Lee	1/1 - 4/30	128	49	177
			5/1 - 12/31	88	49	137
	Fort Pierce	St. Lucie	1/1 - 4/30	118	49	167
			5/1 - 10/31	96	49	145
			11/1 - 12/31	118	49	167
	Fort Walton Beach,	Okaloosa, Walton	1/1 - 2/28	83	44	127
	DeFuniak Springs		3/1 - 5/31	135	44	179
			6/1 - 7/31	176	44	220
			8/1 - 10/31	118	44	162
			11/1 - 12/31	83	44	127
	Gainesville	Alachua	All year	93	44	137
	Gulf Breeze	Santa Rosa	1/1 - 2/28	105	39	144
			3/1 - 5/31	124	39	163
			6/1 - 7/31	150	39	189
			8/1 - 12/31	105	39	144
	Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernandina Beach, Atlantic Beach	Duval, Nassau; City of Jacksonville	All year	89	49	138

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
FL	Key West	Monroe	1/1 - 1/31	$202	$64	$266
			2/1 - 3/31	243	64	307
			4/1 - 11/30	167	64	231
			12/1 - 12/31	202	64	266
	Kissimmee	Osceola	1/1 - 7/31	85	39	124
			8/1 - 12/31	79	39	118
	Lakeland	Polk	All year	87	39	126
	Leesburg	Lake	All year	77	44	121
	Miami	Miami-Dade	1/1 - 2/28	149	59	208
			3/1 - 9/30	121	59	180
			10/1 - 12/31	149	59	208
	Naples	Collier	1/1 - 1/31	134	64	198
			2/1 - 3/31	221	64	285
			4/1 - 9/30	120	64	184
			10/1 - 12/31	134	64	198
	Ocala	Marion	All year	91	44	135
	Orlando	Orange	1/1 - 3/31	133	49	182
			4/1 - 12/31	109	49	158
	Panama City	Bay	1/1 - 2/28	85	49	134
			3/1 - 5/31	125	49	174
			6/1 - 7/31	146	49	195
			8/1 - 12/31	85	49	134
	Pensacola, Pensacola Beach	Escambia	All year	107	49	156
	Punta Gorda	Charlotte	1/1 - 1/31	88	44	132
			2/1 - 3/31	115	44	159
			4/1 - 12/31	88	44	132
	Sarasota	Sarasota	1/1 - 1/31	101	49	150
			2/1 - 3/31	143	49	192
			4/1 - 12/31	101	49	150
	Sebring	Highlands	1/1 - 3/31	137	39	176
			4/1 - 12/31	76	39	115
	St. Augustine	St. Johns	All year	105	54	159
	Stuart	Martin	1/1 - 4/30	129	49	178
			5/1 - 12/31	93	49	142
	Tallahassee	Leon	All year	89	44	133
	Tampa, St. Petersburg	Pinellas, Hillsborough	1/1 - 3/31	127	54	181
			4/1 - 12/31	104	54	158
	Vero Beach	Indian River	1/1 - 1/31	95	49	144
			2/1 - 3/31	127	49	176
			4/1 - 12/31	95	49	144

