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2005 Tax Year

Publication 1542 - Main Contents

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 $199 ($46 meals and incidental expenses (M&IE)) per diem, effective October 1, 2004 through December 31, 2004, and $204 ($46 M&IE) per diem, effective January 1, 2005. For travel on or after January 1, 2005, all other localities within CONUS are eligible for $129 ($36 M&IE) per diem under the high-low method.

  Table 2 lists the localities that are eligible for $226 ($58 M&IE) per diem, effective October 1, 2005. For travel on or after October 1, 2005, the per diem for all other localities increases to $141 ($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, 2004; those in Table 4 are effective October 1, 2005. The standard rate for all locations within CONUS not specifically listed in Table 3 is $91 ($60 for lodging and $31 for M&IE); that for 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 2006, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Employee A does not travel again until November 2006. For A's November trip and any others during the remainder of 2006, 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, 2007, you must use the rates in effect for 2007, 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 2007 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 2006 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 2006, while Employee Q's only other travel occurs in October 2006. 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, 2006. 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, 2006. You can choose a new method for either or both employees; this choice will become effective on January 1, 2007.

  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 2005 or 2006. 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 High-Cost Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2004 - September 30, 2005) 1,2,3

Note: The standard (“low”) rate applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. See footnotes 4 and 5 for standard rate in effect for each period.
Per Diem Locality 10/1/04-12/31/04 4 1/1/05-9/30/05 5
State Key City County and/or Other Defined Location Effective Dates of $199 Rate Effective Dates of $204 Rate
AZ Phoenix, Scottsdale Maricopa —— 1/1 - 5/31
CA Monterey Monterey 10/1 - 11/30 2/1 - 11/30
  Napa Napa 10/1 - 10/31 5/1 - 10/31
  Palm Springs Riverside —— 1/1 - 5/31
  San Diego San Diego 10/1 - 12/31 All year
  San Francisco San Francisco 10/1 - 12/31 All year
  Santa Barbara Santa Barbara 10/1 - 12/31 All year
  Santa Monica City limits of Santa Monica 10/1 - 12/31 All year
  South Lake Tahoe El Dorado 12/1 - 12/31 1/1 - 8/31
12/1 - 12/31
CO Aspen Pitkin 10/1 - 12/31 All year
  Crested Butte City limits of Crested Butte (Gunnison County) 12/1 - 12/31 1/1 - 3/31
12/1 - 12/31
  Silverthorne, Breckenridge Summit 10/1 - 12/31 1/1 - 3/31
12/1 - 12/31
  Telluride San Miguel 12/1 - 12/31 1/1 - 9/30
12/1 - 12/31
  Vail Eagle 10/1 - 12/31 All year
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) (see also Maryland and Virginia)   10/1 - 12/31 All year
DE Lewes Sussex —— 7/1 - 8/31
FL Daytona Beach Volusia —— 2/1 - 3/31
  Fort Lauderdale Broward 10/1 - 12/31 1/1 - 5/31
  Key West Monroe 10/1 - 12/31 All year
  Miami Miami-Dade 10/1 - 12/31 1/1 - 5/31
10/1 - 12/31
  Naples Collier —— 1/1 - 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) 10/1 - 12/31 1/1 - 5/31
10/1 - 12/31
IL Chicago Cook, Lake 10/1 - 12/31 All year
LA New Orleans Orleans and St. Bernard Parishes 10/1 - 12/31 2/1 - 4/30
9/1 - 11/30
MA Boston Suffolk 10/1 - 12/31 All year
  Cambridge City limits of Cambridge 10/1 - 12/31 All year
  Hyannis Barnstable —— 7/1 - 8/31
  Martha's Vineyard Dukes —— 5/1 - 8/31
  Nantucket Nantucket 10/1 - 12/31 All year

Table 1. (Effective October 1, 2004 - September 30, 2005)(Continued)

Per Diem Locality 10/1/04-12/31/04 4 1/1/05-9/30/05 5
State Key City County and/or Other Defined Location Effective Dates of $199 Rate Effective Dates of $204 Rate
MD Counties of Montgomery and Prince George's   10/1 - 12/31 All year
  Baltimore Baltimore 10/1 - 12/31 All year
  Cambridge, St. Michaels Dorchester, Talbot —— 6/1 - 8/31
  Ocean City Worcester —— 7/1 - 8/31
MI Mackinac Island Mackinac 10/1 - 12/31  
  Traverse City Grand Traverse   7/1 - 8/31
NC Kill Devil Dare 10/1 - 10/31 4/1 - 10/31
NJ Atlantic City Atlantic 10/1 - 10/31 5/1 - 10/31
  Cape May Cape May (except Ocean City) —— 6/1 - 8/31
  Ocean City City limits of Ocean City 10/1 - 10/31 6/1 - 10/31
  Princeton, Trenton Mercer 10/1 - 12/31 All year
  Toms River Ocean ——  
NM Santa Fe Santa Fe —— 7/1 - 8/31
NV Las Vegas Clark 10/1 - 12/31  
NY Brooklyn, The Bronx, Queens, Staten Island Richmond; the boroughs of Brooklyn, The Bronx, and Queens 10/1 - 12/31 All year
  Carle Place, Garden City, Glen Cove, Great Neck, Plainview, Rockville Centre, Syosset, Uniondale, Woodbury Nassau 10/1 - 12/31 All year
  Lake Placid Essex —— 7/1 - 8/31
  Manhattan The borough of Manhattan 10/1 - 12/31 All year
  Riverhead, Ronkonkoma, Melville Suffolk 10/1 - 12/31 All year
  Tarrytown Westchester (except White Plains) 10/1 - 12/31 All year
  White Plains City limits of White Plains 10/1 - 12/31 All year
PA Hershey City limits of Hershey —— 5/1 - 8/31
  Philadelphia Philadelphia 10/1 - 12/31 All year
RI Jamestown, Middletown, Newport Newport 10/1 - 10/31 5/1 - 10/31
  Providence Providence 10/1 - 12/31 All year
SC Hilton Head Beaufort 10/1 - 10/31 4/1 - 10/31
  Myrtle Beach Horry ——  
UT Park City Summit 12/1 - 12/31 1/1 - 3/31
12/1 - 12/31
VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun   10/1 - 12/31 All year
  Virginia Beach Cities of Virginia Beach, Norfolk, Portsmouth, Chesapeake, and Suffolk —— 6/1 - 8/31
WA Seattle King 10/1 - 10/31 5/1 - 10/31

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 2005
must continue to use the high-low substantiation method for the remainder
of calendar year 2005 for that employee. For travel on or after October 1, 2005, and before January 1, 2006, 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 2004-60 in Internal Revenue Bulletin No. 2004-42 and Revenue Procedure 2005-10 in Internal Revenue Bulletin No. 2005-03.

