Tax Help Archives  
Pub. 1542, Per Diem Rates 2004 Tax Year

Index

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Assistance (see Tax help)

C

Comments on publication, Comments and suggestions.

F

Footnotes:
November 1, 2003 (Table 1), Per Diem Rate Tables
October 1, 2003 (Table 3), Per Diem Rate Tables
October 1, 2004 (Table 2), Per Diem Rate Tables
October 1, 2004 (Table 4), Per Diem Rate Tables
Free tax services, How To Get Tax Help

H

Help (see Tax help)
High-low method:
Introduction, High-low method.
November 1, 2003 (Table 1) (see List of states under November 1, 2003 (High-low method))
October 1, 2004 (Table 2) (see List of states under October 1, 2004 (High-low method))
Transition rules, High-low method.

I

Internet:
Per diem rates, Per diem rates on the Internet.
Introduction, Introduction

M

More information (see Tax help)

N

November 1, 2003 (High-low method):
California (CA), Per Diem Rate Tables
Colorado (CO), Per Diem Rate Tables
District of Columbia (DC), Per Diem Rate Tables
Florida (FL), Per Diem Rate Tables
Footnotes, Per Diem Rate Tables
Idaho (ID), Per Diem Rate Tables
Illinois (IL), Per Diem Rate Tables
Louisiana (LA), Per Diem Rate Tables
Maine (ME), Per Diem Rate Tables
Maryland (MD), Per Diem Rate Tables
Massachusetts (MA), Per Diem Rate Tables
Michigan (MI), Per Diem Rate Tables
Montana (MT), Per Diem Rate Tables
Nevada (NV), Per Diem Rate Tables
New Jersey (NJ), Per Diem Rate Tables
New York (NY), Per Diem Rate Tables
Pennsylvania (PA), Per Diem Rate Tables
Utah (UT), Per Diem Rate Tables
Virginia (VA), Per Diem Rate Tables
Washington (WA), Per Diem Rate Tables