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
GA	Athens	Clarke	All year	$90	$39	$129
	Atlanta	Fulton, DeKalb, Cobb	All year	141	49	190
	Augusta	Richmond	All year	79	39	118
	Columbus	Muscogee	All year	92	39	131
	Conyers	Rockdale	All year	77	39	116
	Duluth, Norcross, Lawrenceville, Braselton	Gwinnett	All year	80	44	124
	Jekyll Island, Brunswick	Glynn	1/1 - 2/28	120	49	169
			3/1 - 9/30	146	49	195
			10/1 - 12/31	120	49	169
	Peachtree City, Jonesboro, Morrow, Newnan	Fayette, Clayton, Coweta	All year	77	44	121
	Savannah	Chatham	All year	108	49	157
IA	Cedar Rapids	Linn	All year	80	39	119
	Des Moines	Polk	All year	86	44	130
ID	Boise	Ada	All year	86	49	135
	Coeur d'Alene	Kootenai	1/1 - 6/30	75	59	134
			7/1 - 8/31	109	59	168
			9/1 - 12/31	75	59	134
	Sun Valley, Ketchum	Blaine	All year	84	59	143
	Twin Falls	Twin Falls	All year	86	39	125
IL	Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox	Will	All year	91	44	135
	Chicago	Cook, Lake	1/1 - 4/30	157	64	221
			5/1 - 6/30	209	64	273
			7/1 - 8/31	177	64	241
			9/1 - 11/30	218	64	282
			12/1 - 12/31	157	64	221
	Elgin, Aurora	Kane; City of Elgin	All year	87	44	131
	Oakbrook Terrace	DuPage	All year	106	49	155
	O'Fallon, Fairview	Bond, Calhoun, Clinton, Jersey, Macoupin,	All year	111	59	170
	Heights, Collinsville	Madison, Monroe, St. Clair
	Springfield	Sangamon	All year	83	49	132
IN	Bloomington	Monroe	All year	96	44	140
	Brownsburg, Plainfield	Hendricks	All year	78	44	122
	Fort Wayne	Allen	All year	90	39	129
	Hammond, Munster, Merrillville	Lake	All year	93	44	137
	Indianapolis, Carmel	Marion, Hamilton; Fort Benjamin Harrison	All year	94	44	138
	Lafayette	Tippecanoe	All year	87	39	126
	Michigan City	La Porte	All year	82	39	121

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
IN	South Bend	St. Joseph	All year	$95	$44	$139
	Valparaiso, Burlington Beach	Porter	All year	82	49	131
KS	Kansas City, Overland Park	Wyandotte, Johnson	All year	107	44	151
	Wichita	Sedgwick	All year	86	49	135
KY	Boone County	Boone	All year	98	44	142
	Kenton County	Kenton	All year	117	44	161
	Lexington	Fayette	All year	91	49	140
	Louisville	Jefferson	1/1 - 5/31	103	49	152
			6/1 - 9/30	94	49	143
			10/1 - 12/31	103	49	152
LA	Baton Rouge	East Baton Rouge Parish	All year	101	44	145
	Covington, Slidell	St. Tammany Parish	All year	96	49	145
	Lafayette	Lafayette Consolidated Government	All year	86	49	135
	Lake Charles	Calcasieu Parish	All year	80	39	119
	New Orleans	Orleans, Jefferson, Plaquemines, and	1/1 - 6/30	140	59	199
		St. Bernard Parishes	7/1 - 9/30	101	59	160
			10/1 - 12/31	140	59	199
MA	Andover	Essex	All year	90	59	149
	Boston, Cambridge	Suffolk; City of Cambridge	1/1 - 8/31	203	64	267
			9/1 - 10/31	256	64	320
			11/1 - 12/31	203	64	267
	Burlington, Woburn	Middlesex	All year	119	59	178
	Falmouth	City limits of Falmouth	1/1 - 6/30	100	49	149
			7/1 - 8/31	142	49	191
			9/1 - 12/31	100	49	149
	Hyannis	Barnstable	1/1 - 6/30	85	59	144
			7/1 - 8/31	118	59	177
			9/1 - 12/31	85	59	144
	Martha's Vineyard	Dukes	1/1 - 5/31	106	64	170
			6/1 - 8/31	186	64	250
			9/1 - 10/31	123	64	187
			11/1 - 12/31	106	64	170
	Nantucket	Nantucket	1/1 - 5/31	119	64	183
			6/1 - 9/30	206	64	270
			10/1 - 12/31	119	64	183
	Northampton	Hampshire	All year	91	39	130
	Pittsfield	Berkshire	All year	109	59	168