3 Shaded areas indicate that the city does not qualify as a high-cost locality.

4 The standard (“low”) rate of $127 ($91 for lodging and $36 for M&IE) applies, when appropriate, from 10/1/04 through 12/31/04.

5 The standard (“low”) rate of $129 ($93 for lodging and $36 for M&IE) applies, when appropriate, beginning 1/1/05.

Table 2. Localities Eligible for $226 ($58 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2005) 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 Garden, 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 7/1 - 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 2. (Effective October 1, 2005) (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 2 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 2 or the updated rates and 		high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2005-67, 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 3. Maximum Federal Per Diem Rates (Effective October 1, 2004 - September 30, 2005) 1

Note: The standard rate of $91 ($60 for lodging and $31 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 $77   $43   $120  
  Gulf Shores Baldwin 1/1 - 2/28 60   39   99  
      3/1 - 5/31 76   39   115  
      6/1 - 8/31 94   39   133  
      9/1 - 12/31 60   39   99  
  Huntsville Madison, Limestone All year 65   39   104  
  Montgomery Montgomery All year 65   43   108  
  Tuscaloosa Tuscaloosa All year 64   35   99  
AR Hot Springs Garland All year 66   35   101  
  Little Rock Pulaski All year 71   39   110  
AZ Flagstaff, Kayenta All points in Coconino County not covered under 1/1 - 4/30 60   39   99  
    Grand Canyon per diem area; Navajo 5/1 - 8/31 73   39   112  
      9/1 - 12/31 60   39   99  
  Grand Canyon All points in the Grand Canyon National Park and Before 5/6/05            
    Kaibab National Forest within Coconino County 1/1 - 3/31 60   47   107  
      4/1 - 10/31 85   47   132  
      11/1 - 12/31 60   47   107  
      After 5/5/05            
      1/1 - 3/31 68   47   115  
      4/1 - 10/31 87   47   134  
      11/1 - 12/31 68   47   115  
  Phoenix, Scottsdale Maricopa 1/1 - 5/31 121   47   168  
      6/1 - 9/30 75   47   122  
      10/1 - 12/31 103   47   150  
  Sedona All points in Coconino County not covered under Flagstaff and Grand Canyon; Yavapai All year 104   31   135  
  Tucson Pima 1/1 - 4/30 105   43   148  
      5/1 - 12/31 76   43   119  
  Yuma Yuma All year 63   39   102  
CA Antioch, Brentwood, Concord, Lafayette, Martinez, Pleasant Hill, Richmond, San Ramon, Walnut Creek Contra Costa All year 99   47   146  
  Bakersfield, Delano Kern; Naval Weapons Center and Ordnance Test Station, China Lake All year 67   43   110  
  Barstow, Ontario, Victorville San Bernardino All year 82   43   125  
  Benicia, Dixon, Fairfield, Vacaville, Vallejo Solano All year 104   47   151  
  Brawley, Calexico, El Centro, Imperial Imperial All year 64   31   95  
  Clearlake Lake All year 69   35   104  
  Death Valley Inyo All year 71   47   118  
  Fresno Fresno All year 70   35   105  
  Los Angeles Los Angeles, Orange, Ventura; Edwards AFB (see Santa Monica) All year 100   51   151  
  Mammoth Lakes Mono All year 71   47   118  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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 Mill Valley, San Rafael, Novato Marin All year $107   $47   $154  
  Modesto Stanislaus All year 78   39   117  
  Monterey Monterey 1/1 - 1/31 106   47   153  
      2/1 - 11/30 132   47   179  
      12/1 - 12/31 106   47   153  
  Napa Napa 1/1 - 4/30 115   47   162  
      5/1 - 10/31 143   47   190  
      11/1 - 12/31 115   47   162  
  Oakhurst Madera All year 76   43   119  
  Oakland Alameda All year 100   43   143  
  Palm Springs Riverside 1/1 - 5/31 140   47   187  
      6/1 - 8/31 86   47   133  
      9/1 - 12/31 104   47   151  
  Point Arena, Gualala Mendocino All year 65   43   108  
  Redding Shasta All year 76   35   111  
  Sacramento Sacramento All year 91   47   138  
  San Diego San Diego All year 129   51   180  
  San Francisco San Francisco All year 126   51   177  
  San Luis Obispo San Luis Obispo All year 103   43   146  
  San Mateo, Foster City, Belmont San Mateo All year 95   47   142  
  Santa Barbara Santa Barbara All year 143   43   186  
  Santa Cruz Santa Cruz 1/1 - 6/30 74   47   121  
      7/1 - 8/31 100   47   147  
      9/1 - 12/31 74   47   121  
  Santa Monica City limits of Santa Monica All year 151   43   194  
  Santa Rosa Sonoma All year 104   47   151  
  South Lake Tahoe El Dorado 1/1 - 8/31 136   47   183  
      9/1 - 11/30 113   47   160  
      12/1 - 12/31 136   47   183  
  Stockton San Joaquin All year 77   31   108  
  Sunnyvale, Palo Alto, San Jose Santa Clara All year 111   51   162  
  Tahoe City Placer All year 97   47   144  
  Truckee Nevada All year 87   47   134  
  Visalia, Lemoore Tulare, Kings All year 66   43   109  
  West Sacramento Yolo All year 97   35   132  
  Yosemite National Park Mariposa All year 81   47   128  
CO Aspen Pitkin 1/1 - 3/31 194   47   241  
      4/1 - 11/30 138   47   185  
      12/1 - 12/31 194   47   241  
  Aurora Arapahoe Before 12/27/04 69   31   100  
      After 12/26/04 112   47   159  
  Boulder, Broomfield Boulder, Broomfield All year 87   47   134  
  Colorado Springs El Paso 1/1 - 4/30 73   43   116  
      5/1 - 10/31 104   43   147  
      11/1 - 12/31 73   43   116  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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 Cortez Montezuma All year $65   $35   $100  
  Crested Butte City limits of Crested Butte (Gunnison County) 1/1 - 3/31 146   47   193  
      4/1 - 9/30 107   47   154  
      10/1 - 11/30 98   47   145  
      12/1 - 12/31 146   47   193  
  Denver Denver, Adams, Jefferson, and Arapahoe Counties, that portion of Westminster located in Jefferson County, and Lone Tree in Douglas County All year 112   47   159  
  Durango La Plata 1/1 - 5/31 77   43   120  
      6/1 - 9/30 99   43   142  
      10/1 - 12/31 77   43   120  
  Fort Collins Larimer (except Loveland) All year 74   39   113  
  Glenwood Springs Garfield 1/1 - 5/31 61   35   96  
      6/1 - 8/31 78   35   113  
      9/1 - 12/31 61   35   96  
  Grand Junction Mesa All year 66   35   101  
  Gunnison Gunnison (except Crested Butte) 1/1 - 5/31 67   39   106  
      6/1 - 8/31 86   39   125  
      9/1 - 12/31 67   39   106  
  Loveland City limits of Loveland 1/1 - 6/30 61   35   96  
      7/1 - 8/31 76   35   111  
      9/1 - 12/31 61   35   96  
  Montrose Montrose 1/1 - 4/30 60   39   99  
      5/1 - 9/30 74   39   113  
      10/1 - 12/31 60   39   99  
  Pueblo Pueblo 1/1 - 5/31 60   39   99  
      6/1 - 8/31 66   39   105  
      9/1 - 12/31 60   39   99  
  Silverthorne, Summit 1/1 - 3/31 154   43   197  
  Breckenridge   4/1 - 11/30 121   43   164  
      12/1 - 12/31 154   43   197  
  Steamboat Springs Routt All year 105   43   148  
  Telluride San Miguel 1/1 - 3/31 196   47   243  
      4/1 - 9/30 122   47   169  
      10/1 - 11/30 81   47   128  
      12/1 - 12/31 196   47   243  
  Vail Eagle 1/1 - 3/31 249   47   296  
      4/1 - 11/30 132   47   179  
      12/1 - 12/31 249   47   296  
CT Bridgeport, Danbury Fairfield All year 89   43   132  
  Cromwell, Old Saybrook Middlesex All year 77   35   112  
