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Pub. 1542, Per Diem Rates 2006 Tax Year

Publication 1542 - Main Contents

This is archived information that pertains only to the 2006 Tax Year. If you
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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 $226 ($58 meals and incidental expenses (M&IE)) per diem, effective October 1, 2005. For travel on or after October 1, 2005, all other localities within CONUS are eligible for $141 ($45 M&IE) per diem under the high-low method.

  Table 2 lists the localities that are eligible for $246 ($58 M&IE) per diem, effective October 1, 2006. For travel on or after October 1, 2006, the per diem for all other localities increases to $148 ($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, 2005; those in Table 4 are effective October 1, 2006. The standard rate for all locations within CONUS not specifically listed in both Table 3 and Table 4 is $99 ($60 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 2007, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2007. For A's November trip and any others during the remainder of 2007, 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, 2008, you must use the rates in effect for 2008, 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 2008 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 2007 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 2007, while Employee Q's only other travel occurs in October 2007. 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, 2007. 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, 2007. You can choose a new method for either or both employees; this choice will become effective on January 1, 2008.

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

Caution
Per diem rates for localities listed in Table 4 may change at any time during the rest of 2006 or 2007. 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 $226 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2005 - September 30, 2006) 1,2

Note: The standard (“low”) rate of $141 ($96 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 $226 Rate
AZ Phoenix, Scottsdale Maricopa 1/1 - 3/31
CA Napa Napa All year
  San Diego San Diego All year
  San Francisco San Francisco All year
  Santa Monica City limits of Santa Monica All year
CO Aspen Pitkin 12/1 - 3/31
  Crested Butte, Gunnison Gunnison 1/1 - 4/30
12/1 - 12/31
  Silverthorne, Breckenridge Summit 1/1 - 3/31
12/1 - 12/31
  Steamboat Springs Routt 1/1 - 3/31
12/1 - 12/31
  Telluride San Miguel 1/1 - 4/30
10/1 - 12/31
  Vail Eagle 1/1 - 3/31
12/1 - 12/31
DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year
FL Key West Monroe All year
  Miami Miami-Dade 1/1 - 4/30
  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) 2/1 - 3/31
IL Chicago Cook, Lake 1/1 - 6/30
9/1 - 12/31
LA New Orleans Orleans, St. Bernard, Jefferson, and Plaquemines Parishes 1/1 - 5/31
10/1 - 12/31
MA Boston, Cambridge Suffolk; City of Cambridge All year
  Martha's Vineyard Dukes 6/1 - 8/31
  Nantucket Nantucket 6/1 - 8/31
MD Counties of Montgomery and Prince George's   All year
  Baltimore Baltimore; Baltimore City All year
  Cambridge, St. Michaels Dorchester, Talbot 6/1 - 8/31
  Ocean City Worcester 6/1 - 9/30

Table 1. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $226 Rate
ME Bar Harbor Hancock 7/1 - 8/31
NH Conway Carroll 7/1 - 8/31
NJ Cape May, Ocean City Cape May 7/1 - 8/31
NY Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year
  Lake Placid Essex 7/1 - 8/31
  Manhattan Boroughs of Manhattan, Brooklyn, Queens, the Bronx, and Staten Island All year
  Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Suffolk 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 5/1 - 10/31
  Providence Providence All year
UT Park City Summit 1/1 - 3/31
12/1 - 12/31
WA Seattle King All year

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 2006
must continue to use the high-low substantiation method for the remainder
of calendar year 2006 for that employee. For travel on or after October 1, 2006, and before January 1, 2007, 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 Table 2, 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 2005-67 in Internal Revenue Bulletin No. 2005-42.

Table 2. Localities Eligible for $246 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2006) 1,2

Note: The standard (“low”) rate of $148 ($103 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 $246 Rate
AZ Phoenix, Scottsdale Maricopa 1/1 - 3/31
CA San Francisco San Francisco All year
  Santa Barbara Santa Barbara 7/1 - 8/31
  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 - 4/30
12/1 - 12/31
  Steamboat Springs Routt 1/1 - 3/31
12/1 - 12/31
  Telluride San Miguel 1/1 - 4/30
10/1 - 12/31
  Vail Eagle 1/1 - 3/31
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 - 3/31
  Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31
  Key West Monroe All year
  Miami Miami-Dade 1/1 - 3/31
  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) 2/1 - 3/31
  Stuart Martin 2/1 - 3/31
IL Chicago Cook, Lake All year
LA New Orleans Orleans, St. Bernard, Jefferson, and Plaquemines Parishes 1/1 - 5/31
10/1 - 12/31
MA Boston, Cambridge Suffolk; City of Cambridge All year
  Martha's Vineyard Dukes 6/1 - 8/31
  Nantucket Nantucket 6/1 - 11/30
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, 2006) (Continued)

Per Diem Locality Effective Date of
State Key City County and/or Other Defined Location $246 Rate
NY Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year
  Lake Placid Essex 7/1 - 8/31
  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
PA Philadelphia Philadelphia All year
RI Jamestown, Middletown, Newport Newport 3/1 - 11/30
  Providence Providence All year
UT Park City Summit 1/1 - 3/31
12/1 - 12/31
VA Cities of Alexandria, Falls Church, and Fairfax; counties of Arlington and Fairfax   All year
WA Seattle King All year

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 2007
must continue to use the high-low substantiation method for the remainder
of calendar year 2007 for that employee. For travel on or after October 1, 2007, and before January 1, 2008, 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 2006-41, 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 2006-41 in Internal Revenue Bulletin No. 2006-43 and Announcement 2006-96 in Internal Revenue Bulletin No. 2006-50.

Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2005 - September 30, 2006) 1