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MA	Plymouth, Taunton, New Bedford	Plymouth, Bristol	All year	$95	$54	$149
	Quincy	Norfolk	All year	123	44	167
	Springfield	Hampden	All year	96	44	140
	Worcester	Worcester	All year	96	49	145
MD	Counties of Montgomery		1/1 - 6/30	209	64	273
	and Prince George's		7/1 - 8/31	165	64	229
			9/1 - 10/31	233	64	297
			11/1 - 12/31	209	64	273
	Aberdeen, Bel Air, Belcamp, Edgewood	Harford	All year	83	44	127
	Annapolis	Anne Arundel	All year	126	64	190
	Baltimore	Baltimore City	1/1 - 8/31	157	59	216
			9/1 - 10/31	172	59	231
			11/1 - 12/31	157	59	216
	Baltimore County	Baltimore	All year	106	54	160
	Cambridge, St. Michaels	Dorchester, Talbot	1/1 - 4/30	105	54	159
			5/1 - 8/31	163	54	217
			9/1 - 10/31	140	54	194
			11/1 - 12/31	105	54	159
	Columbia	Howard	All year	125	49	174
	Frederick	Frederick	All year	89	39	128
	Hagerstown	Washington	All year	76	39	115
	La Plata, Indian Head	Charles	All year	90	39	129
	Lexington Park, Leonardtown, Lusby	St. Mary's, Calvert	All year	97	39	136
	Ocean City	Worcester	1/1 - 5/31	82	64	146
			6/1 - 9/30	181	64	245
			10/1 - 12/31	82	64	146
ME	Bar Harbor	Hancock	1/1 - 6/30	87	49	136
			7/1 - 9/30	143	49	192
			10/1 - 12/31	87	49	136
	Kennebunk, Kittery,	York	1/1 - 3/31	70	54	124
	Sanford		4/1 - 6/30	83	54	137
			7/1 - 8/31	126	54	180
			9/1 - 10/31	93	54	147
			11/1 - 12/31	70	54	124
	Portland	Cumberland, Sagadahoc	1/1 - 6/30	89	44	133
			7/1 - 9/30	113	44	157
			10/1 - 12/31	89	44	133
	Rockport	Knox	1/1 - 6/30	70	49	119
			7/1 - 8/31	78	49	127
			9/1 - 12/31	70	49	119
MI	Ann Arbor	Washtenaw	All year	91	44	135
	Benton Harbor, St. Joseph, Stevensville	Berrien	All year	74	49	123
	Charlevoix	Charlevoix	All year	74	49	123
	Detroit	Wayne	All year	107	49	156
	East Lansing, Lansing	Ingham, Eaton	All year	81	39	120

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MI	Flint	Genesee	All year	$80	$39	$119
	Grand Rapids	Kent	All year	84	39	123
	Holland	Ottawa	All year	82	44	126
	Kalamazoo, Battle Creek	Kalamazoo, Calhoun	All year	86	44	130
	Mackinac Island	Mackinac	1/1 - 6/30	70	49	119
			7/1 - 8/31	88	49	137
			9/1 - 12/31	70	49	119
	Midland	Midland	All year	78	39	117
	Mount Pleasant	Isabella	All year	73	44	117
	Muskegon	Muskegon	1/1 - 5/31	72	39	111
			6/1 - 8/31	88	39	127
			9/1 - 12/31	72	39	111
	Ontonagon, Baraga, Houghton	Ontonagon, Baraga, Houghton	All year	75	39	114
	Petoskey	Emmet	1/1 - 6/30	71	54	125
			7/1 - 8/31	94	54	148
			9/1 - 12/31	71	54	125
	Pontiac, Auburn Hills	Oakland	All year	97	44	141
	South Haven	Van Buren	1/1 - 5/31	70	39	109
			6/1 - 8/31	85	39	124
			9/1 - 12/31	70	39	109
	Traverse City, Leland	Grand Traverse, Leelanau	1/1 - 6/30	70	44	114
			7/1 - 8/31	118	44	162
			9/1 - 12/31	70	44	114
	Warren	Macomb	All year	77	39	116
MN	Duluth	St. Louis	1/1 - 5/31	82	49	131
			6/1 - 8/31	103	49	152
			9/1 - 12/31	82	49	131
	Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights	Dakota	All year	90	49	139
	Minneapolis, St. Paul	Hennepin, Ramsey	All year	130	64	194
	Rochester	Olmsted	All year	95	44	139
MO	Columbia	Boone	All Year	79	39	118
	Kansas City	Jackson, Clay, Cass, Platte	All year	107	49	156
	Springfield	Greene	All year	76	39	115
	St. Louis	St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City	All year	111	59	170
MS	Grenada	Grenada	All year	75	44	119
	Gulfport, Biloxi	Harrison	All year	80	44	124