  Hartford Hartford All year 94   43   137  
  Lakeville, Salisbury Litchfield All year 95   43   138  
  New Haven New Haven All year 96   39   135  
  New London, Groton New London 1/1 - 4/30 80   39   119  
      5/1 - 10/31 99   39   138  
      11/1 - 12/31 80   39   119  
  Putnam, Danielson Windham All year 68   35   103  
  Storrs, Mansfield Tolland All year 78   35   113  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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 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) (see also Maryland and Virginia)   All year $153   $51   $204  
DE Dover Kent 1/1 - 5/31 71   39   110  
      6/1 - 10/31 81   39   120  
      11/1 - 12/31 71   39   110  
  Lewes Sussex 1/1 - 4/30 71   43   114  
      5/1 - 6/30 91   43   134  
      7/1 - 8/31 124   43   167  
      9/1 - 12/31 71   43   114  
  Wilmington New Castle All year 108   39   147  
FL Altamonte Springs Seminole All year 67   43   110  
  Bradenton Manatee All year 64   35   99  
  Cocoa Beach Brevard Before 12/27/04 83   39   122  
      After 12/26/04 93   39   132  
  Daytona Beach Volusia 1/1 - 1/31 79   43   122  
      2/1 - 3/31 134   43   177  
      4/1 - 12/31 79   43   122  
  De Funiak Springs Walton 1/1 - 2/28 82   31   113  
      3/1 - 10/31 104   31   135  
      11/1 - 12/31 82   31   113  
  Fort Lauderdale Broward 1/1 - 5/31 137   47   184  
      6/1 - 9/30 86   47   133  
      10/1 - 12/31 117   47   164  
  Fort Myers Lee 1/1 - 1/31 61   47   108  
      2/1 - 3/31 93   47   140  
      4/1 - 12/31 61   47   108  
  Fort Pierce St. Lucie 1/1 - 1/31 70   43   113  
      2/1 - 3/31 86   43   129  
      4/1 - 12/31 70   43   113  
  Fort Walton Beach Okaloosa 1/1 - 2/28 70   43   113  
      3/1 - 8/31 105   43   148  
      9/1 - 12/31 70   43   113  
  Gainesville Alachua All year 71   39   110  
  Gulf Breeze Santa Rosa 1/1 - 2/28 71   43   114  
      3/1 - 8/31 101   43   144  
      9/1 - 12/31 71   43   114  
  Jacksonville, Mayport Naval Station, Fernadina Beach City of Jacksonville; Duval and Nassau Counties All year 78   39   117  
  Key West Monroe 1/1 - 1/31 135   47   182  
      2/1 - 3/31 184   47   231  
      4/1 - 12/31 135   47   182  
  Kissimmee Osceola All year 69   39   108  
  Lakeland Polk All year 66   39   105  
  Leesburg Lake All year 67   35   102  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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 Miami Miami-Dade 1/1 - 5/31 $138   $47   $185  
      6/1 - 9/30 99   47   146  
      10/1 - 12/31 138   47   185  
  Naples Collier 1/1 - 3/31 127   43   170  
      4/1 - 12/31 79   43   122  
  Ocala Marion All year 69   35   104  
  Orlando Orange All year 98   47   145  
  Palm Beach Palm Beach (also the cities of Boca Raton, 1/1 - 3/31 132   47   179  
    Delray Beach, Jupiter, Palm Beach Gardens, 4/1 - 5/31 142   47   189  
    Palm Beach Shores, Singer Island, and West 6/1 - 9/30 97   47   144  
    Palm Beach) 10/1 - 12/31 128   47   175  
  Panama City Bay 1/1 - 2/28 68   43   111  
      3/1 - 8/31 89   43   132  
      9/1 - 12/31 68   43   111  
  Pensacola, Escambia Before 5/6/05 67   35   102  
  Pensacola Beach   After 5/5/05 73   35   108  
  Punta Gorda Charlotte 1/1 - 4/30 95   39   134  
      5/1 - 12/31 68   39   107  
  Sarasota Sarasota 1/1 - 1/31 86   43   129  
      2/1 - 4/30 110   43   153  
      5/1 - 12/31 86   43   129  
  Sebring Highlands All year 63   35   98  
  St. Augustine St. Johns All year 79   43   122  
  Stuart Martin 1/1 - 1/31 60   43   103  
      2/1 - 3/31 79   43   122  
      4/1 - 12/31 60   43   103  
  Tallahassee Leon All year 73   39   112  
  Tampa, St. Petersburg Pinellas, Hillsborough All year 93   43   136  
  Vero Beach Indian River 1/1 - 1/31 69   35   104  
      2/1 - 3/31 91   35   126  
      4/1 - 12/31 69   35   104  
GA Athens Clarke All year 72   39   111  
  Atlanta, Stone Mountain, Smyrna Fulton, DeKalb, Cobb All year 113   43   156  
  Columbus Muscogee All year 65   39   104  
  Conyers Rockdale All year 68   39   107  
  Duluth, Norcross, Lawrenceville Gwinnett All year 67   43   110  
  Jekyll Island Glynn 1/1 - 3/31 77   31   108  
      4/1 - 8/31 100   31   131  
      9/1 - 12/31 77   31   108  
  Savannah Chatham All year 103   43   146  
IA Cedar Rapids Linn All year 66   31   97  
  Des Moines Polk All year 70   35   105  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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
ID Boise Ada All year $70   $43   $113  
  Coeur d'Alene Kootenai 1/1 - 4/30 78   39   117  
      5/1 - 9/30 114   39   153  
      10/1 - 12/31 78   39   117  
  Ketchum Blaine (except Sun Valley) All year 67   43   110  
  McCall Valley 1/1 - 6/30 63   43   106  
      7/1 - 8/31 76   43   119  
      9/1 - 12/31 63   43   106  
  Sun Valley City limits of Sun Valley All year 100   43   143  
IL Aurora Kane (except Elgin) All year 67   35   102  
  Chicago Cook, Lake All year 149   51   200  
  Elgin City limits of Elgin All year 64   35   99  
  Oakbrook Terrace Du Page All year 83   43   126  
  Rockford Winnebago All year 65   35   100  
  Springfield Sangamon All year 71   31   102  
IN Bloomington Monroe All year 73   31   104  
  Brownsburg, Plainfield Hendricks All year 64   31   95  
  Fort Wayne Allen All year 66   35   101  
  Indianapolis, Carmel Marion, Hamilton; Ft. Benjamin Harrison All year 87   47   134  
  Lafayette Tippecanoe All year 75   35   110  
  Michigan City La Porte All year 76   39   115  
  Nashville Brown All year 67   43   110  
  South Bend St. Joseph All year 77   39   116  
  Valparaiso, Burlington Beach Porter All year 69   39   108  
KS Fort Riley, Manhattan Geary, Riley, Pottawatomie All year 63   31   94  
  Kansas City, Overland Park Wyandotte, Johnson All year 98   43   141  
  Wichita Sedgwick All year 67   43   110  
KY Covington, Hebron, Florence, Newport Kenton, Boone, Campbell All year 87   43   130  
  Lexington Fayette All year 75   35   110  
  Louisville Jefferson All year 81   43   124  
LA Baton Rouge East Baton Rouge Parish All year 70   43   113  
  Lake Charles Calcasieu Parish All year 66   39   105  
  New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 1/31 119   47   166  
    St. Bernard Parishes 2/1 - 4/30 153   47   200  
      5/1 - 8/31 109   47   156  
      9/1 - 11/30 133   47   180  
      12/1 - 12/31 119   47   166  
  Shreveport Caddo and Bossier Parishes All year 64   43   107  
  St. Francisville West Feliciana Parish All year 62   43   105  
MA Andover Essex All year 82   43   125  
  Boston Suffolk 1/1 - 3/31 127   51   178  
      4/1 - 10/31 161   51   212  
      11/1 - 12/31 127   51   178  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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
MA Burlington, Woburn Middlesex All year $94   $39   $133  
  Cambridge City limits of Cambridge 1/1 - 3/31 127   51   178  
      4/1 - 10/31 161   51   212  
      11/1 - 12/31 127   51   178  
  Falmouth City limits of Falmouth 1/1 - 6/30 66   39   105  
      7/1 - 8/31 117   39   156  
      9/1 - 12/31 66   39   105  
  Hyannis Barnstable 1/1 - 6/30 87   43   130  
      7/1 - 8/31 127   43   170  
      9/1 - 12/31 87   43   130  
  Martha's Vineyard Dukes 1/1 - 4/30 105   47   152  