Note: The standard rate of $99 ($60 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 City 2 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 $72   $44   $116  
  Gulf Shores Baldwin 1/1 - 2/28 80   39   119  
      3/1 - 8/31 93   39   132  
      9/1 - 12/31 80   39   119  
  Huntsville Madison, Limestone All year 66   44   110  
AR Hot Springs Garland All year 76   49   125  
  Little Rock Pulaski All year 71   54   125  
AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona) Before 2/1/06 68   44   112  
      After 1/31/06:            
      1/1 - 2/28 60   44   104  
      3/1 - 10/31 77   44   121  
      11/1 - 12/31 60   44   104  
  Kayenta Navajo 1/1 - 4/30 61   54   115  
      5/1 - 9/30 74   54   128  
      10/1 - 12/31 61   54   115  
  Phoenix, Scottsdale Maricopa 1/1 - 3/31 127   59   186  
      4/1 - 5/31 109   59   168  
      6/1 - 12/31 84   59   143  
  Sedona City of Sedona that falls within Yavapai and 1/1 - 2/28 94   64   158  
    Coconino Counties 3/1 - 5/31 110   64   174  
      6/1 - 12/31 94   64   158  
  Tucson Pima Before 2/1/06:            
      1/1 - 2/28 88   49   137  
      3/1 - 9/30 75   49   124  
      10/1 - 12/31 88   49   137  
      After 1/31/06:            
      1/1 - 3/31 104   49   153  
      4/1 - 12/31 76   49   125  
  Yuma Yuma All year 67   39   106  
CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Contra Costa All year 101   49   150  
  Bakersfield, Delano Kern; Naval Weapons Center and Ordnance Test Station, China Lake All year 62   44   106  
  Barstow, Ontario, Victorville San Bernardino All year 76   59   135  
  Benicia, Dixon, Fairfield, Vacaville, Vallejo Solano All year 80   44   124  
  Brawley, Calexico, El Centro, Imperial Imperial All year 68   39   107  
  Chico, Oroville Butte After 11/19/05 67   39   106  
  Clearlake Lake All year 61   44   105  
  Death Valley Inyo All year 70   49   119  
  Fresno Fresno All year 72   54   126  
  Los Angeles Los Angeles, Orange, Ventura; Edwards AFB Before 2/1/06 96   64   160  
      After 1/31/06 104   64   168  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
CA Mammoth Lakes Mono 1/1 - 1/31 $106   $54   $160  
      2/1 - 11/30 79   54   133  
      12/1 - 12/31 106   54   160  
  Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Marin All year 97   54   151  
  Modesto Stanislaus All year 77   49   126  
  Monterey Monterey All year 103   64   167  
  Napa Napa All year 124   64   188  
  Oakhurst Madera All year 67   39   106  
  Oakland Alameda Before 5/1/06 89   59   148  
      After 4/30/06 111   59   170  
  Palm Springs Riverside 1/1 - 4/30 122   59   181  
      5/1 - 9/30 83   59   142  
      10/1 - 12/31 99   59   158  
  Point Arena, Gualala Mendocino All year 66   54   120  
  Redding Shasta All year 76   44   120  
  Sacramento Sacramento All year 94   59   153  
  San Diego San Diego 1/1 - 5/31 127   64   191  
      6/1 - 12/31 120   64   184  
  San Francisco San Francisco All year 130   64   194  
  San Luis Obispo San Luis Obispo All year 94   54   148  
  San Mateo, Foster City, Belmont San Mateo All year 86   54   140  
  Santa Barbara Santa Barbara Before 2/1/06:            
      1/1 - 6/30 100   59   159  
      7/1 - 8/31 117   59   176  
      9/1 - 12/31 100   59   159  
      After 1/31/06:            
      1/1 - 6/30 133   59   192  
      7/1 - 8/31 173   59   232  
      9/1 - 12/31 133   59   192  
  Santa Cruz Santa Cruz 1/1 - 5/31 70   54   124  
      6/1 - 8/31 85   54   139  
      9/1 - 12/31 70   54   124  
  Santa Monica City limits of Santa Monica All year 149   64   213  
  Santa Rosa Sonoma All year 100   64   164  
  South Lake Tahoe El Dorado 1/1 - 6/30 114   54   168  
      7/1 - 12/31 124   54   178  
  Stockton San Joaquin All year 70   44   114  
  Sunnyvale, Palo Alto, San Jose Santa Clara All year 101   59   160  
  Tahoe City Placer All year 92   59   151  
  Truckee Nevada 1/1 - 2/28 93   59   152  
      3/1 - 11/30 80   59   139  
      12/1 - 12/31 93   59   152  
  Visalia, Lemoore Tulare, Kings All year 65   49   114  
  West Sacramento Yolo All year 75   44   119  
  Yosemite National Park Mariposa 1/1 - 10/31 80   64   144  
      11/1 - 12/31 104   64   168  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
CO Aspen Pitkin 1/1 - 3/31 $229   $64   $293  
      4/1 - 8/31 119   64   183  
      9/1 - 11/30 104   64   168  
      12/1 - 12/31 229   64   293  
  Boulder, Broomfield Boulder, Broomfield All year 90   54   144  
  Colorado Springs El Paso Before 11/20/05 70   44   114  
      After 11/19/05 78   44   122  
  Cortez Montezuma All year 69   39   108  
  Crested Butte, Gunnison Gunnison 1/1 - 4/30 195   49   244  
      5/1 - 11/30 93   49   142  
      12/1 - 12/31 195   49   244  
  Denver, Aurora Denver, Adams, Jefferson, Arapahoe, and Douglas Before 2/1/06 119   49   168  
      After 1/31/06 124   49   173  
  Durango La Plata 1/1 - 4/30 73   49   122  
      5/1 - 9/30 93   49   142  
      10/1 - 12/31 73   49   122  
  Fort Collins, Loveland Larimer All year 73   44   117  
  Glenwood Springs Garfield 1/1 - 5/31 68   49   117  
      6/1 - 8/31 82   49   131  
      9/1 - 12/31 68   49   117  
  Grand Junction Mesa All year 62   44   106  
  Montrose Montrose 1/1 - 5/31 63   39   102  
      6/1 - 8/31 76   39   115  
      9/1 - 12/31 63   39   102  
  Silverthorne, Summit Before 11/20/05:            
  Breckenridge   1/1 - 3/31 157   54   211  
      4/1 - 11/30 89   54   143  
      12/1 - 12/31 157   54   211  
      After 11/19/05:            
      1/1 - 3/31 148   54   202  
      4/1 - 11/30 91   54   145  
      12/1 - 12/31 148   54   202  
  Steamboat Springs Routt 1/1 - 3/31 154   54   208  
      4/1 - 11/30 90   54   144  
      12/1 - 12/31 154   54   208  
  Telluride San Miguel 1/1 - 4/30 178   59   237  
      5/1 - 9/30 112   59   171  
      10/1 - 12/31 130   59   189  
  Vail Eagle 1/1 - 3/31 280   64   344  
      4/1 - 11/30 116   64   180  
      12/1 - 12/31 280   64   344  
CT Bridgeport, Danbury Fairfield All year 107   64   171  
  Cromwell, Old Saybrook Middlesex All year 77   44   121  
  Hartford Hartford All year 95   49   144  
  Lakeville, Salisbury Litchfield All year 87   64   151  
  New Haven New Haven All year 85   64   149  
  New London, Groton New London All year 87   64   151  
  Putnam, Danielson Windham All year 69   59   128  
  Storrs, Mansfield Tolland All year 66   49   115  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
DC Washington, DC (also   Before 2/1/06:            
  the cities of Alexandria,   1/1 - 5/31 $187   $64   $251  
  Fairfax, and Falls   6/1 - 8/31 145   64   209  
  Church, and the counties of   9/1 - 12/31 166   64   230  
  Arlington, Fairfax, and   After 1/31/06:            
  Loudoun, in Virginia;   1/1 - 6/30 180   64   244  
  and the counties of   7/1 - 8/31 150   64   214  
  Montgomery and Prince   9/1 - 11/30 192   64   256  
  George's in Maryland) (see also Maryland and Virginia)   12/1 - 12/31 180   64   244  
DE Dover Kent 1/1 - 4/30 72   44   116  
      5/1 - 9/30 79   44   123  
      10/1 - 12/31 72   44   116  
  Lewes Sussex 1/1 - 6/30 67   39   106  
      7/1 - 8/31 107   39   146  
      9/1 - 12/31 67   39   106  
  Wilmington New Castle All year 90   39   129  
FL Altamonte Springs Seminole All year 73   39   112  
  Bradenton Manatee 1/1 - 1/31 70   39   109  
      2/1 - 3/31 101   39   140  
      4/1 - 12/31 70   39   109  
  Cocoa Beach Brevard All year 98   44   142  
  Daytona Beach Volusia 1/1 - 1/31 68   39   107  
      2/1 - 3/31 117   39   156  
      4/1 - 7/31 82   39   121  
      8/1 - 12/31 68   39   107  
  Fort Lauderdale Broward Before 11/20/05:            
      1/1 - 3/31 123   54   177  
      4/1 - 12/31 85   54   139  
      After 11/19/05:            
      1/1 - 3/31 140   54   194  
      4/1 - 5/31 116   54   170  
      6/1 - 9/30 87   54   141  
      10/1 - 12/31 106   54   160  
  Fort Myers Lee 1/1 - 4/30 107   49   156  
      5/1 - 12/31 68   49   117  
  Fort Pierce St. Lucie 1/1 - 1/31 72   49   121  
      2/1 - 3/31 110   49   159  
      4/1 - 12/31 72   49   121  
  Fort Walton Beach, Okaloosa, Walton 1/1 - 2/28 75   44   119  
  DeFuniak Springs   3/1 - 5/31 119   44   163  
      6/1 - 8/31 139   44   183  
      9/1 - 10/31 90   44   134  
      11/1 - 12/31 75   44   119  
  Gainesville Alachua All year 69   44   113  
  Gulf Breeze Santa Rosa 1/1 - 2/28 79   39   118  
      3/1 - 7/31 102   39   141  
      8/1 - 12/31 79   39   118  
  Jacksonville, Fernadina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville; Mayport Naval Station All year 73   49   122  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $157   $64   $221  
      2/2 - 3/31 200   64   264  
      4/1 - 11/30 132   64   196  
      12/1 - 12/31 157   64   221  
  Kissimmee Osceola 1/1 - 4/30 68   39   107  
      5/1 - 12/31 60   39   99  
  Lakeland Polk All year 66   39   105  
  Leesburg Lake All year 61   44   105  
  Miami Miami-Dade 1/1 - 4/30 144   59   203  
      5/1 - 9/30 93   59   152  
      10/1 - 12/31 108   59   167  
  Naples Collier 1/1 - 1/31 97   64   161  
      2/1 - 3/31 171   64   235  
      4/1 - 12/31 97   64   161  
  Ocala Marion All year 70   44   114  
  Orlando Orange 1/1 - 3/31 101   49   150  
      4/1 - 12/31 83   49   132  
  Palm Beach Palm Beach (also the cities of Boca Raton, 1/1 - 1/31 96   64   160  
    Delray Beach, Jupiter, Palm Beach Gardens, 2/1 - 3/31 152   64   216  
    Palm Beach Shores, Singer Island, and West Palm Beach) 4/1 - 12/31 96   64   160  
  Panama City Bay 1/1 - 2/28 71   49   120  
      3/1 - 5/31 101   49   150  
      6/1 - 7/31 109   49   158  
      8/1 - 12/31 71   49   120  
  Pensacola, Pensacola Escambia Before 2/1/06 61   49   110  
  Beach   After 1/31/06 68   49   117  
  Punta Gorda Charlotte 1/1 - 1/31 60   44   104  
      2/1 - 3/31 102   44   146  
      4/1 - 12/31 60   49   104  
  Sarasota Sarasota 1/1 - 1/31 78   49   127  
      2/1 - 3/31 117   49   166  
      4/1 - 12/31 78   49   127  
  Sebring Highlands All year 71   39   110  
  St. Augustine St. Johns 1/1 - 1/31 86   54   140  
      2/1 - 3/31 116   54   170  
      4/1 - 12/31 86   54   140  
  Stuart Martin 1/1 - 1/31 87   49   136  
      2/1 - 3/31 128   49   177  
      4/1 - 12/31 87   49   136  
  Tallahassee Leon All year 73   44   117  
  Tampa, St. Petersburg Pinellas, Hillsborough All year 84   54   138  
  Vero Beach Indian River 1/1 - 1/31 80   49   129  
      2/1 - 3/31 128   49   177  
      4/1 - 12/31 80   49   129  
GA Athens Clarke All year 69   39   108  
  Atlanta Fulton, DeKalb, Cobb All year 115   49   164  
  Augusta Richmond All year 69   39   108  
  Columbus Muscogee All year 68   39   107  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
GA Conyers Rockdale All year $69   $39   $108  
  Duluth, Norcross, Lawrenceville, Braselton Gwinnett All year 61   44   105  
  Jekyll Island Glynn Before 11/20/05 72   49   121  
      After 11/19/05:            
      1/1 - 3/31 86   49   135  
      4/1 - 12/31 104   49   153  
  Savannah Chatham Before 5/1/06 87   49   136  
      After 4/30/06 92   49   141  
IA Cedar Rapids Linn All year 66   39   105  
  Des Moines Polk All year 73   44   117  
ID Boise Ada All year 73   49   122  
  Coeur d'Alene Kootenai 1/1 - 5/31 62   59   121  
