2001 Tax Help Archives  

Publication 1542 2001 Tax Year

Diem Amount Under the High-Low Substantiation Method

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Per Diem Locality Effective Date of $201 Rate
State Key City County and Other Defined Location
CA Palo Alto/San Jose/Sunnyvale Santa Clara All year
Palm Springs Riverside 1/1 - 5/31
San Francisco San Francisco All year
Tahoe City Placer All year
CO Aspen Pitkin 1/1 - 4/30
Silverthorne/Keystone Summit All year
Telluride San Miguel 1/1 - 3/31
Vail Eagle 1/1 - 3/31
7/1 - 12/31
DC Washington, DC Washington, DC; 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 Georges in Maryland All year
FL Key West Monroe 1/1 - 4/30
ID Sun Valley City limits of Sun Valley All year
IL Chicago Cook and Lake All year
LA New Orleans/St. Bernard Orleans, St. Bernard, Plaquemine, and Jefferson Parishes 1/1 - 5/31
MD (For the counties of Montgomery and Prince Georges, see Washington, DC)
Ocean City Worcester 6/15 - 10/31
MA Boston Suffolk All year
Cambridge Middlesex County (except Lowell) All year
Martha's Vineyard Dukes 6/1 - 10/15
MI Mackinac Island Mackinac All year
Traverse City Grand Traverse 6/1 - 9/30
MT Big Sky Gallatin (except West Yellowstone Park) 1/1 - 4/30
11/1 - 12/31
NJ Cape May Cape May (except Ocean City) 6/1 - 11/30
Ocean City City limits of Ocean City 6/15 - 9/15
Piscataway/Belle Mead Somerset and Middlesex All year
Princeton/Trenton Mercer County All year
NY The Bronx/Brooklyn/Queens The boroughs of the Bronx, Brooklyn, and Queens All year
Manhattan Manhattan All year
Nassau County/Great Neck Nassau County All year
Suffolk County Suffolk County All year
White Plains City limits of White Plains All year
PA Hershey City limits of Hershey 6/1 - 9/15
Philadelphia Philadelphia All year
UT Park City Summit 1/1 - 3/31
12/15 - 12/31
VA (For the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, see District of Columbia)    
Wintergreen Nelson All year

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