      5/1 - 6/30 134   47   181  
      7/1 - 8/31 199   47   246  
      9/1 - 12/31 105   47   152  
  Nantucket Nantucket 1/1 - 6/30 121   47   168  
      7/1 - 8/31 199   47   246  
      9/1 - 12/31 121   47   168  
  New Bedford City limits of New Bedford All year 86   39   125  
  Northampton Hampshire 1/1 - 4/30 78   39   117  
      5/1 - 11/30 93   39   132  
      12/1 - 12/31 78   39   117  
  Pittsfield Berkshire 1/1 - 6/30 86   43   129  
      7/1 - 10/31 112   43   155  
      11/1 - 12/31 86   43   129  
  Plymouth Plymouth 1/1 - 5/31 87   39   126  
      6/1 - 10/31 107   39   146  
      11/1 - 12/31 87   39   126  
  Quincy Norfolk All year 87   43   130  
  Springfield Hampden All year 83   39   122  
  Taunton Bristol (except New Bedford) All year 77   35   112  
  Worcester Worcester All year 87   39   126  
MD Counties of Montgomery and Prince George's   All year 153   51   204  
  Aberdeen, Bel Air, Belcamp, Edgewood Harford All year 75   43   118  
  Annapolis Anne Arundel 1/1 - 4/30 93   47   140  
      5/1 - 10/31 114   47   161  
      11/1 - 12/31 93   47   140  
  Baltimore Baltimore All year 133   47   180  
  Cambridge, St. Michaels Dorchester, Talbot 1/1 - 5/31 86   47   133  
      6/1 - 8/31 152   47   199  
      9/1 - 12/31 86   47   133  
  Columbia Howard All year 100   47   147  
  Frederick Frederick All year 75   35   110  
  Hagerstown Washington After 5/5/05 62   31   93  
  La Plata, Indian Head Charles All year 67   31   98  
  Lexington Park, Leonardtown, Lusby St. Mary's, Calvert All year 76   39   115  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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 Ocean City Worcester 1/1 - 4/30 $71   $47   $118  
      5/1 - 6/30 108   47   155  
      7/1 - 8/31 191   47   238  
      9/1 - 10/31 98   47   145  
      11/1 - 12/31 71   47   118  
ME Bar Harbor Hancock All year 116   43   159  
  Kennebunk, Kittery/ York 1/1 - 6/30 82   43   125  
  Sanford   7/1 - 8/31 118   43   161  
      9/1 - 12/31 82   43   125  
  Portland Cumberland, Sagadahoc, Lincoln 1/1 - 6/30 72   43   115  
      7/1 - 10/31 98   43   141  
      11/1 - 12/31 72   43   115  
  Rockport Knox All year 83   47   130  
MI Ann Arbor Washtenaw All year 80   43   123  
  Benton Harbor, St. Joseph, Stevensville Berrien All year 65   35   100  
  Charlevoix Charlevoix 1/1 - 6/30 64   43   107  
      7/1 - 8/31 82   43   125  
      9/1 - 12/31 64   43   107  
  Detroit Wayne All year 107   51   158  
  East Lansing, Lansing Ingham, Eaton All year 74   43   117  
  Flint Genesee All year 70   31   101  
  Frankenmuth Saginaw All year 69   35   104  
  Frankfort Benzie 1/1 - 2/28 111   35   146  
      3/1 - 5/31 81   35   116  
      6/1 - 9/30 111   35   146  
      10/1 - 11/30 76   35   111  
      12/1 - 12/31 111   35   146  
  Grand Rapids Kent All year 70   39   109  
  Holland Ottawa All year 79   39   118  
  Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 61   31   92  
  Leland Leelanau 1/1 - 6/30 69   39   108  
      7/1 - 8/31 106   39   145  
      9/1 - 12/31 69   39   108  
  Mackinac Island Mackinac All year 116   47   163  
  Midland Midland All year 69   39   108  
  Mount Pleasant Isabella 1/1 - 6/30 74   39   113  
      7/1 - 8/31 86   39   125  
      9/1 - 12/31 74   39   113  
  Muskegon Muskegon 1/1 - 5/31 67   35   102  
      6/1 - 8/31 90   35   125  
      9/1 - 12/31 67   35   102  
  Ontonagon, Baraga, Houghton Ontonagon, Baraga, Houghton All year 71   35   106  
  Petoskey Emmet 1/1 - 6/30 70   43   113  
      7/1 - 8/31 94   43   137  
      9/1 - 12/31 70   43   113  
  Pontiac, Auburn Hills Oakland All year 82   43   125  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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 Sault Ste. Marie Chippewa 1/1 - 6/30 $60   $39   $99  
      7/1 - 8/31 72   39   111  
      9/1 - 12/31 60   39   99  
  South Haven Van Buren 1/1 - 6/30 63   39   102  
      7/1 - 8/31 91   39   130  
      9/1 - 12/31 63   39   102  
  Traverse City Grand Traverse 1/1 - 6/30 78   47   125  
      7/1 - 8/31 127   47   174  
      9/1 - 12/31 78   47   125  
  Warren Macomb All year 74   39   113  
MN Coon Rapids, Ramsey Anoka All year 64   39   103  
  Duluth St. Louis 1/1 - 5/31 68   43   111  
      6/1 - 10/31 92   43   135  
      11/1 - 12/31 68   43   111  
  Eagan, Burnsville Dakota All year 77   39   116  
  Minneapolis, St. Paul Hennepin, Ramsey All year 105   51   156  
  Rochester Olmsted All year 68   39   107  
MO Jefferson City Cole All year 61   35   96  
  Kansas City Jackson, Clay, Cass, Platte All year 98   47   145  
  Osage Beach Camden, Miller 1/1 - 4/30 74   35   109  
      5/1 - 8/31 99   35   134  
      9/1 - 12/31 74   35   109  
  Springfield Greene All year 61   35   96  
  St. Louis St. Louis, St. Charles All year 98   51   149  
  St. Robert, Fort Leonard Pulaski Before 5/6/05 67   35   102  
  Wood   After 5/5/05 68   35   103  
MS Biloxi, Gulfport Harrison All year 65   43   108  
  Robinsonville Tunica All year 68   35   103  
  Starkville Oktibbeha All year 65   31   96  
MT Big Sky Gallatin (except West Yellowstone) All year 78   47   125  
  Butte Silver Bow All year 63   31   94  
  Missoula Missoula 1/1 - 4/30 60   31   91  
      5/1 - 10/31 77   31   108  
      11/1 - 12/31 60   31   91  
  Polson, Kalispell Lake, Flathead 1/1 - 5/31 60   35   95  
      6/1 - 9/30 83   35   118  
      10/1 - 12/31 60   35   95  
  West Yellowstone City limits of West Yellowstone 1/1 - 3/31 67   39   106  
      4/1 - 5/31 60   39   99  
      6/1 - 9/30 89   39   128  
      10/1 - 12/31 67   39   106  
NC Asheville Buncombe All year 81   31   112  
  Atlantic Beach Carteret 1/1 - 3/31 60   35   95  
      4/1 - 5/31 82   35   117  
      6/1 - 8/31 113   35   148  
      9/1 - 10/31 75   35   110  
      11/1 - 12/31 60   35   95  
  Chapel Hill Orange All year 105   43   148  
  Charlotte Mecklenburg All year 76   43   119  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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
NC Cherokee Swain All year $64   $35   $99  
  Durham Durham All year 74   47   121  
  Greensboro Guilford All year 84   43   127  
  Greenville Pitt All year 62   35   97  
  Kill Devil Dare 1/1 - 3/31 67   43   110  
      4/1 - 10/31 124   43   167  
      11/1 - 12/31 67   43   110  
  Moorehead City Carteret 1/1 - 3/31 60   31   91  
      4/1 - 10/31 68   31   99  
      11/1 - 12/31 60   31   91  
  New Bern, Havelock Craven All year 68   39   107  
  Raleigh Wake All year 74   43   117  
  Shallotte, Southport, Whiteville Brunswick, Columbus After 5/5/05 62   31   93  
  Wilmington New Hanover All year 72   39   111  
  Winston-Salem Forsyth All year 62   43   105  
ND The standard CONUS rate of $91 ($60 for lodging and $31 for M&IE) applies to all per diem localities in North Dakota.
NE Omaha Douglas All year 68   43   111  
NH Concord Merrimack 1/1 - 5/31 67   39   106  
      6/1 - 10/31 93   39   132  
      11/1 - 12/31 67   39   106  
  Conway Carroll All year 100   43   143  
  Durham Strafford 1/1 - 5/31 81   35   116  
      6/1 - 10/31 108   35   143  
      11/1 - 12/31 81   35   116  
  Laconia Belknap 1/1 - 5/31 78   39   117  
      6/1 - 10/31 102   39   141  
      11/1 - 12/31 78   39   117  