      6/1 - 8/31 89   59   148  
      9/1 - 12/31 62   59   121  
  Sun Valley, Ketchum Blaine 1/1 - 6/30 69   59   128  
      7/1 - 8/31 83   59   142  
      9/1 - 12/31 69   59   128  
  Twin Falls Twin Falls After 11/19/05 65   39   104  
IL Bolingbrook, Romeoville Will After 1/31/06 74   44   118  
  Chicago Cook, Lake Before 11/20/05:            
      1/1 - 3/31 136   49   185  
      4/1 - 6/30 152   49   201  
      7/1 - 8/31 127   49   176  
      9/1 - 12/31 136   49   185  
      After 11/19/05:            
      1/1 - 3/31 136   64   200  
      4/1 - 6/30 152   64   216  
      7/1 - 8/31 127   64   191  
      9/1 - 12/31 136   64   200  
      After 4/30/06:            
      5/1 - 5/31 135   64   199  
      6/1 - 8/31 149   64   213  
      9/1 - 9/30 169   64   233  
  Elgin, Aurora Kane; City of Elgin All year 66   44   110  
  Oakbrook Terrace DuPage All year 78   49   127  
  Rockford Winnebago All year 64   39   103  
  Springfield Sangamon All year 71   49   120  
IN Bloomington Monroe 1/1 - 5/31 68   44   112  
      6/1 - 8/31 79   44   123  
      9/1 - 12/31 68   44   112  
  Brownsburg, Plainfield Hendricks All year 65   44   109  
  Fort Wayne Allen All year 61   39   100  
  Hammond, Munster, Merrillville Lake All year 75   44   119  
  Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 84   44   128  
  Lafayette Tippecanoe All year 77   39   116  
  Michigan City La Porte All year 73   39   112  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
IN Nashville Brown All year $64   $49   $113  
  South Bend St. Joseph All year 74   44   118  
  Valparaiso, Burlington Beach Porter All year 74   49   123  
KS Fort Riley, Manhattan Geary, Riley, Pottawatomie All year 65   39   104  
  Kansas City, Overland Wyandotte, Johnson Before 11/20/05 87   44   131  
  Park   After 11/19/05 91   44   135  
  Wichita Sedgwick All year 70   49   119  
KY Covington, Hebron, Florence, Newport Kenton, Boone, Campbell All year 80   44   124  
  Lexington Fayette All year 79   49   128  
  Louisville Jefferson All year 80   49   129  
LA Baton Rouge East Baton Rouge Parish All year 71   44   115  
  Lake Charles Calcasieu Parish All year 65   39   104  
  New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 5/31 133   59   192  
    St. Bernard Parishes 6/1 - 9/30 103   59   162  
      10/1 - 12/31 133   59   192  
  Shreveport Caddo and Bossier Parishes All year 63   44   107  
MA Andover Essex All year 83   59   142  
  Boston, Cambridge Suffolk; City of Cambridge All year 165   64   229  
  Burlington, Woburn Middlesex All year 99   59   158  
  Falmouth City limits of Falmouth 1/1 - 5/31 78   49   127  
      6/1 - 8/31 105   49   154  
      9/1 - 12/31 78   49   127  
  Hyannis Barnstable 1/1 - 4/30 72   59   131  
      5/1 - 6/30 87   59   146  
      7/1 - 8/31 109   59   168  
      9/1 - 12/31 72   59   131  
  Martha's Vineyard Dukes 1/1 - 6/30 110   64   174  
      7/1 - 8/31 185   64   249  
      9/1 - 12/31 110   64   174  
  Nantucket Nantucket 1/1 - 5/31 105   64   169  
      6/1 - 8/31 175   64   239  
      9/1 - 12/31 105   64   169  
  Northampton Hampshire All year 87   39   126  
  Pittsfield Berkshire 1/1 - 6/30 92   59   151  
      7/1 - 8/31 107   59   166  
      9/1 - 12/31 92   59   151  
  Plymouth Plymouth All year 90   54   144  
  Quincy Norfolk All year 106   44   150  
  Springfield Hampden All year 82   44   126  
  Taunton, New Bedford Bristol All year 85   44   129  
  Worcester Worcester All year 85   49   134  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
MD Counties of Montgomery   Before 2/1/06:            
  and Prince George's   1/1 - 5/31 $187   $64   $251  
      6/1 - 8/31 145   64   209  
      9/1 - 12/31 166   64   230  
      After 1/31/06:            
      1/1 - 6/30 180   64   244  
      7/1 - 8/31 150   64   214  
      9/1 - 11/30 192   64   256  
      12/1 - 12/31 180   64   244  
  Aberdeen, Bel Air, Belcamp, Edgewood Harford All year 76   44   120  
  Annapolis Anne Arundel All year 104   64   168  
  Baltimore Baltimore; Baltimore City All year 141   59   200  
  Cambridge, St. Michaels Dorchester, Talbot 1/1 - 5/31 101   54   155  
      6/1 - 8/31 139   54   193  
      9/1 - 12/31 101   54   155  
  Columbia Howard All year 103   49   152  
  Frederick Frederick Before 2/1/06 71   39   110  
      After 1/31/06 78   39   117  
  La Plata, Indian Head Charles All year 68   39   107  
  Lexington Park, Leonardtown, Lusby St. Mary's, Calvert All year 76   39   115  
  Ocean City Worcester 1/1 - 5/31 71   64   135  
      6/1 - 9/30 155   64   219  
      10/1 - 12/31 71   64   135  
ME Bar Harbor Hancock 1/1 - 6/30 79   49   128  
      7/1 - 8/31 137   49   186  
      9/1 - 12/31 79   49   128  
  Kennebunk, Kittery, York Before 2/1/06:            
  Sanford   1/1 - 6/30 68   54   122  
      7/1 - 8/31 105   54   159  
      9/1 - 12/31 68   54   122  
      After 1/31/06:            
      1/1 - 6/30 68   54   122  
      7/1 - 8/31 108   54   162  
      9/1 - 10/31 81   54   135  
      11/1 - 12/31 68   54   122  
  Portland Cumberland 1/1 - 6/30 77   44   121  
      7/1 - 10/31 98   44   142  
      11/1 - 12/31 77   44   121  
  Rockport Knox 1/1 - 6/30 60   49   109  
      7/1 - 8/31 83   49   132  
      9/1 - 12/31 60   49   109  
MI Ann Arbor Washtenaw All year 81   44   125  
  Benton Harbor, St. Joseph, Stevensville Berrien All year 70   49   119  
  Charlevoix Charlevoix 1/1 - 8/31 70   49   119  
      9/1 - 11/30 61   49   110  
      12/1 - 12/31 70   49   119  
  Detroit Wayne Before 2/1/06 90   44   134  
      After 1/31/06 93   49   142  
  East Lansing, Lansing Ingham, Eaton All year 73   39   112  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $74   $39   $113  
  Frankenmuth Saginaw All year 62   44   106  
  Grand Rapids Kent All year 71   39   110  
  Holland Ottawa All year 71   44   115  
  Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 71   44   115  
  Mackinac Island Mackinac 1/1 - 6/30 67   49   116  
      7/1 - 8/31 81   49   130  
      9/1 - 12/31 67   49   116  
  Midland Midland All year 79   39   118  
  Mount Pleasant Isabella All year 68   44   112  
  Muskegon Muskegon 1/1 - 5/31 63   39   102  
      6/1 - 8/31 79   39   118  
      9/1 - 12/31 63   39   102  
  Ontonagon, Baraga, Houghton Ontonagon, Baraga, Houghton All year 64   39   103  
  Petosky Emmet 1/1 - 5/31 62   54   116  
      6/1 - 8/31 83   54   137  
      9/1 - 12/31 62   54   116  
  Pontiac, Auburn Hills Oakland All year 86   44   130  
  Sault Ste. Marie Chippewa 1/1 - 6/30 60   39   99  
      7/1 - 8/31 68   39   107  
      9/1 - 12/31 60   39   99  
  South Haven Van Buren 1/1 - 5/31 61   39   100  
      6/1 - 8/31 72   39   111  
      9/1 - 12/31 61   39   100  
  Traverse City, Leland Grand Traverse, Leelanau 1/1 - 6/30 61   44   105  
      7/1 - 8/31 95   44   139  
      9/1 - 12/31 61   44   105  
  Warren Macomb All year 68   39   107  
MN Coon Rapids, Ramsey Anoka All year 62   44   106  
  Duluth St. Louis 1/1 - 5/31 67   49   116  
      6/1 - 9/30 85   49   134  
      10/1 - 12/31 67   49   116  
  Eagan Dakota After 1/31/06 78   49   127  
  Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Dakota Before 2/1/06 65   49   114  
  Minneapolis, St. Paul Hennepin, Ramsey All year 113   64   177  
  Rochester Olmsted All year 81   44   125  
MO Kansas City Jackson, Clay, Cass, Platte Before 11/20/05 87   49   136  
      After 11/19/05 91   49   140  
  Osage Beach Camden, Miller All year 68   49   117  
  Springfield Greene All year 65   39   104  
  St. Louis St. Louis, St. Charles; St. Louis City All year 101   59   160  
  St. Robert, Fort Leonard Wood Pulaski All year 66   39   105  
MS Robinsonville Tunica All year 66   44   110  
  Starkville Oktibbeha All year 66   44   110  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
MT Big Sky, West Gallatin 1/1 - 5/31 $66   $49   $115  
  Yellowstone   6/1 - 8/31 89   49   138  
      9/1 - 12/31 66   49   115  
  Butte Silver Bow All year 63   44   107  
  Helena Lewis and Clark After 1/31/06 64   44   108  
  Missoula Missoula All year 68   39   107  
  Polson, Kalispell Lake, Flathead 1/1 - 5/31 60   44   104  
      6/1 - 8/31 73   44   117  
      9/1 - 12/31 60   44   104  
NC Asheville Buncombe 1/1 - 5/31 63   49   112  
      6/1 - 10/31 73   44   117  
      11/1 - 12/31 63   49   112  
  Atlantic Beach, Carteret 1/1 - 5/31 60   49   109  
  Morehead City   6/1 - 8/31 83   49   122  
      9/1 - 12/31 63   49   109  
  Chapel Hill Orange All year 76   49   109  
  Charlotte Mecklenburg Before 5/1/06 70   49   119  
      After 4/30/06 81   49   130  
  Cherokee Swain All year 62   44   106  
  Durham Durham All year 77   49   126  
  Greensboro Guilford 1/1 - 3/31 72   44   116  
      4/1 - 10/31 82   44   126  
      11/1 - 12/31 72   44   116  
  Greenville Pitt All year 62   39   101  
  Kill Devil Dare 1/1 - 9/30 86   54   140  
      10/1 - 12/31 60   54   114  
  New Bern, Havelock Craven All year 71   44   115  
  Raleigh Wake All year 73   54   127  
  Shallotte, Southport, Whiteville Brunswick, Columbus All year 61   39   100  
  Wilmington New Hanover All year 75   49   124  
  Winston-Salem Forsyth All year 67   44   111  
ND The standard CONUS rate of $99 ($60 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota.
NE Omaha Douglas All year 79   49   128  
NH Concord Merrimack 1/1 - 10/31 81   44   125  
      11/1 - 12/31 71   44   115  
  Conway Carroll 1/1 - 2/28 111   49   160  
      3/1 - 6/30 91   49   140  
      7/1 - 8/31 141   49   190  
      9/1 - 12/31 111   49   160  
  Durham Strafford All year 75   44   119  
  Laconia Belknap 1/1 - 6/30 83   39   122  
      7/1 - 8/31 102   39   141  
      9/1 - 12/31 83   39   122  
  Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Grafton, Sullivan All year 109   49   158  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
NH Manchester Hillsborough All year $83   $44   $127  
  Portsmouth Rockingham 1/1 - 6/30 89   44   133  
      7/1 - 9/30 112   44   156  
      10/1 - 12/31 89   44   133  
NJ Atlantic City Atlantic Before 11/20/05:            
      1/1 - 4/30 88   54   142  
      5/1 - 10/31 109   54   163  
      11/1 - 12/31 88   54   142  
      After 11/19/05:            
      1/1 - 4/30 91   54   145  
      5/1 - 10/31 112   54   166  
      11/1 - 12/31 91   54   145  
  Belle Mead Somerset All year 117   44   161  
  Cape May, Ocean City Cape May Before 11/20/05:            
      1/1 - 6/30 76   64   140  
      7/1 - 8/31 131   64   195  
      9/1 - 12/31 76   64   140  
      After 11/19/05:            
      1/1 - 4/30 91   54   145  
      5/1 - 10/31 112   54   166  
      11/1 -12/31 91   54   145  
  Cherry Hill, Moorestown Camden, Burlington All year 72   44   116  
  Eatontown, Freehold Monmouth All year 94   49   143  
  Edison, Piscataway Middlesex All year 107   44   151  
  Flemington Hunterdon All year 101   39   140  
  Newark Bergen, Essex, Hudson, Passaic All year 109   49   158  
  Parsippany Morris All year 116   49   165  
  Princeton, Trenton Mercer All year 122   44   166  
  Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Union All year 91   49   140  
  Toms River Ocean 1/1 - 6/30 78   39   117  
      7/1 - 8/31 110   39   149  
      9/1 - 12/31 78   39   117  