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MS	Hattiesburg	Forrest, Lamar	All year	$76	$49	$125
	Robinsonville	Tunica	All year	81	44	125
	Southaven	Desoto	All year	91	44	135
	Starkville	Oktibbeha	All year	76	44	120
MT	Big Sky, West	Gallatin	1/1 - 6/30	82	49	131
	Yellowstone		7/1 - 8/31	107	49	156
			9/1 - 12/31	82	49	131
	Butte	Silver Bow	All year	80	44	124
	Helena	Lewis and Clark	All year	77	44	121
	Missoula, Polson,	Missoula, Lake, Flathead	1/1 - 5/31	84	44	128
	Kalispell		6/1 - 8/31	106	44	150
			9/1 - 12/31	84	44	128
NC	Asheville	Buncombe	1/1 - 6/30	81	49	130
			7/1 - 10/31	94	49	143
			11/1 - 12/31	81	49	130
	Atlantic Beach,	Carteret	1/1 - 5/31	76	49	125
	Morehead City		6/1 - 8/31	106	49	155
			9/1 - 12/31	76	49	125
	Chapel Hill	Orange	All year	92	49	141
	Charlotte	Mecklenburg	All year	97	49	146
	Durham	Durham	All year	95	49	144
	Fayetteville	Cumberland	All year	85	49	134
	Greensboro	Guilford	All year	89	44	133
	Greenville	Pitt	All year	80	39	119
	Kill Devil	Dare	1/1 - 4/30	70	54	124
			5/1 - 9/30	116	54	170
			10/1 - 12/31	70	54	124
	New Bern, Havelock	Craven	All year	89	44	133
	Raleigh	Wake	All year	92	54	146
	Wilmington	New Hanover	1/1 - 5/31	93	49	142
			6/1 - 7/31	109	49	158
			8/1 - 12/31	93	49	142
	Winston-Salem	Forsyth	All year	89	44	133
ND	The standard CONUS rate of $109 ($70 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota.
NE	Omaha	Douglas	All year	99	49	148
NH	Concord	Merrimack	1/1 - 4/30	85	44	129
			5/1 - 10/31	94	44	138
			11/1 - 12/31	85	44	129
	Conway	Carroll	1/1 - 5/31	112	49	161
			6/1 - 8/31	145	49	194
			9/1 - 12/31	112	49	161
	Durham	Strafford	All year	94	44	138
	Laconia	Belknap	1/1 - 5/31	86	39	125
			6/1 - 10/31	99	39	138
			11/1 - 12/31	86	39	125

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
NH	Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth	Grafton, Sullivan	All year	$99	$49	$148
	Manchester	Hillsborough	All year	98	44	142
	Portsmouth	Rockingham	1/1 - 6/30	102	44	146
			7/1 - 9/30	132	44	176
			10/1 - 12/31	102	44	146
NJ	Atlantic City, Cape May,	Atlantic, Cape May	1/1 - 4/30	105	54	159
	Ocean City		5/1 - 10/31	117	54	171
			11/1 - 12/31	105	54	159
	Belle Mead	Somerset	All year	127	44	171
	Cherry Hill, Moorestown	Camden, Burlington	All year	94	44	138
	Eatontown, Freehold	Monmouth	All year	125	49	174
	Edison, Piscataway	Middlesex	All year	114	44	158
	Flemington	Hunterdon	All year	113	39	152
	Newark	Bergen, Essex, Hudson, Passaic	All year	133	49	182
	Parsippany	Morris	All year	142	49	191
	Princeton, Trenton	Mercer	All year	139	44	183
	Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden	Union	All year	106	49	155
	Toms River	Ocean	1/1 - 5/31	92	39	131
			6/1 - 8/31	116	39	155
			9/1 - 12/31	92	39	131
NM	Albuquerque	Bernalillo	All year	80	49	129
	Los Alamos	Los Alamos	All year	82	49	131
	Santa Fe	Santa Fe	All year	86	59	145
	Taos	Taos	All year	75	59	134
NV	Incline Village, Crystal	Washoe	1/1 - 6/30	110	49	159
	Bay, Reno, Sparks		7/1 - 8/31	149	49	198
			9/1 - 12/31	110	49	159
	Las Vegas	Clark	1/1 - 5/31	126	64	190
			6/1 - 12/31	105	64	169
	Stateline, Carson City	Douglas, Carson City	All year	103	64	167