  Lebanon, Lincoln, Sunapee Grafton, Sullivan All year 97   39   136  
  Manchester Hillsborough All year 86   39   125  
  Portsmouth Rockingham 1/1 - 5/31 81   43   124  
      6/1 - 10/31 112   43   155  
      11/1 - 12/31 81   43   124  
NJ Atlantic City Atlantic 1/1 - 4/30 100   47   147  
      5/1 - 10/31 123   47   170  
      11/1 - 12/31 100   47   147  
  Cape May Cape May (except Ocean City) 1/1 - 5/31 82   47   129  
      6/1 - 8/31 131   47   178  
      9/1 - 12/31 82   47   129  
  Cherry Hill, Moorestown Camden, Burlington All year 78   47   125  
  Eatontown, Freehold Monmouth 1/1 - 4/30 91   43   134  
      5/1 - 10/31 115   43   158  
      11/1 - 12/31 91   43   134  
  Edison Middlesex (except Piscataway) All year 120   35   155  
  Flemington Hunterdon All year 98   39   137  
  Millville Cumberland All year 61   35   96  
  Newark Bergen, Essex, Hudson, and Passaic Before 5/6/05 83   47   130  
      After 5/5/05 104   47   151  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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
NJ Ocean City City limits of Ocean City (Cape May County) 1/1 - 5/31 $91   $43   $134  
      6/1 - 10/31 166   43   209  
      11/1 - 12/31 91   43   134  
  Parsippany Morris All year 112   43   155  
  Piscataway, Belle Mead Somerset; city limits of Piscataway All year 105   43   148  
  Princeton, Trenton Mercer All year 126   47   173  
  Springfield, Cranford Union All year 105   43   148  
  Toms River Ocean 1/1 - 6/30 84   43   127  
      7/1 - 8/31 123   43   166  
      9/1 - 12/31 84   43   127  
NM Albuquerque Bernalillo All year 68   43   111  
  Los Alamos, Espanola Los Alamos, Rio Arriba Before 5/6/05 61   39   100  
      After 5/5/05 67   39   106  
  Santa Fe Santa Fe 1/1 - 6/30 94   47   141  
      7/1 - 8/31 134   47   181  
      9/1 - 12/31 94   47   141  
NV Incline Village, Crystal City limits of Incline Village and Crystal Bay 1/1 - 5/31 89   43   132  
  Bay   6/1 - 9/30 111   43   154  
      10/1 - 12/31 89   43   132  
  Las Vegas Clark 1/1 - 5/31 122   43   165  
      6/1 - 8/31 106   43   149  
      9/1 - 12/31 122   43   165  
  Reno, Sparks Washoe All year 94   31   125  
  Stateline Douglas All year 80   47   127  
NY Albany Albany All year 92   47   139  
  Binghamton Broome After 5/5/05 76   31   107  
  Buffalo Erie All year 81   43   124  
  Carle Place, Garden City, Glen Cove, Plainview, Rockville Centre, Syosset, Uniondale, Woodbury Nassau All year 141   47   188  
  Glens Falls Warren 1/1 - 5/31 69   39   108  
      6/1 - 8/31 103   39   142  
      9/1 - 12/31 69   39   108  
  Great Neck Nassau Before 1/10/05 141   47   188  
      After 1/9/05 159   47   206  
  Ithaca Tompkins All year 100   39   139  
  Kingston Ulster All year 73   43   116  
  Lake Placid Essex 1/1 - 2/28 100   43   143  
      3/1 - 6/30 81   43   124  
      7/1 - 8/31 135   43   178  
      9/1 - 12/31 100   43   143  
  Manhattan Richmond County; the boroughs of Manhattan, 1/1 - 4/30 177   51   228  
    Brooklyn, The Bronx, and Queens 5/1 - 6/30 200   51   251  
      7/1 - 8/31 177   51   228  
      9/1 - 12/31 208   51   259  
  Niagara Falls Niagara 1/1 - 4/30 60   39   99  
      5/1 - 9/30 85   39   124  
      10/1 - 12/31 60   39   99  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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 Nyack, Palisades Rockland All year $100   $43   $143  
  Owego Tioga All year 80   35   115  
  Poughkeepsie Dutchess All year 100   43   143  
  Riverhead, Ronkonkoma, Melville Suffolk All year 126   43   169  
  Rochester Monroe All year 77   47   124  
  Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 81   43   124  
  Schenectady   7/1 - 8/31 118   43   161  
      9/1 - 12/31 81   43   124  
  Syracuse Onondaga All year 76   39   115  
  Tarrytown Westchester (except White Plains) All year 121   47   168  
  Troy Rensselaer All year 72   31   103  
  Waterloo, Romulus Seneca 1/1 - 5/31 67   35   102  
      6/1 - 10/31 86   35   121  
      11/1 - 12/31 67   35   102  
  West Point Orange Before 5/6/05 88   39   127  
      After 5/5/05 94   39   133  
  White Plains City limits of White Plains All year 131   47   178  
OH Akron Summit All year 68   43   111  
  Bellevue Huron 1/1 - 6/30 60   35   95  
      7/1 - 8/31 77   35   112  
      9/1 - 12/31 60   35   95  
  Canton Stark After 5/5/05 69   31   100  
  Cincinnati Hamilton, Clermont All year 87   51   138  
  Cleveland Cuyahoga All year 99   47   146  
  Columbus Franklin All year 95   43   138  
  Dayton, Fairborn Greene, Darke, and Montgomery All year 75   35   110  
  Geneva Ashtabula All year 67   39   106  
  Hamilton Butler, Warren All year 70   39   109  
  Lancaster Fairfield All year 62   35   97  
  Mentor Lake After 5/5/05 73   31   104  
  Port Clinton Ottawa 1/1 - 5/31 60   39   99  
      6/1 - 8/31 93   39   132  
      9/1 - 12/31 60   39   99  
  Rittman Wayne, Medina After 5/5/05 63   31   94  
  Sandusky Erie 1/1 - 5/31 60   43   103  
      6/1 - 8/31 94   43   137  
      9/1 - 12/31 60   43   103  
  Toledo Lucas All year 65   35   100  
  Youngstown Mahoning, Trumbull After 5/5/05 71   31   102  
OK Oklahoma City Oklahoma All year 66   43   109  
  Tulsa Tulsa, Creek, Osage, and Rogers All year 64   31   95  
OR Ashland Jackson 1/1 - 5/31 68   47   115  
      6/1 - 9/30 100   47   147  
      10/1 - 12/31 68   47   115  
  Beaverton Washington All year 73   43   116  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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
OR Bend Deschutes 1/1 - 6/30 $66   $43   $109  
      7/1 - 8/31 80   43   123  
      9/1 - 12/31 66   43   109  
  Clackamas Clackamas All year 67   39   106  
  Crater Lake Klamath 1/1 - 5/31 60   35   95  
      6/1 - 8/31 67   35   102  
      9/1 - 12/31 60   35   95  
  Eugene Lane (except Florence) All year 71   43   114  
  Florence City limits of Florence 1/1 - 6/30 82   39   121  
      7/1 - 8/31 99   39   138  
      9/1 - 12/31 82   39   121  
  Gold Beach Curry All year 67   35   102  
  Lincoln City Lincoln 1/1 - 8/31 84   39   123  
      9/1 - 12/31 70   39   109  
  Portland Multnomah All year 93   43   136  
  Seaside Clatsop 1/1 - 6/30 71   39   110  
      7/1 - 8/31 88   39   127  
      9/1 - 12/31 71   39   110  
PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 73   35   108  
  Chambersburg Franklin After 5/5/05 65   31   96  
  Chester, Radnor, Delaware Before 5/6/05 75   39   114  
  Essington   After 5/5/05 78   39   117  
  Erie Erie All year 75   35   110  
  Gettysburg Adams 1/1 - 3/31 68   39   107  
      4/1 - 10/31 94   39   133  
      11/1 - 12/31 68   39   107  
  Harrisburg Dauphin (except Hershey) All year 81   47   128  
  Hershey City limits of Hershey 1/1 - 4/30 99   43   142  
      5/1 - 8/31 150   43   193  
      9/1 - 12/31 99   43   142  
  King of Prussia, Fort Washington, Warminster Montgomery, Bucks All year 106   47   153  
  Lancaster Lancaster All year 82   43   125  
  Malvern, Frazer, Exton Chester All year 103   43   146  
  Mechanicsburg Cumberland All year 78   35   113  
  Philadelphia Philadelphia All year 116   51   167  
  Pittsburgh Allegheny All year 85   47   132  
  Reading Berks All year 85   43   128  
  Scranton Lackawanna All year 70   35   105  