NM Albuquerque Bernalillo All year 66   49   115  
  Los Alamos Los Alamos All year 68   49   117  
  Santa Fe Santa Fe All year 85   59   144  
  Taos Taos After 1/31/06 64   59   123  
NV Incline Village, Crystal Washoe 1/1 - 5/31 97   49   146  
  Bay, Reno, Sparks   6/1 - 8/31 126   49   175  
      9/1 - 12/31 97   49   146  
  Las Vegas Clark 1/1 - 4/30 112   64   176  
      5/1 - 8/31 99   64   163  
      9/1 - 12/31 112   64   176  
  Stateline Douglas Before 2/1/06:            
      1/1 - 6/30 79   64   143  
      7/1 - 8/31 87   64   151  
      9/1 - 11/30 69   64   133  
      12/1 - 12/31 79   64   143  
  Stateline, Carson City Douglas, Carson City After 1/31/06 82   64   146  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $94   $49   $143  
  Binghamton, Owego Broome, Tioga All year 71   39   110  
  Buffalo Erie Before 11/20/05 70   54   124  
      After 11/19/05 79   54   133  
  Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year 162   64   226  
  Glens Falls Warren 1/1 - 6/30 75   49   124  
      7/1 - 8/31 121   49   170  
      9/1 - 12/31 75   49   124  
  Ithaca, Waterloo, Romulus Tompkins, Seneca All year 86   49   130  
  Kingston Ulster All year 83   49   132  
  Lake Placid Essex 1/1 - 2/28 114   54   168  
      3/1 - 6/30 83   54   137  
      7/1 - 8/31 142   54   196  
      9/1 - 11/30 95   54   149  
      12/1 - 12/31 114   54   168  
  Manhattan The boroughs of Manhattan, Brooklyn, Queens, Before 5/1/06:            
    The Bronx, and Staten Island 1/1 - 5/31 201   64   265  
      6/1 - 8/31 180   64   244  
      9/1 - 12/31 226   64   290  
      After 4/30/06:            
      5/1 - 6/30 212   64   276  
      7/1 - 8/31 202   64   266  
      9/1 - 9/30 282   64   346  
  Niagara Falls Niagara 1/1 - 6/30 60   44   104  
      7/1 - 8/31 83   44   127  
      9/1 - 12/31 60   44   104  
  Nyack, Palisades Rockland All year 95   49   144  
  Poughkeepsie Dutchess All year 102   54   156  
  Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Suffolk All year 126   64   190  
  Rochester Monroe All year 81   44   125  
  Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 93   44   137  
  Schenectady   7/1 - 8/31 147   44   191  
      9/1 - 12/31 93   44   137  
  Syracuse Onondaga All year 78   44   122  
  Tarrytown, White Plains, New Rochelle, Yonkers Westchester All year 130   59   189  
  Troy Rensselaer All year 80   39   119  
  West Point Orange All year 97   44   141  
OH Akron Summit All year 65   49   114  
  Canton Stark All year 70   44   114  
  Cincinnati Hamilton, Clermont Before 5/1/06 78   54   132  
      After 4/30/06 88   54   142  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $96   $54   $150  
  Columbus Franklin Before 11/20/05 81   49   130  
      After 11/19/05 88   49   137  
  Dayton, Fairborn Greene, Darke, Montgomery Before 11/20/05 70   44   114  
      After 11/19/05 77   44   121  
  Hamilton Butler, Warren All year 75   49   124  
  Mentor Lake All year 73   44   117  
  Port Clinton Ottawa 1/1 - 5/31 60   44   104  
      6/1 - 8/31 76   44   120  
      9/1 - 12/31 60   44   104  
  Rittman Wayne, Medina All year 62   39   101  
  Sandusky, Bellevue Erie, Huron All year 88   39   127  
  Toledo Lucas All year 70   44   114  
  Youngstown Mahoning, Trumbull All year 72   39   111  
OK Oklahoma City Oklahoma All year 67   49   116  
  Tulsa Tulsa, Creek, Osage, Rogers All year 66   44   110  
OR Ashland Jackson All year 70   44   114  
  Beaverton Washington All year 72   44   116  
  Bend Deschutes All year 66   44   110  
  Clackamas Clackamas All year 67   39   106  
  Crater Lake Klamath All year 68   39   107  
  Eugene, Florence Lane All year 76   44   120  
  Lincoln City Lincoln 1/1 - 6/30 74   49   123  
      7/1 - 8/31 94   49   143  
      9/1 - 12/31 74   49   123  
  Portland Multnomah All year 98   49   147  
  Seaside Clatsop 1/1 - 6/30 71   54   125  
      7/1 - 8/31 98   54   152  
      9/1 - 12/31 71   54   125  
PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 71   44   115  
  Chambersburg Franklin All year 61   44   105  
  Chester, Radnor, Essington Delaware All year 84   44   128  
  Erie Erie 1/1 - 8/31 77   39   116  
      9/1 - 11/30 70   39   109  
      12/1 - 12/31 77   39   116  
  Gettysburg Adams 1/1 - 3/31 70   54   124  
      4/1 - 10/31 87   54   141  
      11/1 - 12/31 70   54   124  
  Harrisburg, Hershey Dauphin Before 11/20/05:            
      1/1 - 6/30 77   44   121  
      7/1 - 8/31 101   44   145  
      9/1 - 12/31 77   44   121  
  Harrisburg Dauphin (except City of Hershey) After 11/19/05 83   44   127  
  Hershey City limits of Hershey After 11/19/05:            
      1/1 - 2/28 78   44   122  
      3/1 - 5/31 87   44   131  
      6/1 - 9/30 139   44   183  
      10/1 - 12/31 78   44   122  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
PA King of Prussia, Fort Washington, Warminster Montgomery, Bucks All year $100   $54   $154  
  Lancaster Lancaster All year 78   49   127  
  Malvern, Frazer, Berwyn, Phoenixville Chester All year 99   49   148  
  Mechanicsburg Cumberland All year 70   54   124  
  Philadelphia Philadelphia All year 125   64   189  
  Pittsburgh Allegheny All year 91   54   145  
  Reading Berks All year 72   44   116  
  Scranton Lackawanna All year 70   39   109  
  State College Centre All year 71   44   115  
RI East Greenwich, Warwick, North Kingstown Kent, Washington All year 98   49   147  
  Jamestown, Middletown, Newport 1/1 - 4/30 90   64   154  
  Newport   5/1 - 10/31 136   64   200  
      11/1 - 12/31 90   64   154  
  Providence Providence All year 139   54   193  
SC Aiken Aiken After 4/30/06 68   44   112  
  Charleston Charleston, Berkeley, Dorchester Before 11/20/05 78   54   132  
      After 11/19/05 89   54   143  
  Columbia Richland All year 66   44   110  
  Greenville Greenville All year 65   49   114  
  Hilton Head Beaufort 1/1 - 2/28 75   54   129  
      3/1 - 10/31 112   54   166  
      11/1 - 12/31 75   54   129  
  Myrtle Beach Horry 1/1 - 2/28 65   54   119  
      3/1 - 5/31 78   54   132  
      6/1 - 8/31 107   54   161  
      9/1 - 12/31 65   54   119  
SD Hot Springs, Custer Fall River, Custer 1/1 - 5/31 60   39   99  
      6/1 - 8/31 92   39   131  
      9/1 - 12/31 60   39   99  
  Rapid City Pennington 1/1 - 5/31 60   44   104  
      6/1 - 8/31 99   44   143  
      9/1 - 12/31 60   44   104  
  Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 4/30 60   44   104  
      5/1 - 8/31 86   44   130  
      9/1 - 12/31 60   44   104  
TN Brentwood, Franklin Williamson All year 75   49   124  
  Chattanooga Hamilton All year 77   44   121  
  Gatlinburg, Townsend Sevier, Blount All year 66   49   115  
  Knoxville Knox All year 69   49   118  
  Memphis Shelby Before 11/20/05 73   49   122  
      After 11/19/05 78   49   127  
  Nashville Davidson All year 96   54   150  
  Oak Ridge Anderson After 1/31/06 68   39   107  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $117   $44   $181  
  Austin Travis All year 78   54   132  
  College Station Brazos All year 69   39   108  
  Corpus Christi Nueces All year 72   44   116  
  Dallas Dallas; City limits of Dallas 1/1 - 3/31 104   59   163  
      4/1 - 12/31 95   59   154  
  El Paso El Paso Before 2/1/06 66   44   110  
      After 1/31/06 69   44   113  
  Galveston Galveston All year 87   49   136  
  Houston Montgomery, Fort Bend, Harris; L.B. Johnson Space Center All year 92   59   151  
  Hunt County   All year 62   39   101  
  Killeen Bell All year 63   39   102  
  Laredo Webb All year 86   44   130  
  McAllen Hidalgo All year 68   44   112  
  Plano Collin All year 74   49   123  
  Round Rock Williamson All year 71   44   115  
  San Antonio Bexar Before 11/20/05 89   54   143  
      After 11/19/05 96   54   150  
  South Padre Island Cameron 1/1 - 2/28 67   44   111  
      3/1 - 8/31 89   44   133  
      9/1 - 12/31 67   44   111  
  Waco McLennan All year 72   39   111  
UT Ogden Weber All year 63   44   107  
  Park City Summit 1/1 - 3/31 127   64   191  
      4/1 - 11/30 68   64   132  
      12/1 - 12/31 127   64   191  
  Provo Utah All year 64   49   113  
  Salt Lake City Salt Lake, Tooele All year 78   54   132  
VA Cities of Alexandria,   Before 2/1/06:            
  Fairfax, and Falls   1/1 - 5/31 187   64   251  
  Church, and the   6/1 - 8/31 145   64   209  
  counties of Arlington,   9/1 - 12/31 166   64   230  
  Fairfax, and Loudoun   After 1/31/06:            
      1/1 - 6/30 180   64   244  
      7/1 - 8/31 150   64   214  
      9/1 - 11/30 192   64   256  
      12/1 - 12/31 180   64   244  
  Charlottesville Albemarle (After 11/19/05); City of Charlottesville All year 78   44   122  
  Fredericksburg Spotsylvania, Stafford; City of Fredericksburg All year 61   49   110  
  Lynchburg Campbell; City of Lynchburg All year 66   44   110  
  Manassas City of Manassas All year 76   39   115  
  Richmond Chesterfield, Richmond, Goochland, Henrico; City of Richmond All year 96   54   150  
  Roanoke City limits of Roanoke All year 69   44   113  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
VA Virginia Beach Cities of Virginia Beach, Norfolk, Portsmouth, 1/1 - 3/31 $62   $49   $112  
    Chesapeake, and Suffolk 4/1 - 5/31 84   49   133  
      6/1 - 9/30 124   49   173  
      10/1 - 12/31 62   49   112  
  Wallops Island Accomack 1/1 - 5/31 70   49   119  
      6/1 - 8/31 98   49   147  
      9/1 - 12/31 70   49   119  
  Warrenton Fauquier All year 67   44   111  
  Williamsburg York, James City; Cities of Williamsburg, 1/1 - 3/31 67   54   121  
    Poquoson, Hampton, and Newport News 4/1 - 8/31 82   54   136  
      9/1 - 12/31 67   54   121  
  Woodbridge Prince William All year 76   44   120  
VT Burlington, St. Albans Chittenden, Franklin 1/1 - 4/30 78   49   127  
      5/1 - 10/31 92   49   141  
      11/1 - 12/31 70   49   127  
  Manchester Bennington All year 76   59   135  
  Montpelier Washington 1/1 - 4/30 70   54   124  
      5/1 - 10/31 81   54   135  
      11/1 - 12/31 70   54   124  
  Stowe Lamoille All year 113   64   177  
  White River Junction Windsor 1/1 - 2/28 81   54   135  
      3/1 - 8/31 72   54   126  
      9/1 - 12/31 81   54   135  
WA Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor San Juan, Skagit, Island All year 71   59   130  
  Bremerton Kitsap All year 70   59   129  
  Everett, Lynnwood Snohomish All year 76   54   130  
  Ocean Shores Grays Harbor All year 81   44   125  
  Olympia, Tumwater Thurston All year 68   49   117  
  Port Angeles, Port Clallam, Jefferson 1/1 - 6/30 71   59   130  
  Townsend   7/1 - 8/31 98   59   157  
      9/1 - 12/31 71   59   130  
  Seattle King All year 124   64   188  
  Spokane Spokane All year 64   49   163  
  Tacoma Pierce Before 5/1/06 74   59   133  
      After 4/30/06 99   59   158  
  Vancouver Clark, Cowlitz, Skamania All year 98   49   147  
WI Appleton City of Appleton All year 73   44   117  
  Brookfield Waukesha All year 77   44   121  
  Green Bay Brown All year 67   44   111  
  Lake Geneva Walworth 1/1 - 5/31 90   54   144  
      6/1 - 9/30 122   54   176  
      10/1 - 12/31 90   54   144  
  Madison Dane All year 80   54   134  
  Milwaukee Milwaukee Before 11/20/05 79   44   123  
      After 11/19/05 89   44   133  
  Racine Racine All year 76   44   120  