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
NY	Albany	Albany	All year	$111	$49	$160
	Binghamton, Owego	Broome, Tioga	All year	87	39	126
	Buffalo	Erie	All year	92	54	146
	Floral Park, Garden City, Glen Cove, Great Neck, Roslyn	Nassau	All year	162	64	226
	Glens Falls	Warren	1/1 - 6/30	98	49	147
			7/1 - 8/31	150	49	199
			9/1 - 12/31	98	49	147
	Ithaca, Waterloo, Romulus	Tompkins, Seneca	All year	102	44	146
	Kingston	Ulster	All year	96	49	145
	Lake Placid	Essex	1/1 - 5/31	111	54	165
			6/1 - 8/31	150	54	204
			9/1 - 12/31	111	54	165
	Manhattan (includes	Bronx, Kings, New York, Queens, Richmond	1/1 - 6/30	285	64	349
	the boroughs of		7/1 - 8/31	259	64	323
	Manhattan, Brooklyn,		9/1 - 12/31	360	64	424
	the Bronx, Queens, and Staten Island)
	Niagara Falls	Niagara	1/1 - 4/30	79	44	123
			5/1 - 8/31	97	44	141
			9/1 - 12/31	79	44	123
	Nyack, Palisades	Rockland	All year	117	49	166
	Poughkeepsie	Dutchess	All year	110	54	164
	Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach	Suffolk	All year	131	64	195
	Rochester	Monroe	All year	101	44	145
	Saratoga Springs,	Saratoga, Schenectady	1/1 - 6/30	106	44	150
	Schenectady		7/1 - 8/31	169	44	213
			9/1 - 12/31	106	44	150
	Syracuse	Onondaga	All year	94	44	138
	Tarrytown, White Plains, New Rochelle, Yonkers	Westchester	All year	164	59	223
	Troy	Rensselaer	All year	97	39	136
	West Point	Orange	All year	114	44	158
OH	Akron	Summit	All year	88	49	137
	Canton	Stark	All year	90	44	134
	Cincinnati	Hamilton, Clermont	All year	112	54	166

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
OH	Cleveland	Cuyahoga	All year	$110	$54	$164
	Columbus	Franklin	All year	105	49	154
	Dayton, Fairborn	Greene, Darke, Montgomery	All year	84	44	128
	Hamilton	Butler, Warren	All year	91	49	140
	Mentor	Lake	All year	87	44	131
	Rittman	Wayne, Medina	All year	82	39	121
	Sandusky, Bellevue	Erie, Huron	All year	108	39	147
	Toledo	Lucas	All year	81	44	125
	Youngstown	Mahoning, Trumbull	All year	82	39	121
OK	Oklahoma City	Oklahoma	All year	83	49	132
	Tulsa	Tulsa, Creek, Osage, Rogers	All year	79	44	123
OR	Ashland, Crater Lake	Jackson, Klamath	All year	87	44	131
	Beaverton	Washington	All year	98	44	142
	Bend	Deschutes	1/1 - 6/30	90	44	134
			7/1 - 8/31	124	44	168
			9/1 - 12/31	90	44	134
	Clackamas	Clackamas	All year	85	39	124
	Eugene, Florence	Lane	All year	100	44	144
	Lincoln City	Lincoln	1/1 - 6/30	86	49	135
			7/1 - 8/31	112	49	161
			9/1 - 12/31	86	49	135
	Portland	Multnomah	All year	116	49	165
	Seaside	Clatsop	1/1 - 6/30	89	54	143
			7/1 - 8/31	132	54	186
			9/1 - 12/31	89	54	143
PA	Allentown, Easton, Bethlehem	Lehigh, Northampton	All year	91	44	135
	Bucks County	Bucks	All year	102	59	161
	Chester, Radnor, Essington	Delaware	All year	107	44	151
	Erie	Erie	All year	92	39	131
	Gettysburg	Adams	1/1 - 3/31	78	54	132
			4/1 - 10/31	103	54	157
			11/1 - 12/31	78	54	132
	Harrisburg	Dauphin (except City of Hershey)	All year	99	44	143
	Hershey	City limits of Hershey	1/1 - 2/28	91	44	135
			3/1 - 5/31	97	44	141
			6/1 - 9/30	159	44	203
			10/1 - 12/31	91	44	135

