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Publication 1542 2001 Tax Year

Diem Amount Under the High-Low Substantiation Method

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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