Table 3. (Effective October 1, 2005 - September 30, 2006) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
WI Sheboygan Sheboygan All year $68   $44   $112  
  Sturgeon Bay Door 1/1 - 6/30 62   49   111  
      7/1 - 8/31 77   49   126  
      9/1 - 12/31 62   49   111  
  Wisconsin Dells Columbia 1/1 - 6/30 60   64   124  
      7/1 - 8/31 83   64   147  
      9/1 - 12/31 60   64   124  
WV Charleston Kanawha All year 77   44   121  
  Morgantown Monongalia All year 66   44   110  
  Shepherdstown Jefferson All year 63   44   107  
  Wheeling Ohio All year 66   44   110  
WY Cody Park 1/1 - 3/31 66   44   110  
      4/1 - 5/31 60   44   104  
      6/1 - 10/31 107   44   151  
      11/1 - 12/31 66   44   110  
  Jackson, Pinedale Teton, Sublette 1/1 - 5/31 71   54   125  
      6/1 - 9/30 110   54   164  
      10/1 - 12/31 71   54   125  

1Transition rule. In lieu of the updated GSA rates in Table 4, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2006 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2006. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2006, through December 31, 2006. See Transition Rules under How To Use Per Diem Rate Tables for an example.

2Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.”

3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).” 		4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality.

Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.
   
   

Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2006 - September 30, 2007) 1