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
PA	Lancaster	Lancaster	All year	$95	$49	$144
	Malvern, Frazer, Berwyn, Phoenixville	Chester	All year	122	49	171
	Mechanicsburg	Cumberland	All year	84	54	138
	Montgomery County	Montgomery	All year	128	59	187
	Philadelphia	Philadelphia	1/1 - 8/31	155	64	219
			9/1 - 11/30	166	64	230
			12/1 - 12/31	155	64	219
	Pittsburgh	Allegheny	All year	114	54	168
	Reading	Berks	All year	98	44	142
	Scranton	Lackawanna	All year	80	39	119
	State College	Centre	All year	88	44	132
RI	East Greenwich, Warwick, North Kingstown	Kent, Washington	All year	103	49	152
	Jamestown, Middletown,	Newport	1/1 - 5/31	120	64	184
	Newport		6/1 - 9/30	178	64	242
			10/1 - 12/31	120	64	184
	Providence	Providence	All year	145	54	199
SC	Aiken	Aiken	All year	81	39	120
	Charleston	Charleston, Berkeley, Dorchester	All year	141	54	195
	Columbia	Richland	All year	92	44	136
	Greenville	Greenville	All year	92	49	141
	Hilton Head	Beaufort	1/1 - 3/31	98	54	152
			4/1 - 8/31	144	54	198
			9/30 - 10/31	114	54	168
			11/1 - 12/31	98	54	152
	Myrtle Beach	Horry	1/1 - 2/28	70	54	124
			3/1 - 8/31	114	54	168
			9/1 - 10/31	86	54	140
			11/1 - 12/31	70	54	124
SD	Hot Springs	Fall River, Custer	1/1 - 5/31	70	39	109
			6/1 - 8/31	92	39	131
			9/1 - 12/31	70	39	109
	Rapid City	Pennington	1/1 - 5/31	70	44	114
			6/1 - 8/31	109	44	153
			9/1 - 12/31	70	44	114
	Sturgis, Spearfish	Meade, Butte, Lawrence	1/1 - 4/30	70	44	114
			5/1 - 8/31	95	44	139
			9/1 - 12/31	70	44	114
TN	Brentwood, Franklin	Williamson	All year	101	49	150
	Chattanooga	Hamilton	All year	87	44	131
	Knoxville	Knox	All year	83	49	132
	Memphis	Shelby	All year	99	49	148
	Nashville	Davidson	All year	117	54	171
	Oak Ridge	Anderson	All year	86	39	125