  State College Centre All year 76   31   107  
RI East Greenwich Kent; Naval Construction Battalion Center, Davisville All year 100   43   143  
  Jamestown, Middletown, Newport 1/1 - 4/30 94   47   141  
  Newport   5/1 - 10/31 154   47   201  
      11/1 - 12/31 94   47   141  
  North Kingstown Washington All year 109   31   140  
  Providence Providence 1/1 - 4/30 128   47   175  
      5/1 - 10/31 138   47   185  
      11/1 - 12/31 128   47   175  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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
SC Charleston Charleston, Berkeley, Dorchester All year $98   $43   $141  
  Columbia Richland All year 67   35   102  
  Greenville Greenville All year 66   43   109  
  Hilton Head Beaufort 1/1 - 3/31 77   47   124  
      4/1 - 10/31 122   47   169  
      11/1 - 12/31 77   47   124  
  Myrtle Beach Horry 1/1 - 3/31 63   47   110  
      4/1 - 5/31 97   47   144  
      6/1 - 8/31 116   47   163  
      9/1 - 10/31 78   47   125  
      11/1 - 12/31 63   47   110  
SD Custer Custer 1/1 - 5/31 60   35   95  
      6/1 - 8/31 92   35   127  
      9/1 - 12/31 60   35   95  
  Hot Springs Fall River All year 70   35   105  
  Rapid City Pennington 1/1 - 5/31 60   35   95  
      6/1 - 9/30 93   35   128  
      10/1 - 12/31 60   35   95  
  Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 5/31 60   31   91  
      6/1 - 8/31 84   31   115  
      9/1 - 12/31 60   31   91  
TN Brentwood, Franklin Williamson All year 66   35   101  
  Chattanooga Hamilton All year 88   31   119  
  Gatlinburg, Townsend Sevier, Blount All year 79   43   122  
  Knoxville Knox All year 65   31   96  
  Memphis Shelby All year 80   43   123  
  Nashville Davidson All year 94   47   141  
TX Amarillo Potter All year 66   35   101  
  Arlington, Fort Worth Tarrant All year 96   43   139  
  Austin Travis All year 85   43   128  
  College Station Brazos All year 65   39   104  
  Corpus Christi Nueces All year 76   43   119  
  Dallas City limits of Dallas; Dallas County Before 12/27/04 88   51   139  
      After 12/26/04 96   51   147  
  El Paso El Paso All year 70   35   105  
  Galveston Galveston 1/1 - 1/31 84   47   131  
      2/1 - 8/31 114   47   161  
      9/1 - 12/31 84   47   131  
  Grapevine City limits of Grapevine All year 111   39   150  
  Houston Montgomery, Fort Bend, and Harris; L.B. Johnson Space Center All year 99   47   146  
  Killeen Bell All year 62   35   97  
  Laredo Webb All year 81   35   116  
  McAllen Hidalgo All year 68   39   107  
  Plano Collin All year 71   39   110  
  Round Rock Williamson All year 71   31   102  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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 San Antonio Bexar All year $93   $47   $140  
  South Padre Island Cameron 1/1 - 5/31 86   39   125  
      6/1 - 8/31 106   39   145  
      9/1 - 12/31 86   39   125  
  Waco McLennan All year 72   35   107  
UT Bullfrog San Juan All year 64   35   99  
  Park City Summit 1/1 - 3/31 150   47   197  
      4/1 - 11/30 73   47   120  
      12/1 - 12/31 150   47   197  
  Provo Utah All year 65   43   108  
  Salt Lake City Salt Lake, Tooele All year 79   39   118  
VA Cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington, Fairfax, and Loudoun   All year 153   51   204  
  Charlottesville City of Charlottesville; Albemarle County All year 65   47   112  
  Fredericksburg City of Fredericksburg; Spotsylvania and Stafford Counties All year 61   31   92  
  Lynchburg Campbell All year 65   43   108  
  Manassas City of Manassas All year 70   39   109  
  Petersburg City of Petersburg All year 63   35   98  
  Richmond City of Richmond; Chesterfield, Goochland, and Henrico Counties All year 74   43   117  
  Roanoke City limits of Roanoke All year 68   39   107  
  Shenandoah Page 1/1 - 3/31 60   31   91  
      4/1 - 11/30 84   31   115  
      12/1 - 12/31 60   31   91  
  Virginia Beach Cities of Virginia Beach, Norfolk, Portsmouth, 1/1 - 3/31 67   43   110  
    Chesapeake, and Suffolk 4/1 - 5/31 101   43   144  
      6/1 - 8/31 133   43   176  
      9/1 - 12/31 67   43   110  
  Wallops Island Accomack 1/1 - 6/30 71   39   110  
      7/1 - 8/31 93   39   132  
      9/1 - 12/31 71   39   110  
  Warrenton Fauquier All year 73   31   104  
  Williamsburg Cities of Williamsburg, Poquoson, Hampton, and 1/1 - 3/31 79   43   122  
    Newport News; York and James City Counties 4/1 - 8/31 101   43   144  
      9/1 - 12/31 79   43   122  
  Wintergreen Nelson Before 5/6/05 76   47   123  
      After 5/5/05 87   47   134  
  Woodbridge Prince William All year 70   39   109  
VT Burlington, St. Albans Chittenden, Franklin All year 91   39   130  
  Manchester Bennington 1/1 - 2/28 115   47   162  
      3/1 - 11/30 90   47   137  
      12/1 - 12/31 115   47   162  
  Montpelier Washington 1/1 - 4/30 69   35   104  
      5/1 - 10/31 85   35   120  
      11/1 - 12/31 69   35   104  
  Stowe Lamoille All year 104   31   135  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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
VT White River Junction Windsor 1/1 - 2/28 $116   $35   $151  
      3/1 - 5/31 84   35   119  
      6/1 - 11/30 104   35   139  
      12/1 - 12/31 116   35   151  
WA Anacortes, Camano Island, Coupeville San Juan (except Friday Harbor), Skagit, Island All year 67   43   110  
  Bremerton Kitsap All year 66   39   105  
  Everett Snohomish (except Lynnwood) All year 64   43   107  
  Friday Harbor City limits of Friday Harbor 1/1 - 6/30 74   47   121  
      7/1 - 8/31 94   47   141  
      9/1 - 12/31 74   47   121  
  Lynnwood City limits of Lynnwood All year 79   39   118  
  Ocean Shores Grays Harbor 1/1 - 6/30 80   43   123  
      7/1 - 8/31 104   43   147  
      9/1 - 12/31 80   43   123  
  Olympia, Tumwater Thurston All year 71   43   114  
  Port Angeles City limits of Port Angeles 1/1 - 5/31 66   43   109  
      6/1 - 9/30 86   43   129  
      10/1 - 12/31 66   43   109  
  Port Townsend Jefferson All year 64   39   103  
  Seattle King Before 5/6/05            
      1/1 - 4/30 110   51   161  
      5/1 - 10/31 127   51   178  
      11/1 - 12/31 110   51   161  
      After 5/5/05            
      1/1 - 4/30 113   51   164  
      5/1 - 10/31 128   51   179  
      11/1 - 12/31 113   51   164  
  Spokane Spokane All year 67   43   110  
  Tacoma Pierce All year 79   35   114  
  Vancouver Clark, Cowlitz, Skamania All year 93   31   124  
WI Brookfield Waukesha All year 75   43   118  
  Green Bay Brown All year 67   39   106  
  Lake Geneva Walworth 1/1 - 6/30 76   43   119  
      7/1 - 8/31 102   43   145  
      9/1 - 12/31 76   43   119  
  Madison Dane All year 75   43   118  
  Milwaukee Milwaukee All year 99   47   146  
  Racine Racine All year 77   35   112  
  Sheboygan Sheboygan All year 70   35   105  
  Sturgeon Bay Door 1/1 - 5/31 66   39   105  
      6/1 - 10/31 91   39   130  
      11/1 - 12/31 66   39   105  
  Wisconsin Dells Columbia All year 65   43   108  
WV Berkeley Springs Morgan All year 61   39   100  
  Charleston Kanawha All year 84   43   127  
  Martinsburg, Hedgesville Berkeley All year 61   35   96  
  Morgantown Monongalia 1/1 - 3/31 65   39   104  
      4/1 - 11/30 77   39   116  
      12/1 - 12/31 65   39   104  