Note: The standard rate of $99 ($60 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 City 2 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 $80   $44   $124  
  Gulf Shores Baldwin 1/1 - 5/31 88   39   127  
      6/1 - 7/31 107   39   146  
      8/1 - 12/31 88   39   127  
  Huntsville Madison, Limestone All year 71   44   115  
  Montgomery Montgomery All year 73   39   112  
AR Hot Springs Garland All year 87   49   136  
  Little Rock Pulaski All year 76   54   130  
AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona) 1/1 - 2/28 65   44   109  
      3/1 - 10/31 81   44   125  
      11/1 - 12/31 65   44   109  
  Kayenta Navajo All year 71   54   125  
  Phoenix, Scottsdale Maricopa 1/1 - 3/31 141   59   200  
      4/1 - 5/31 109   59   168  
      6/1 - 8/31 74   59   133  
      9/1 - 12/31 103   59   162  
  Sedona City of Sedona that falls within Yavapai and 1/1 - 2/28 107   64   171  
    Coconino Counties 3/1 - 5/31 118   64   182  
      6/1 - 12/31 107   64   171  
  Sierra Vista Cochise All year 66   39   105  
  Tucson Pima 1/1 - 3/31 119   49   168  
      4/1 - 12/31 83   49   132  
  Yuma Yuma All year 71   39   110  
CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Contra Costa All year 104   49   153  
  Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake) Kern All year 70   44   114  
  Barstow, Ontario, Victorville San Bernardino All year 87   59   146  
  Benicia, Dixon, Fairfield, Vacaville, Vallejo Solano All year 87   44   131  
  Brawley, Calexico, El Centro, Imperial Imperial All year 75   39   114  
  Chico, Oroville Butte All year 68   39   107  
  Clearlake Lake All year 65   44   109  
  Death Valley Inyo All year 76   49   125  
  Fresno Fresno All year 79   54   133  
  Los Angeles Los Angeles, Orange, Ventura; Edwards AFB All year 110   64   174  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
CA Mammoth Lakes Mono All year $101   $54   $155  
  Mill Valley, San Rafael, Novato, Corte Madera, Sausalito, Tiburon, Larkspur Marin All year 104   54   158  
  Modesto Stanislaus All year 79   49   128  
  Monterey Monterey All year 111   64   175  
  Napa Napa All year 129   64   193  
  Oakhurst Madera 1/1 - 1/31 64   39   103  
      2/1 - 8/31 75   39   114  
      9/1 - 12/31 64   39   103  
  Oakland Alameda All year 94   59   153  
  Palm Springs Riverside 1/1 - 4/30 131   59   190  
      5/1 - 8/31 88   59   147  
      9/1 - 12/31 105   59   164  
  Point Arena, Gualala Mendocino All year 71   54   125  
  Redding Shasta All year 78   44   122  
  Sacramento Sacramento All year 103   59   162  
  San Diego San Diego All year 131   64   195  
  San Francisco San Francisco All year 140   64   204  
  San Luis Obispo San Luis Obispo All year 102   54   156  
  San Mateo, Foster City, Belmont San Mateo All year 98   54   152  
  Santa Barbara Santa Barbara 1/1 - 6/30 130   59   189  
      7/1 - 8/31 169   59   228  
      9/1 - 12/31 130   59   189  
  Santa Cruz Santa Cruz 1/1 - 5/31 101   54   155  
      6/1 - 8/31 126   54   180  
      9/1 - 12/31 101   54   155  
  Santa Monica City limits of Santa Monica All year 170   64   234  
  Santa Rosa Sonoma All year 108   64   172  
  South Lake Tahoe El Dorado 1/1 - 3/31 144   54   198  
      4/1 - 6/30 106   54   160  
      7/1 - 11/30 122   54   176  
      12/1 - 12/31 144   54   198  
  Stockton San Joaquin All year 75   44   119  
  Sunnyvale, Palo Alto, San Jose Santa Clara All year 110   59   169  
  Tahoe City Placer All year 98   59   157  
  Truckee Nevada All year 87   59   146  
  Visalia, Lemoore Tulare, Kings All year 70   49   119  
  West Sacramento Yolo All year 75   44   119  
  Yosemite National Park Mariposa 1/1 - 3/31 129   64   193  
      4/1 - 8/31 85   64   149  
      9/1 - 12/31 129   64   193  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
CO Aspen Pitkin 1/1 - 4/30 $225   $64   $289  
      5/1 - 8/31 127   64   191  
      9/1 - 11/30 108   64   172  
      12/1 - 12/31 225   64   289  
  Boulder, Broomfield Boulder, Broomfield All year 93   54   147  
  Colorado Springs El Paso All year 80   44   124  
  Cortez Montezuma 1/1 - 5/31 70   39   109  
      6/1 - 8/31 86   39   125  
      9/1 - 12/31 70   39   109  
  Crested Butte, Gunnison Gunnison 1/1 - 1/31 240   49   289  
      2/1 - 4/30 222   49   271  
      5/1 - 11/30 84   49   133  
      12/1 - 12/31 240   49   289  
  Denver, Aurora Denver, Adams, Jefferson, and Arapahoe All year 127   49   176  
  Douglas County Douglas All year 84   54   138  
  Durango La Plata 1/1 - 5/31 81   49   130  
      6/1 - 9/30 106   49   155  
      10/1 - 12/31 81   49   130  
  Fort Collins, Loveland Larimer All year 80   44   124  
  Glenwood Springs, Grand Junction Garfield, Mesa All year 69   49   118  
  Montrose Montrose 1/1 - 5/31 64   39   103  
      6/1 - 9/30 79   39   118  
      10/1 - 12/31 64   39   103  
  Silverthorne, Summit 1/1 - 4/30 140   54   194  
  Breckenridge   5/1 - 11/30 92   54   146  
      12/1 - 12/31 140   54   194  
  Steamboat Springs Routt 1/1 - 3/31 169   54   223  
      4/1 - 11/30 95   54   149  
      12/1 - 12/31 169   54   223  
  Telluride San Miguel 1/1 - 1/31 150   59   209  
      2/1 - 4/30 192   59   251  
      5/1 - 9/30 119   59   178  
      10/1 - 12/31 150   59   209  
  Vail Eagle 1/1 - 3/31 301   64   365  
      4/1 - 11/30 127   64   191  
      12/1 - 12/31 301   64   365  
CT Bridgeport, Danbury Fairfield All year 113   64   177  
  Cromwell, Old Saybrook Middlesex All year 79   44   123  
  Hartford Hartford All year 99   49   148  
  Lakeville, Salisbury Litchfield All year 90   64   154  
  New Haven New Haven All year 89   64   153  
  New London, Groton New London All year 94   64   158  
  Putnam, Danielson, Storrs, Mansfield Windham, Tolland All year 71   59   130  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 - 5/31 $188   $64   $252  
  the cities of Alexandria,   6/1 - 8/31 162   64   226  
  Fairfax, and Falls   9/1 - 11/30 195   64   259  
  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)   12/1 - 12/31 188   64   252  
DE Dover Kent 1/1 - 5/31 76   44   120  
      6/1 - 9/30 86   44   130  
      10/1 - 12/31 76   44   120  
  Lewes Sussex 1/1 - 6/30 73   39   112  
      7/1 - 8/31 106   39   145  
      9/1 - 12/31 73   39   112  
  Wilmington New Castle All year 102   39   141  
FL Altamonte Springs Seminole All year 80   39   119  
  Bradenton Manatee 1/1 - 1/31 89   39   128  
      2/1 - 3/31 131   39   170  
      4/1 - 12/31 89   39   128  
  Cocoa Beach Brevard Before 12/15/06:            
      1/1 - 3/31 103   44   147  
      4/1 - 12/31 93   44   137  
      After 12/14/06: 105   44   149  
  Daytona Beach Volusia 1/1 - 1/31 83   39   122  
      2/1 - 3/31 138   39   177  
      4/1 - 7/31 91   39   130  
      8/1 - 12/31 83   39   122  
  Fort Lauderdale Broward 1/1 - 3/31 172   54   226  
      4/1 - 5/31 126   54   180  
      6/1 - 9/30 94   54   148  
      10/1 - 12/31 126   54   180  
  Fort Myers Lee 1/1 - 4/30 127   49   176  
      5/1 - 12/31 81   49   130  
  Fort Pierce St. Lucie 1/1 - 1/31 89   49   138  
      2/1 - 3/31 129   49   178  
      4/1 - 12/31 89   49   138  
  Fort Walton Beach, Okaloosa, Walton 1/1 - 2/28 80   44   124  
  DeFuniak Springs   3/1 - 5/31 128   44   172  
      6/1 - 7/31 168   44   212  
      8/1 - 10/31 109   44   153  
      11/1 - 12/31 80   44   124  
  Gainesville Alachua All year 79   44   123  
  Gulf Breeze Santa Rosa 1/1 - 2/28 87   39   126  
      3/1 - 9/30 103   39   142  
      10/1 - 12/31 87   39   126  
  Jacksonville, Jacksonville Beach, Mayport Naval Station, Fernadina Beach, Atlantic Beach Duval, Nassau; City of Jacksonville All year 78   49   127  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $168   $64   $232  
      2/1 - 3/31 214   64   278  
      4/1 - 11/30 139   64   203  
      12/1 - 12/31 168   64   232  
  Kissimmee Osceola 1/1 - 6/30 75   39   114  
      7/1 - 8/31 63   39   102  
      9/1 - 12/31 75   39   114  
  Lakeland Polk All year 81   39   120  
  Leesburg Lake 1/1 - 3/31 75   44   119  
      4/1 - 11/30 67   44   111  
      12/1 - 12/31 75   44   119  
  Miami Miami-Dade 1/1 - 3/31 157   59   216  
      4/1 - 12/31 107   59   166  
  Naples Collier 1/1 - 1/31 110   64   174  
      2/1 - 3/31 190   64   254  
      4/1 - 12/31 110   64   174  
  Ocala Marion 1/1 - 3/31 92   44   136  
      4/1 - 12/31 77   44   121  
  Orlando Orange 1/1 - 3/31 114   49   163  
      4/1 - 12/31 89   49   138  
  Palm Beach Palm Beach (also the cities of Boca Raton, Delray 1/1 - 1/31 110   64   174  
    Beach, Jupiter, Palm Beach Gardens, Palm Beach 2/1 - 3/31 163   64   227  
    Shores, Singer Island, and West Palm Beach) 4/1 - 12/31 110   64   174  
  Panama City Bay 1/1 - 2/28 79   49   128  
      3/1 - 5/31 106   49   155  
      6/1 - 7/31 127   49   176  
      8/1 - 12/31 79   49   128  
  Pensacola, Pensacola Beach Escambia All year 94   49   143  
  Punta Gorda Charlotte 1/1 - 1/31 78   44   122  
      2/1 - 3/31 110   44   154  
      4/1 - 12/31 78   44   122  
  Sarasota Sarasota 1/1 - 1/31 88   49   137  
      2/1 - 3/31 133   49   182  
      4/1 - 12/31 88   49   137  
  Sebring Highlands All year 92   39   131  
  St. Augustine St. Johns 1/1 - 1/31 92   54   146  
      2/1 - 3/31 111   54   165  
      4/1 - 12/31 92   54   146  
  Stuart Martin 1/1 - 1/31 119   49   168  
      2/1 - 3/31 159   49   208  
      4/1 - 10/31 101   49   150  
      11/1 - 12/31 119   49   168  
  Tallahassee Leon All year 82   44   126  
  Tampa, St. Petersburg Pinellas, Hillsborough 1/1 - 3/31 111   54   165  
      4/1 - 12/31 88   54   142  
  Vero Beach Indian River 1/1 - 1/31 98   49   147  
      2/1 - 3/31 131   49   180  
      4/1 - 12/31 98   49   147  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $81   39   120  
  Atlanta Fulton, DeKalb, Cobb All year 124   49   173  
  Augusta Richmond All year 72   39   111  
  Columbus Muscogee All year 79   39   118  
  Conyers Rockdale All year 71   39   110  
  Duluth, Norcross, Lawrenceville, Braselton Gwinnett All year 72   44   116  
  Jekyll Island, Brunswick Glynn All year 100   49   149  
  Savannah Chatham All year 95   49   144  
IA Cedar Rapids Linn All year 72   39   111  
  Des Moines Polk All year 74   44   118  
ID Boise Ada All year 79   49   128  
  Coeur d'Alene Kootenai 1/1 - 5/31 65   59   124  
      6/1 - 8/31 95   59   154  
      9/1 - 12/31 65   59   124  
  Sun Valley, Ketchum Blaine 1/1 - 6/30 71   59   130  
      7/1 - 8/31 82   59   141  
      9/1 - 12/31 71   59   130  
  Twin Falls Twin Falls All year 71   39   110  
IL Bolingbrook, Romeoville, Lemont, Lockport, Homer Glen, Mokena, New Lenox Will All year 76   44   120  
  Chicago Cook, Lake 1/1 - 4/30 138   64   202  
      5/1 - 6/30 169   64   233  
      7/1 - 8/31 141   64   205  
      9/1 - 11/30 173   64   237  
      12/1 - 12/31 138   64   202  
  Elgin, Aurora Kane; City of Elgin All year 80   44   124  
  Oakbrook Terrace DuPage All year 95   49   144  
  Rockford Winnebago All year 65   39   104  
  Springfield Sangamon All year 76   49   125  
IN Bloomington Monroe All year 84   44   128  
  Brownsburg, Plainfield Hendricks All year 67   44   111  
  Fort Wayne Allen All year 68   39   107  
  Hammond, Munster, Merrillville Lake All year 77   44   121  
  Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 93   44   137  
  Lafayette Tippecanoe All year 75   39   114  
  Michigan City La Porte All year 75   39   114  
  Nashville Brown All year 66   49   115  
  South Bend St. Joseph All year 86   44   130  
  Valparaiso, Burlington Beach Porter All year 75   49   124  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
KS Fort Riley, Manhattan Geary, Riley, Pottawatomie All year $67   $39   $106  
  Kansas City, Overland Park Wyandotte, Johnson All year 96   44   140  
  Wichita Sedgwick All year 75   49   124  
KY Boone County Boone All year 88   44   132  
  Kenton County Kenton All year 94   44   138  
  Lexington Fayette All year 84   49   133  
  Louisville Jefferson 1/1 - 5/31 94   49   143  
      6/1 - 8/31 85   49   134  
      9/1 - 12/31 94   49   143  
LA Baton Rouge East Baton Rouge Parish 1/1 - 3/31 94   44   138  
      4/1 - 6/30 80   44   124  
      7/1 - 12/31 94   44   138  
  Covington, Slidell St. Tammany Parish 1/1 - 3/31 95   49   144  
      4/1 - 8/31 70   49   119  
      9/1 - 12/31 95   49   144  
  Lake Charles Calcasieu Parish All year 71   39   110  
  New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 5/31 148   59   207  
    St. Bernard Parishes 6/1 - 9/30 102   59   161  
      10/1 - 12/31 148   59   207  
  Shreveport Caddo and Bossier Parishes All year 66   44   110  
MA Andover Essex All year 84   59   143  
  Boston, Cambridge Suffolk; City of Cambridge 1/1 - 8/31 168   64   232  
      9/1 - 10/31 203   64   267  
      11/1 - 12/31 168   64   232  
  Burlington, Woburn Middlesex All year 104   59   163  
  Falmouth City limits of Falmouth 1/1 - 6/30 85   49   134  
      7/1 - 8/31 128   49   177  
      9/1 - 12/31 85   49   134  
  Hyannis Barnstable 1/1 - 4/30 80   59   139  
      5/1 - 6/30 95   59   154  
      7/1 - 8/31 124   59   183  
      9/1 - 12/31 80   59   139  
  Martha's Vineyard Dukes 1/1 - 5/31 96   64   160  
      6/1 - 8/31 175   64   239  
      9/1 - 10/31 116   64   180  
      11/1 - 12/31 96   64   160  
  Nantucket Nantucket 1/1 - 5/31 130   64   194  
      6/1 - 8/31 224   64   288  
      9/1 - 11/30 154   64   218  
      12/1 - 12/31 130   64   194  
  Northampton Hampshire All year 88   39   127  
  Pittsfield Berkshire 1/1 - 6/30 87   59   146  
      7/1 - 8/31 104   59   163  
      9/1 - 12/31 87   59   146  
  Plymouth, Taunton, New Bedford Plymouth, Bristol All year 91   54   145  
  Quincy Norfolk All year 111   44   155  
  Springfield Hampden All year 90   44   134  
  Worcester Worcester All year 87   49   136  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
MD Counties of Montgomery   1/1 - 5/31 $188   $64   $252  
  and Prince George's   6/1 - 8/31 162   64   226  
      9/1 - 11/30 195   64   259  
      12/1 - 12/31 188   64   252  
  Aberdeen, Bel Air, Belcamp, Edgewood Harford All year 82   44   126  
  Annapolis Anne Arundel All year 116   64   180  
  Baltimore Baltimore City All year 148   59   207  
  Baltimore County Baltimore All year 92   54   146  
  Cambridge, St. Michaels Dorchester, Talbot 1/1 - 4/30 99   54   153  
      5/1 - 8/31 146   54   200  
      9/1 - 10/31 135   54   189  
      11/1 - 12/31 99   54   153  
  Columbia Howard All year 104   49   153  
  Frederick Frederick All year 85   39   124  
  Hagerstown Washington All year 65   39   104  
  La Plata, Indian Head Charles All year 70   39   109  
  Lexington Park, Leonardtown, Lusby St. Mary's, Calvert All year 82   39   121  
  Ocean City Worcester 1/1 - 5/31 74   64   138  
      6/1 - 9/30 159   64   223  
      10/1 - 12/31 74   64   138  
ME Bar Harbor Hancock 1/1 - 5/31 67   49   116  
      6/1 - 9/30 123   49   172  
      10/1 - 12/31 67   49   116  
  Kennebunk, Kittery, York 1/1 - 6/30 69   54   123  
  Sanford   7/1 - 8/31 108   54   162  
      9/1 - 10/31 81   54   135  
      11/1 - 12/31 69   54   123  
  Portland Cumberland 1/1 - 6/30 82   44   126  
      7/1 - 9/30 103   44   147  
      10/1 - 12/31 82   44   126  
  Rockport Knox 1/1 - 6/30 60   49   109  
      7/1 - 8/31 85   49   134  
      9/1 - 12/31 60   49   109  
MI Ann Arbor Washtenaw All year 86   44   130  
  Benton Harbor, St. Joseph, Stevensville Berrien All year 68   49   117  
  Charlevoix Charlevoix All year 71   49   120  
  Detroit Wayne All year 100   49   149  