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
TX	Arlington, Fort Worth, Grapevine	Tarrant; City limits of Grapevine	All year	$149	$44	$193
	Austin	Travis	1/1 - 3/31	114	54	168
			4/1 - 8/31	107	54	161
			9/1 - 12/31	114	54	168
	Beaumont	Jefferson	All year	82	49	131
	College Station	Brazos	All year	86	39	125
	Corpus Christi	Nueces	All year	89	44	133
	Dallas	Dallas; City limits of Dallas	1/1 - 3/31	129	59	188
			4/1 - 12/31	115	59	174
	El Paso	El Paso	All year	92	44	136
	Galveston	Galveston	1/1 - 5/31	99	49	148
			6/1 - 7/31	121	49	170
			8/1 - 12/31	99	49	148
	Houston	Montgomery, Fort Bend, Harris; L.B. Johnson Space Center	All year	110	59	169
	Hunt County	Hunt	All year	81	39	120
	Laredo	Webb	All year	88	44	132
	McAllen	Hidalgo	All year	84	44	128
	Plano	Collin	All year	108	49	157
	Round Rock	Williamson	All year	95	44	139
	San Antonio	Bexar	All year	117	54	171
	South Padre Island	Cameron	1/1 - 5/31	84	44	128
			6/1 - 7/31	110	44	154
			8/1 - 12/31	84	44	128
	Waco	McLennan	All year	85	39	124
UT	Park City	Summit	1/1 - 3/31	164	64	228
			4/1 - 12/31	91	64	155
	Provo	Utah	All year	86	49	135
	Salt Lake City	Salt Lake, Tooele	1/1 - 3/31	116	54	170
			4/1 - 12/31	102	54	156
VA	Cities of Alexandria,		1/1 - 6/30	209	64	273
	Fairfax, and Falls		7/1 - 8/31	165	64	229
	Church, and the		9/1 - 10/31	233	64	297
	counties of Arlington and Fairfax		11/1 - 12/31	209	64	273
	Abington	Washington	1/1 - 3/31	79	49	128
			4/1 - 5/31	72	49	121
			6/1 - 12/31	79	49	128
	Blacksburg	Montgomery	All year	80	54	134
	Charlottesville	City of Charlottesville; Albemarle, Greene	All year	100	44	144
	Chesapeake, Suffolk	Cities of Chesapeake, Suffolk	1/1 - 3/31	89	44	133
			4/1 - 5/31	97	44	141
			6/1 - 8/31	107	44	151
			9/1 - 12/31	89	44	133
	Chesterfield, Henrico Counties	Chesterfield, Henrico	All year	93	49	142
	Fredericksburg	City of Fredericksburg; Spotsylvania	All year	74	54	128
	Hampton City, Newport News	Cities of Hampton City, Newport News	All year	81	44	125

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
VA	James City and York	James City and York Counties; City of Williamsburg	1/1 - 3/31	$75	$54	$129
	Counties; Williamsburg		4/1 - 8/31	97	54	151
			9/1 - 12/31	75	54	129
	Loudon County	Loudon	All year	140	59	199
	Lynchburg	Campbell; City of Lynchburg	All year	78	44	122
	Manassas	City of Manassas	All year	101	39	140
	Norfolk, Portsmouth	Cities of Norfolk, Portsmouth	All year	96	59	155
	Richmond City	City of Richmond	1/1 - 8/31	123	54	177
			9/1 - 10/31	129	54	183
			11/1 - 12/31	123	54	177
	Roanoke	City limits of Roanoke	All year	96	44	140
	Stafford, Prince William Counties	Stafford, Prince William	All year	95	44	139
	Virginia Beach	City of Virginia Beach	1/1 - 5/31	88	54	142
			6/1 - 8/31	151	54	205
			9/1 - 12/31	88	54	142
	Wallops Island	Accomack	1/1 - 6/30	87	49	136
			7/1 - 8/31	121	49	170
			9/1 - 12/31	87	49	136
	Warrenton	Fauquier	All year	99	44	143
VT	Burlington, St. Albans	Chittenden, Franklin	1/1 - 4/30	90	49	139
			5/1 - 10/31	105	49	154
			11/1 - 12/31	90	49	139
	Manchester	Bennington	All year	94	59	153
	Montpelier	Washington	All year	93	54	147
	Stowe	Lamoille	1/1 - 3/31	141	64	205
			4/1 - 11/30	121	64	185
			12/1 - 12/31	141	64	205
	White River Junction	Windsor	1/1 - 2/28	90	54	144
			3/1 - 5/31	82	54	136
			6/1 - 12/31	90	54	144
WA	Anacortes, Camano	San Juan, Skagit, Island	1/1 - 5/31	84	59	143
	Island, Coupeville,		6/1 - 8/31	94	59	153
	Mount Vernon, La Connor, Burlington, Friday Harbor, Oak Harbor		9/1 - 12/31	84	59	143
	Bremerton	Kitsap	All year	83	59	142
	Everett, Lynnwood	Snohomish	All year	99	54	153
	Ocean Shores	Grays Harbor	1/1 - 6/30	86	44	130
			7/1 - 8/31	109	44	153
			9/1 - 12/31	86	44	130
	Olympia, Tumwater	Thurston	All year	86	49	135
	Port Angeles, Port	Clallam, Jefferson	1/1 - 6/30	92	59	151
	Townsend		7/1 - 8/31	129	59	188
			9/1 - 12/31	92	59	151
	Seattle	King	All year	158	64	222
	Spokane	Spokane	All year	83	49	132
	Tacoma	Pierce	All year	118	59	177
	Vancouver	Clark, Cowlitz, Skamania	All year	120	49	169