Table 3. (Effective October 1, 2004 - September 30, 2005) (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
WV Shepherdstown Jefferson All year $75   $39   $114  
  Wheeling Ohio All year 67   39   106  
WY Cody Park 1/1 - 5/31 60   35   95  
      6/1 - 9/30 91   35   126  
      10/1 - 12/31 60   35   95  
  Jackson Teton 1/1 - 5/31 74   47   121  
      6/1 - 9/30 113   47   160  
      10/1 - 12/31 74   47   121  
  Pinedale Sublette 1/1 - 5/31 60   31   91  
      6/1 - 8/31 78   31   109  
      9/1 - 12/31 60   31   91  

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 2005 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2005. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2005, through December 31, 2005. 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, 2005) 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 4. (Effective October 1, 2005) (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 All year 89   59   148  
  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 4. (Effective October 1, 2005) (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 4. (Effective October 1, 2005) (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 4. (Effective October 1, 2005) (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 4. (Effective October 1, 2005) (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 All year 87   49   136  
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  
  Elgin, Aurora Kane; City of Elgin All year 66   44   110  
  Oakbrook Terrace Du Page 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  
  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  

Table 4. (Effective October 1, 2005) (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 $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  
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  

Table 4. (Effective October 1, 2005) (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 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  
  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  