O

October 1, 2003 (Regular federal method):
Alabama (AL), Per Diem Rate Tables
Arizona (AZ), Per Diem Rate Tables
Arkansas (AR), Per Diem Rate Tables
California (CA), Per Diem Rate Tables
Colorado (CO), Per Diem Rate Tables
Connecticut (CT), Per Diem Rate Tables
Delaware (DE), Per Diem Rate Tables
District of Columbia (DC), Per Diem Rate Tables
Florida (FL), Per Diem Rate Tables
Footnotes, Per Diem Rate Tables
Georgia (GA), Per Diem Rate Tables
Idaho (ID), Per Diem Rate Tables
Illinois (IL), Per Diem Rate Tables
Indiana (IN), Per Diem Rate Tables
Iowa (IA), Per Diem Rate Tables
Kansas (KS), Per Diem Rate Tables
Kentucky (KY), Per Diem Rate Tables
Louisiana (LA), Per Diem Rate Tables
Maine (ME), Per Diem Rate Tables
Maryland (MD), Per Diem Rate Tables
Massachusetts (MA), Per Diem Rate Tables
Michigan (MI), Per Diem Rate Tables
Minnesota (MN), Per Diem Rate Tables
Mississippi (MS), Per Diem Rate Tables
Missouri (MO), Per Diem Rate Tables
Montana (MT), Per Diem Rate Tables
Nebraska (NE), Per Diem Rate Tables
Nevada (NV), Per Diem Rate Tables
New Hampshire (NH), Per Diem Rate Tables
New Jersey (NJ), Per Diem Rate Tables
New Mexico (NM), Per Diem Rate Tables
New York (NY), Per Diem Rate Tables
North Carolina (NC), Per Diem Rate Tables
North Dakota (ND), Per Diem Rate Tables
Ohio (OH), Per Diem Rate Tables
Oklahoma (OK), Per Diem Rate Tables
Oregon (OR), Per Diem Rate Tables
Pennsylvania (PA), Per Diem Rate Tables
Rhode Island (RI), Per Diem Rate Tables
South Carolina (SC), Per Diem Rate Tables
South Dakota (SD), Per Diem Rate Tables
Tennessee (TN), Per Diem Rate Tables
Texas (TX), Per Diem Rate Tables
Utah (UT), Per Diem Rate Tables
Vermont (VT), Per Diem Rate Tables
Virginia (VA), Per Diem Rate Tables
Washington (WA), Per Diem Rate Tables
West Virginia (WV), Per Diem Rate Tables
Wisconsin (WI), Per Diem Rate Tables
Wyoming (WY), Per Diem Rate Tables
October 1, 2004 (High-low method):
Arizona (AZ), Per Diem Rate Tables
California (CA), Per Diem Rate Tables
Colorado (CO), Per Diem Rate Tables
Delaware (DE), Per Diem Rate Tables
District of Columbia (DC), Per Diem Rate Tables
Florida (FL), Per Diem Rate Tables
Footnotes, Per Diem Rate Tables
Illinois (IL), Per Diem Rate Tables
Louisiana (LA), Per Diem Rate Tables
Maryland (MD), Per Diem Rate Tables
Massachusetts (MA), Per Diem Rate Tables
Michigan (MI), Per Diem Rate Tables
Nevada (NV), Per Diem Rate Tables
New Jersey (NJ), Per Diem Rate Tables
New Mexico (NM), Per Diem Rate Tables
New York (NY), Per Diem Rate Tables
North Carolina (NC), Per Diem Rate Tables
Pennsylvania (PA), Per Diem Rate Tables
Rhode Island (RI), Per Diem Rate Tables
South Carolina (SC), Per Diem Rate Tables
Utah (UT), Per Diem Rate Tables
Virginia (VA), Per Diem Rate Tables
Washington (WA), Per Diem Rate Tables
October 1, 2004 (Regular federal method):
Alabama (AL), Per Diem Rate Tables
Arizona (AZ), Per Diem Rate Tables
Arkansas (AR), Per Diem Rate Tables
California (CA), Per Diem Rate Tables
Colorado (CO), Per Diem Rate Tables
Connecticut (CT), Per Diem Rate Tables
Delaware (DE), Per Diem Rate Tables
District of Columbia (DC), Per Diem Rate Tables
Florida (FL), Per Diem Rate Tables
Footnotes, Per Diem Rate Tables
Georgia (GA), Per Diem Rate Tables
Idaho (ID), Per Diem Rate Tables
Illinois (IL), Per Diem Rate Tables
Indiana (IN), Per Diem Rate Tables
Iowa (IA), Per Diem Rate Tables
Kansas (KS), Per Diem Rate Tables
Kentucky (KY), Per Diem Rate Tables
Louisiana (LA), Per Diem Rate Tables
Maine (ME), Per Diem Rate Tables
Maryland (MD), Per Diem Rate Tables
Massachusetts (MA), Per Diem Rate Tables
Michigan (MI), Per Diem Rate Tables
Minnesota (MN), Per Diem Rate Tables
Mississippi (MS), Per Diem Rate Tables
Missouri (MO), Per Diem Rate Tables
Montana (MT), Per Diem Rate Tables
Nebraska (NE), Per Diem Rate Tables
Nevada (NV), Per Diem Rate Tables
New Hampshire (NH), Per Diem Rate Tables
New Jersey (NJ), Per Diem Rate Tables
New Mexico (NM), Per Diem Rate Tables
New York (NY), Per Diem Rate Tables
North Carolina (NC), Per Diem Rate Tables
North Dakota (ND), Per Diem Rate Tables
Ohio (OH), Per Diem Rate Tables
Oklahoma (OK), Per Diem Rate Tables
Oregon (OR), Per Diem Rate Tables
Pennsylvania (PA), Per Diem Rate Tables
Rhode Island (RI), Per Diem Rate Tables
South Carolina (SC), Per Diem Rate Tables
South Dakota (SD), Per Diem Rate Tables
Tennessee (TN), Per Diem Rate Tables
Texas (TX), Per Diem Rate Tables
Utah (UT), Per Diem Rate Tables
Vermont (VT), Per Diem Rate Tables
Virginia (VA), Per Diem Rate Tables
Washington (WA), Per Diem Rate Tables
West Virginia (WV), Per Diem Rate Tables
Wisconsin (WI), Per Diem Rate Tables
Wyoming (WY), Per Diem Rate Tables

P

Per diem rates:
High-cost localities, High-low method.
High-low method, High-low method.
Internet, Per diem rates on the Internet.
Regular federal method, Regular federal per diem rate method.
Standard rate for unlisted localities, High-low method., Regular federal per diem rate method.
Transition rules, High-low method., Federal per diem rate method.
Publications (see Tax help)

R

Regular federal method:
Introduction, Regular federal per diem rate method.
October 1, 2003 (Table 3) (see List of states under October 1, 2003 (Regular federal method))
October 1, 2004 (Table 4) (see List of states under October 1, 2004 (Regular federal method))
Transition rules, Federal per diem rate method.

S

Suggestions for publication, Comments and suggestions.

T

Table 1 (High-low method, November 1, 2003), Per Diem Rate Tables
Table 2 (High-low method, October 1, 2004), Per Diem Rate Tables
Table 3 (Regular federal method, October 1, 2003), Per Diem Rate Tables
Table 4 (Regular federal method, October 1, 2004), Per Diem Rate Tables
Tax help, How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Transition rules:, Transition Rules
Example:
High-low method, High-low method.
Regular federal method, Federal per diem rate method.
High-low method, High-low method.
Regular federal method, Federal per diem rate method.
TTY/TDD information, How To Get Tax Help

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