  East Lansing, Lansing Ingham, Eaton All year 75   39   114  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $73   $39   $112  
  Frankenmuth Saginaw All year 67   44   111  
  Grand Rapids Kent All year 75   39   114  
  Holland Ottawa All year 72   44   116  
  Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 75   44   119  
  Mackinac Island Mackinac 1/1 - 6/30 65   49   114  
      7/1 - 8/31 88   49   137  
      9/1 - 12/31 65   49   114  
  Midland Midland All year 85   39   124  
  Mount Pleasant Isabella All year 68   44   112  
  Muskegon Muskegon 1/1 - 5/31 64   39   103  
      6/1 - 8/31 80   39   119  
      9/1 - 12/31 64   39   103  
  Ontonagon, Baraga, Houghton Ontonagon, Baraga, Houghton All year 72   39   111  
  Petosky Emmet 1/1 - 6/30 67   54   121  
      7/1 - 8/31 90   54   144  
      9/1 - 12/31 67   54   121  
  Pontiac, Auburn Hills Oakland All year 94   44   138  
  Sault Ste. Marie Chippewa All year 62   39   101  
  South Haven Van Buren 1/1 - 5/31 63   39   102  
      6/1 - 8/31 85   39   124  
      9/1 - 12/31 63   39   102  
  Traverse City, Leland Grand Traverse, Leelanau 1/1 - 6/30 66   44   110  
      7/1 - 8/31 103   44   147  
      9/1 - 12/31 66   44   110  
  Warren Macomb All year 75   39   114  
MN Coon Rapids, Ramsey Anoka All year 72   44   116  
  Duluth St. Louis 1/1 - 5/31 71   49   120  
      6/1 - 9/30 87   49   136  
      10/1 - 12/31 71   49   120  
  Eagan, Burnsville, Mendota Heights, Lakeville, Inver Grove Heights Dakota All year 80   49   129  
  Minneapolis, St. Paul Hennepin, Ramsey All year 113   64   177  
  Rochester Olmsted All year 90   44   134  
MO Kansas City Jackson, Clay, Cass, Platte All year 96   49   145  
  Osage Beach, St. Robert, Fort Leonard Wood Camden, Miller, Pulaski All year 70   49   119  
  Springfield Greene All year 70   39   109  
  St. Louis St. Louis, St. Charles; St. Louis City All year 103   59   162  
MS Gulfport, Biloxi Harrison 1/1 - 3/31 94   44   138  
      4/1 - 8/31 63   44   107  
      9/1 - 12/31 94   44   138  
  Robinsonville Tunica All year 65   44   109  
  Starkville Oktibbeha All year 70   44   114  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
MT Big Sky, West Gallatin 1/1 - 6/30 $73   $49   $122  
  Yellowstone   7/1 - 8/31 96   49   145  
      9/1 - 12/31 73   49   122  
  Butte Silver Bow All year 65   44   109  
  Helena Lewis and Clark All year 67   39   106  
  Missoula, Polson, Missoula, Lake, Flathead 1/1 - 5/31 73   44   117  
  Kalispell   6/1 - 8/31 90   44   134  
      9/1 - 12/31 73   44   117  
NC Asheville Buncombe 1/1 - 6/30 71   49   120  
      7/1 - 10/31 82   49   131  
      11/1 - 12/31 71   49   120  
  Atlantic Beach, Carteret 1/1 - 5/31 67   49   116  
  Morehead City   6/1 - 8/31 96   49   145  
      9/1 - 12/31 67   49   116  
  Chapel Hill Orange All year 80   49   129  
  Charlotte Mecklenburg All year 78   49   127  
  Durham Durham All year 88   49   137  
  Greensboro Guilford 1/1 - 4/30 90   44   134  
      5/1 - 9/30 78   44   122  
      10/1 - 12/31 90   44   134  
  Greenville Pitt All year 68   39   107  
  Kill Devil Dare 1/1 - 9/30 91   54   145  
      10/1 - 12/31 60   54   114  
  New Bern, Havelock Craven All year 76   44   120  
  Raleigh Wake All year 80   54   134  
  Shallotte, Southport, Whiteville Brunswick, Columbus All year 65   39   104  
  Wilmington New Hanover All year 81   49   130  
  Winston-Salem Forsyth All year 78   44   122  
ND The standard CONUS rate of $99 ($60 for lodging and $39 for M&IE) applies to all per diem localities in North Dakota.
NE Omaha Douglas All year 84   49   133  
NH Concord Merrimack 1/1 - 5/31 72   44   116  
      6/1 - 10/31 92   44   136  
      11/1 - 12/31 72   44   116  
  Conway Carroll 1/1 - 2/28 120   49   169  
      3/1 - 6/30 97   49   146  
      7/1 - 8/31 146   49   195  
      9/1 - 12/31 120   49   169  
  Durham Strafford All year 81   44   125  
  Laconia Belknap 1/1 - 6/30 81   39   120  
      7/1 - 8/31 100   39   139  
      9/1 - 12/31 81   39   120  
  Lebanon, Lincoln, West Lebanon, Franconia, Hanover, Holderness, Sunapee, Waterville Valley, North Woodstock, Plymouth Grafton, Sullivan All year 116   49   165  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
NH Manchester Hillsborough All year $90   $44   $134  
  Portsmouth Rockingham 1/1 - 6/30 93   44   137  
      7/1 - 9/30 121   44   165  
      10/1 - 12/31 93   44   137  
NJ Atlantic City, Cape May, Atlantic, Cape May 1/1 - 4/30 94   54   148  
  Ocean City   5/1 - 10/31 114   54   168  
      11/1 - 12/31 94   54   148  
  Belle Mead Somerset All year 125   44   169  
  Cherry Hill, Moorestown Camden, Burlington All year 82   44   126  
  Eatontown, Freehold Monmouth All year 106   49   155  
  Edison, Piscataway Middlesex All year 109   44   153  
  Flemington Hunterdon All year 100   39   139  
  Newark Bergen, Essex, Hudson, Passaic All year 116   49   165  
  Parsippany Morris All year 121   49   170  
  Princeton, Trenton Mercer All year 133   44   177  
  Springfield, Cranford, New Providence, Westfield, Clark, Summit, Linden Union All year 98   49   147  
  Toms River Ocean 1/1 - 5/31 79   39   118  
      6/1 - 8/31 102   39   141  
      9/1 - 12/31 79   39   118  
NM Albuquerque Bernalillo All year 70   49   119  
  Los Alamos Los Alamos All year 75   49   124  
  Santa Fe Santa Fe All year 83   59   142  
  Taos Taos All year 69   39   108  
NV Incline Village, Crystal Washoe 1/1 - 5/31 101   49   150  
  Bay, Reno, Sparks   6/1 - 8/31 139   49   188  
      9/1 - 12/31 101   49   150  
  Las Vegas Clark 1/1 - 4/30 114   64   178  
      5/1 - 8/31 100   64   164  
      9/1 - 12/31 114   64   178  
  Stateline, Carson City Douglas, Carson City All year 83   64   147  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $103   $49   $152  
  Binghamton, Owego Broome, Tioga All year 79   39   118  
  Buffalo Erie All year 81   54   135  
  Floral Park, Garden City, Glen Cove, Great Neck, Roslyn Nassau All year 159   64   223  
  Glens Falls Warren 1/1 - 5/31 83   49   132  
      6/1 - 8/31 129   49   178  
      9/1 - 12/31 83   49   132  
  Ithaca, Waterloo, Romulus Tompkins, Seneca All year 90   44   134  
  Kingston Ulster All year 94   49   143  
  Lake Placid Essex 1/1 - 6/30 94   54   148  
      7/1 - 8/31 157   54   211  
      9/1 - 12/31 105   54   159  
  Manhattan The boroughs of Manhattan, Brooklyn, 1/1 - 6/30 214   64   278  
    The Bronx, and Staten Island 7/1 - 8/31 196   64   260  
      9/1 - 12/31 274   64   338  
  Niagara Falls Niagara 1/1 - 5/31 63   44   107  
      6/1 - 8/31 93   44   137  
      9/1 - 12/31 63   44   107  
  Nyack, Palisades Rockland All year 105   49   154  
  Poughkeepsie Dutchess All year 103   54   157  
  Queens Queens 1/1 - 4/30 152   59   211  
      5/1 - 6/30 163   59   222  
      7/1 - 8/31 153   59   212  
      9/1 - 12/31 177   59   236  
  Riverhead, Ronkonkoma, Melville, Smithtown, Huntington Station, Amagansett, East Hampton, Montauk, Southampton, Islandia, Commack, Medford, Stony Brook, Hauppauge, Centereach Suffolk All year 128   64   192  
  Rochester Monroe All year 87   44   131  
  Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 99   44   143  
  Schenectady   7/1 - 8/31 160   44   204  
      9/1 - 12/31 99   44   143  
  Syracuse Onondaga All year 82   44   126  
  Tarrytown, White Plains, New Rochelle, Yonkers Westchester All year 137   59   196  
  Troy Rensselaer All year 83   39   122  
  West Point Orange All year 98   44   142  
OH Akron Summit All year 78   49   127  
  Canton Stark All year 73   44   117  
  Cincinnati Hamilton, Clermont All year 86   54   140  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $98   $54   $152  
  Columbus Franklin All year 93   49   142  
  Dayton, Fairborn Greene, Darke, Montgomery All year 80   44   124  
  Hamilton Butler, Warren All year 82   49   131  
  Mentor Lake All year 80   44   124  
  Port Clinton Ottawa 1/1 - 6/30 60   44   104  
      7/1 - 8/31 87   44   131  
      9/1 - 12/31 60   44   104  
  Rittman Wayne, Medina All year 72   39   111  
  Sandusky, Bellevue Erie, Huron All year 91   39   130  
  Toledo Lucas All year 73   44   117  
  Youngstown Mahoning, Trumbull All year 75   39   114  
OK Oklahoma City Oklahoma All year 73   49   122  
  Tulsa Tulsa, Creek, Osage, Rogers All year 68   44   112  
OR Ashland, Crater Lake Jackson, Klamath All year 74   44   118  
  Beaverton Washington All year 79   44   123  
  Bend Deschutes All year 75   44   119  
  Clackamas Clackamas All year 72   39   111  
  Eugene, Florence Lane All year 84   44   128  
  Lincoln City Lincoln 1/1 - 6/30 76   49   125  
      7/1 - 8/31 100   49   149  
      9/1 - 12/31 76   49   125  
  Portland Multnomah All year 98   49   147  
  Seaside Clatsop 1/1 - 6/30 77   54   131  
      7/1 - 8/31 111   54   165  
      9/1 - 12/31 77   54   131  
PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 80   44   124  
  Bucks County Bucks All year 95   59   154  
  Chambersburg Franklin All year 66   44   110  
  Chester, Radnor, Essington Delaware All year 88   44   132  
  Erie Erie All year 79   39   118  
  Gettysburg Adams 1/1 - 3/31 72   54   126  
      4/1 - 10/31 101   54   155  
      11/1 - 12/31 72   54   126  
  Harrisburg Dauphin (except City of Hershey) All year 85   44   129  
  Hershey City limits of Hershey 1/1 - 2/28 82   44   126  
      3/1 - 5/31 88   44   132  
      6/1 - 9/30 139   44   183  
      10/1 - 12/31 82   44   126  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $83   $49   $132  
  Malvern, Frazer, Berwyn, Phoenixville Chester All year 106   49   155  
  Mechanicsburg Cumberland All year 75   54   129  
  Montgomery County Montgomery All year 114   59   173  
  Philadelphia Philadelphia All year 138   64   202  
  Pittsburgh Allegheny All year 100   54   154  
  Reading Berks All year 78   44   122  
  Scranton Lackawanna All year 71   39   110  
  State College Centre All year 76   44   120  
RI East Greenwich, Warwick, North Kingstown Kent, Washington All year 99   49   148  
  Jamestown, Middletown, Newport 1/1 - 2/28 83   64   147  
  Newport   3/1 - 11/30 137   64   201  
      12/1 - 12/31 83   64   147  
  Providence Providence All year 144   54   198  
SC Aiken Aiken All year 70   39   109  
  Charleston Charleston, Berkeley, Dorchester All year 92   54   146  
  Columbia Richland All year 75   44   119  
  Greenville Greenville All year 75   49   124  
  Hilton Head Beaufort 1/1 - 2/28 80   54   134  
      3/1 - 10/31 120   54   174  
      11/1 - 12/31 80   54   134  
  Myrtle Beach Horry 1/1 - 2/28 67   54   121  
      3/1 - 5/31 82   54   136  
      6/1 - 8/31 118   54   172  
      9/1 - 12/31 67   54   121  
SD Hot Springs Fall River, Custer 1/1 - 5/31 61   39   100  
      6/1 - 8/31 89   39   128  
      9/1 - 12/31 61   39   100  
  Rapid City Pennington 1/1 - 5/31 63   44   107  
      6/1 - 8/31 106   44   150  
      9/1 - 12/31 63   44   107  
  Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 4/30 60   44   104  
      5/1 - 8/31 88   44   132  
      9/1 - 12/31 60   44   104  
TN Brentwood, Franklin Williamson All year 82   49   131  
  Chattanooga Hamilton All year 81   44   125  
  Gatlinburg, Townsend Sevier, Blount All year 67   49   116  
  Knoxville Knox All year 74   49   123  
  Memphis Shelby All year 83   49   132  
  Nashville Davidson All year 99   54   153  
  Oak Ridge Anderson All year 72   39   111  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 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 $120   $44   $164  
  Austin Travis All year 85   54   139  
  College Station Brazos All year 73   39   112  
  Corpus Christi Nueces All year 78   44   122  
  Dallas Dallas; City limits of Dallas 1/1 - 4/30 111   59   170  
      5/1 - 12/31 100   59   159  
  El Paso El Paso All year 76   44   120  
  Galveston Galveston All year 96   49   145  
  Houston Montgomery, Fort Bend, Harris; L.B. Johnson Space Center All year 95   59   154  
  Hunt County Hunt All year 64   39   103  
  Killeen Bell All year 65   39   104  
  Laredo Webb All year 88   44   132  
  McAllen Hidalgo All year 75   44   119  
  Plano Collin All year 81   49   130  
  Round Rock Williamson All year 78   44   122  
  San Antonio Bexar All year 103   54   157  
  South Padre Island Cameron 1/1 - 2/28 71   44   115  
      3/1 - 8/31 96   44   140  
      9/1 - 12/31 71   44   115  
  Waco McLennan All year 76   39   115  
UT Ogden Weber All year 61   44   105  
  Park City Summit 1/1 - 3/31 135   64   199  
      4/1 - 11/30 68   64   132  
      12/1 - 12/31 135   64   199  
  Provo Utah All year 69   49   118  
  Salt Lake City Salt Lake, Tooele All year 90   54   144  
VA Cities of Alexandria,   1/1 - 5/31 188   64   252  
  Fairfax, and Falls   6/1 - 8/31 162   64   226  
  Church, and the   9/1 - 11/30 195   64   259  
  counties of Arlington and Fairfax   12/1 - 12/31 188   64   252  
  Charlottesville City of Charlottesville; Albemarle (after 12/14/06), Greene (after 12/14/06) All year 87   44   131  
  Chesapeake, Suffolk Cities of Chesapeake, Suffolk 1/1 - 3/31 74   44   118  
      4/1 - 8/31 99   44   143  
      9/1 - 12/31 74   44   118  
  Chesterfield, Henrico Counties Chesterfield, Henrico All year 81   49   130  
  Hampton City, Cities of Hampton City, Newport News 1/1 - 3/31 73   44   117  
  Newport News   4/1 - 6/30 88   44   132  
      7/1 - 12/31 73   44   117  
  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  
  Loudon County Loudon All year 131   59   190  
  Lynchburg Campbell; City of Lynchburg All year 68   44   112  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
VA Manassas City of Manassas All year $87   $39   $126  
  Norfolk, Portsmouth Cities of Norfolk, Portsmouth 1/1 - 3/31 77   59   136  
      4/1 - 10/31 94   59   153  
      11/1 - 12/31 77   59   136  
  Richmond City City of Richmond All year 102   54   156  
  Roanoke City limits of Roanoke All year 76   44   120  
  Spotsylvania County; City of Fredericksburg Spotsylvania All year 63   49   112  
  Stafford, Prince William Counties Stafford, Prince William All year 80   44   124  
  Virginia Beach County Virginia Beach 1/1 - 3/31 68   54   122  
      4/1 - 5/31 83   54   137  
      6/1 - 8/31 129   54   183  
      9/1 - 12/31 68   54   122  
  Wallops Island Accomack 1/1 - 6/30 78   49   127  
      7/1 - 8/31 111   49   160  
      9/1 - 12/31 78   49   127  
  Warrenton Fauquier All year 73   44   117  
VT Burlington, St. Albans Chittenden, Franklin 1/1 - 4/30 81   49   130  
      5/1 - 10/31 95   49   144  
      11/1 - 12/31 81   49   130  
  Manchester Bennington All year 79   59   138  
  Montpelier Washington All year 88   54   142  
  Stowe Lamoille 1/1 - 2/28 125   64   189  
      3/1 - 11/30 108   64   172  
      12/1 - 12/31 125   64   189  
  White River Junction Windsor 1/1 - 2/28 89   54   143  
      3/1 - 8/31 78   54   132  
      9/1 - 12/31 89   54   143  
WA Anacortes, Camano Island, Coupeville, Mount Vernon, La Connor, Burlington, Friday Harbor San Juan, Skagit, Island All year 74   59   133  
  Bremerton Kitsap All year 74   59   133  
  Everett, Lynnwood Snohomish All year 81   54   135  
  Ocean Shores Grays Harbor All year 82   44   126  
  Olympia, Tumwater Thurston All year 76   49   125  
  Port Angeles, Port Clallam, Jefferson 1/1 - 6/30 81   59   140  
  Townsend   7/1 - 8/31 114   59   173  
      9/1 - 12/31 81   59   140  
  Seattle King All year 136   64   200  
  Spokane Spokane All year 70   49   119  
  Tacoma Pierce All year 96   59   155  
  Vancouver Clark, Cowlitz, Skamania All year 101   49   150  