Table 4. (Effective October 1, 2005) (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 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  
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  

Table 4. (Effective October 1, 2005) (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
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 All year 70   49   125  
  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  
  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  

Table 4. (Effective October 1, 2005) (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
NJ 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  
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  

Table 4. (Effective October 1, 2005) (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 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, 1/1 - 5/31 201   64   265  
    The Bronx, and Staten Island 6/1 - 8/31 180   64   244  
      9/1 - 12/31 226   64   290  
  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 All year 78   54   132  
  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  

Table 4. (Effective October 1, 2005) (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 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  
  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  

Table 4. (Effective October 1, 2005) (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
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 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  
TX Arlington, Fort Worth, Grapevine Tarrant; City limits of Grapevine All year 117   44   161  
  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  

Table 4. (Effective October 1, 2005) (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 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  
  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  

Table 4. (Effective October 1, 2005) (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
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 All year 74   59   133  
  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  
  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  

Table 4. (Effective October 1, 2005) (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
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 that will be effective October 1, 2006, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2006 (Table 4) 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.
   
   

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.   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate.

  The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.

  To contact your Taxpayer Advocate:

  • Call the Taxpayer Advocate toll free at
    1-877-777-4778.

  • Call, write, or fax the Taxpayer Advocate office in your area.

  • Call 1-800-829-4059 if you are a TTY/TDD user.

  • Visit www.irs.gov/advocate.

  For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish).

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 an index of tax topics. It also 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 24 hours a day, 7 days a week, at www.irs.gov 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 2005 refund. Click on Where's My Refund. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2005 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 Form W-4 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 and press 2 to listen to pre-recorded messages covering various tax topics.

  • Refund information. If you would like to check the status of your 2005 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 2005 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 that 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 sometimes listen in on or record 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-ROM 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 and receive a response within 10 business days after your request is received.


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

Request information on CD-ROM
CD-ROM for tax products. You can order Publication 1796, IRS Tax Products CD-ROM, and obtain:

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

  • Current-year forms, instructions, and publications.

  • Prior-year forms, instructions, and publications.

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

  • Tax law frequently asked questions (FAQs).

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

Request information on CD-ROM
CD-ROM for small businesses. Publication 3207, The Small Business Resource Guide CD-ROM for 2005, has a new look and enhanced navigation features. 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 2005.

  • IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic.

  • Web links to various government agencies, business associations, and IRS organizations.

  • “Rate the Product” survey—your opportunity to suggest changes for future editions.

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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