Table 4.(Effective October 1, 2008 – September 30, 2009) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
WI	Appleton	Outagamie	All year	$81	$44	$125
	Brookfield, Racine	Waukesha, Racine	All year	92	44	136
	Green Bay	Brown	All year	75	44	119
	Lake Geneva	Walworth	1/1 - 4/30	98	54	152
			5/1 - 9/30	146	54	200
			10/1 - 12/31	98	54	152
	Madison	Dane	All year	90	54	144
	Milwaukee	Milwaukee	All year	99	44	143
	Sheboygan	Sheboygan	All year	79	44	123
	Sturgeon Bay	Door	1/1 - 6/30	70	49	119
			7/1 - 9/30	88	49	137
			10/1 - 12/31	70	49	119
	Wisconsin Dells	Columbia	1/1 - 6/30	70	64	134
			7/1 - 8/31	86	64	150
			9/1 - 12/31	70	64	134
WV	Charleston	Kanawha	All year	95	44	139
	Morgantown	Monongalia	All year	83	44	127
	Shepherdstown	Jefferson	All year	80	44	124
	Wheeling	Ohio	All year	93	44	137
WY	Cody	Park	1/1 - 4/30	75	44	119
			5/1 - 9/30	110	44	154
			10/1 - 12/31	75	44	119
	Evanston, Rock Springs	Uinta, Sweetwater	All year	91	44	135
	Gillette	Campbell	1/1 - 6/30	85	49	134
			7/1 - 8/31	104	49	153
			9/1 - 12/31	85	49	134
	Jackson, Pinedale	Teton, Sublette	1/1 - 6/30	113	54	167
			7/1 - 8/31	164	54	218
			9/1 - 11/30	104	54	158
			12/1 - 12/31	113	54	167
	Sheridan	Sheridan	1/1 - 5/31	70	49	119
			6/1 - 8/31	90	49	139
			9/1 - 12/31	70	49	119

¹Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2009, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2009 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2009. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2009, through December 31, 2009. See Transition Rules under How To Use Per Diem Rate Tables for an example. ² Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.” ³ Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).”	⁴ When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.

Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or your local IRS office.

Free tax services. To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone.

Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Free help with your return. Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA 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, call 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
www.irs.gov and enter keyword “VITA” in the upper right-hand corner.

Internet. You can access the IRS website at www.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 2008 refund. Go to www.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 2008 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, instructions, and publications.
Order IRS products online.
Research your tax questions online.
Search publications online by topic or keyword.
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.
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 1-800-829-3676 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 2008 refund, call 1-800-829-1954 during business hours 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 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. 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 1-800-829-1954.

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

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.
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 2009.
– The final release will ship the beginning of March 2009.

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). The price is discounted to $25 for orders placed prior to December 1, 2008.

Small Business Resource Guide 2009. This online guide is a must for every small business owner or any taxpayer about to start a business. This year's guide includes:

Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
All the business tax forms, instructions, and publications needed to successfully manage a business.
Tax law changes for 2009.
Tax Map: an electronic research tool and finding aid.
Web links to various government agencies, business associations, and IRS organizations.
“Rate the Product” survey—your opportunity to suggest changes for future editions.
A site map of the guide to help you navigate the pages with ease.
An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.

The information is updated during the year. Visit
www.irs.gov and enter keyword “SBRG” in the upper right-hand corner for more information.