Table 4. (Effective October 1, 2006 - September 30, 2007) (Continued)

Per Diem Locality Computing Maximum Rate
State Key City 2 County and/or Other Defined Location 3,4 Effective Dates Maximum
Lodging
Rate 		M&IE
Rate 		Maximum
Per Diem
Rate
WI Appleton City of Appleton All year $75   $44   $119  
  Brookfield, Racine Waukesha, Racine All year 77   44   121  
  Green Bay Brown All year 71   44   115  
  Lake Geneva Walworth 1/1 - 4/30 91   54   145  
      5/1 - 10/31 120   54   174  
      11/1 - 12/31 91   54   145  
  Madison Dane All year 84   54   138  
  Milwaukee Milwaukee All year 87   44   131  
  Sheboygan Sheboygan 1/1 - 6/30 68   44   112  
      7/1 - 8/31 77   44   121  
      9/1 - 12/31 68   44   112  
  Sturgeon Bay Door 1/1 - 6/30 60   49   109  
      7/1 - 10/31 74   49   123  
      11/1 - 12/31 60   49   109  
  Wisconsin Dells Columbia 1/1 - 6/30 60   64   124  
      7/1 - 8/31 82   64   146  
      9/1 - 12/31 60   64   124  
WV Charleston Kanawha All year 87   44   131  
  Huntington, Barboursville Cabell, Wayne All year 61   44   105  
  Morgantown Monongalia All year 76   44   120  
  Shepherdstown Jefferson All year 69   44   113  
  Wheeling Ohio All year 71   44   115  
WY Cody Park 1/1 - 4/30 60   44   104  
      5/1 - 9/30 94   44   138  
      10/1 - 12/31 60   44   104  
  Jackson, Pinedale Teton, Sublette 1/1 - 6/30 85   54   139  
      7/1 - 8/31 127   54   181  
      9/1 - 12/31 85   54   139  

1Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2007, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2007 (Table 4) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2007. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2007, through December 31, 2007. See Transition Rules under How To Use Per Diem Rate Tables for an example.

2Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries.”

3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).” 		4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality.

Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited.
   
   

How To Get Tax Help

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

Contacting your Taxpayer Advocate.   The Taxpayer Advocate Service 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 Taxpayer Advocate Service by calling toll-free 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 to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. You can file Form 911, 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 tax 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 with limited English proficiency or 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 at 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 a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

Access by computer
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 2006 refund. Click on Where's My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2006 tax return available because you will need to know 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 our withholding calculator.

  • Sign up to receive local and national tax news by email.

  • Get information on starting and operating a small business.

Phone number
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 2006 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2006 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.


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 services
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're 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, but 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. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Address you may need
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 business days after your request is received.


National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

cdrom
CD for tax products. You can order Publication 1796, IRS Tax Products CD, and obtain:

  • A CD that is released twice so you have the latest products. The first release ships in January and the final release ships in March.

  • Current-year forms, instructions, and publications.

  • Prior-year forms, instructions, and publications.

  • Bonus: Historical Tax Products DVD - Ships with the final release.

  • Tax Map: an electronic research tool and finding aid.

  • Tax law frequently asked questions.

  • Tax Topics from the IRS telephone response system.

  • Fill-in, print, and save features for most tax forms.

  • Internal Revenue Bulletins.

  • Toll-free and email technical support.

Buy the CD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $25 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD for $25 (plus a $5 handling fee). Price is subject to change.

cdrom
CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2006, is a must for every small business owner or any taxpayer about to start a business. This year's CD 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 2006.

  • 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 CD to help you navigate the pages of the CD 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.

An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.

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