Department of the Treasury Contents

Internal Revenue Service Introduction .............................. 1

Table 1. Localities Eligible for $204 ($42

Publication 1542 M&IE) Per Diem Amount Under the

High-Low Substantiation Method (Effective (Rev. February 2003) October 1, 2001 – September 30, 2002) ..... 2 Cat. No. 12684I

Table 2. Localities Eligible for $204 ($45

M&IE) Per Diem Amount Under the Per Diem High-Low Substantiation Method (Effective

October 1, 2002 – September 30, 2003) ..... 4

Rates Table 3. Maximum Federal Per Diem Rates

(Effective October 1, 2001 – September 30,

2002) ................................. 6

(For Travel Within the Table 4. Maximum Federal Per Diem Rates Continental United (Effective October 1, 2002 – September 30,

2003) ................................. 23 States) How To Get Tax Help ....................... 41

Introduction

This publication is for employers who pay a per diem

allowance to employees for business travel away from

home within the continental United States (CONUS), on or

after October 1, 2001, and before January 1, 2004. It gives

the maximum per diem rate you can use without treating

part of the per diem allowance as wages for tax purposes.

For a detailed discussion on the tax treatment of a per diem

allowance, see chapter 13 of Publication 535, Business

Expenses, or Revenue Procedure 2002–63, 2002–41

I.R.B. 691.

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 as shown in column 4. Table 1 lists the localities

that are eligible for $204 ($42 meals and incidental expenses (M&IE)) per diem, effective October 1, 2001.

Table 2 lists the localities that are eligible for $204 ($45

M&IE) per diem, effective October 1, 2002. All other

localities within CONUS are eligible for $125 per diem

under the high-low method. The M&IE allowance is $34 for

travel on or after October 1, 2001; the allowance is $35 for

travel on or after October 1, 2002.

Regular federal per diem rate method. Tables 3 and 4

give the regular federal per diem rates published in the

Federal Register 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, 2001; those in

Table 4 are effective October 1, 2002. The standard rate

for all locations within CONUS not specifically listed in

Tables 3 and 4 is $85 ($55 for lodging and $30 for M&IE). A

federal agency can ask GSA to review the per diem rate in

a particular locality. The review process is described in

footnote 5 of Tables 3 and 4.
Transition rules. Rules are in effect that allow you to Per diem rates on the Internet. You can access the

continue using the method and rate(s) you used for the first federal per diem rates for CONUS localities on the Internet

9 months of 2002, rather than using the updated GSA at www.policyworks.gov/perdiem. This website also

rate(s), for expenses of all CONUS travel away from home provides a link to rates for localities outside CONUS.

that are paid or incurred during calendar year 2002. For

more specific information, see footnote 1 of the table you Comments and suggestions. We welcome your com- are using. ments about this publication and your suggestions for

The lodging rates for 46 cities listed in this publi- future editions.

cation may change later in 2003. To be sure you You can e-mail us while visiting our web site at have the most current rate, check the Internet CAUTION

!

www.irs.gov. (see Per diem rates on the Internet, later) or call the IRS at You can write to us at the following address: 1–800–829–1040.

Travel outside CONUS. The federal per diem rates for Internal Revenue Service

localities outside CONUS, including Alaska, Hawaii, Individual Forms and Publications

Puerto Rico, the Northern Mariana Islands, U.S. posses- W:CAR:MP:T:I

sions, and all foreign localities, are published monthly. You 1111 Constitution Ave. NW

can buy the per diem supplement, Maximum Travel Per Washington, DC 20224

Diem Allowances for Foreign Areas, from the U.S. Government Printing Office. Call (866) 512–1800 (toll-free), fax

(202) 512–2250, write to the Superintendent of Docu- We respond to many letters by telephone. Therefore, it

ments, P.O. Box 371954, Pittsburgh, PA 15250–7954, or would be helpful if you would include your daytime phone

visit the GPO web site at http://bookstore.gpo.gov. number, including the area code, in your correspondence.

Table 1. Localities Eligible for $204 ($42 M&IE) Per Diem Amount Under the High-Low Substantiation Method

(Effective October 1, 2001 – September 30, 2002)1

Note: The standard (“low”) rate of $125 ($91 for lodging and $34 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 $204 Rate

CA Napa Napa 4/1 - 11/15

Palm Springs Riverside 1/1 - 5/31

San Francisco San Francisco All year

San Mateo/Redwood City San Mateo All year

Sunnyvale/Palo Alto/San Jose Santa Clara All year

Tahoe City Placer All year

CO Aspen Pitkin 1/1 - 4/30

Silverthorne/Keystone Summit All year

Telluride San Miguel 1/1 - 9/30

12/20 - 12/31

Vail Eagle 1/1 - 3/31

12/1 - 12/31

DC Washington, DC (also the cities of All year

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)

FL Key West Monroe 1/1 - 4/30

Palm Beach (also the cities of Boca Raton, Palm Beach 1/1 - 4/30

Delray Beach, Jupiter, Palm Beach

Gardens, Palm Beach Shores, Singer

Island, and West Palm Beach)

ID Sun Valley City limits of Sun Valley All year

IL Chicago Cook, Lake All year

Page 2
Table 1. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Effective Date of

State Key City County and/or Other Defined Location $204 Rate

LA New Orleans/St. Bernard Orleans, St. Bernard, Plaquemine, and Jefferson Parishes 1/1 - 5/31

MA Boston Suffolk All year

Cambridge Middlesex (except Lowell) All year

Martha’s Vineyard Dukes 6/1 - 10/15

Nantucket Nantucket 6/15 - 10/15

MD Counties of Montgomery and Prince All year

George’s

Ocean City Worcester 6/15 - 10/31

ME Kennebunk/Kittery/Sanford York 6/15 - 10/31

MI Mackinac Island Mackinac All year

Traverse City Grand Traverse All year

MT Big Sky Gallatin (except West Yellowstone) All year

NJ Atlantic City Atlantic 6/1 - 11/30

Cape May Cape May (except Ocean City) 6/1 - 11/30

Edison Middlesex (except Piscataway) All year

Newark Bergen, Essex, Hudson, Passaic All year

Ocean City City limits of Ocean City 6/15 - 9/15

Piscataway/Belle Mead Somerset; city limits of Piscataway All year

Princeton/Trenton Mercer All year

NV Stateline Douglas All year

NY The Bronx/Brooklyn/Queens The boroughs of the Bronx, Brooklyn, and Queens All year

Manhattan The borough of Manhattan All year

Nassau County/Great Neck Nassau All year

Suffolk County Suffolk All year

White Plains City limits of White Plains All year

PA Hershey City limits of Hershey 6/1 - 9/15

UT Ogden/Layton/Davis County Weber, Davis 1/1 - 2/28

Park City Summit 1/1 - 3/31

12/15 - 12/31

Provo Utah 1/15 - 2/28

Salt Lake City Salt Lake; Dugway Proving Ground, Tooele Army Depot 1/15 - 2/28

VA Cities of Alexandria, Fairfax, and Falls All year

Church, and the counties of Arlington,

Fairfax, and Loudoun

Wintergreen Nelson All year

1Transition rule. A payor who used the high-low substantiation method in and before January 1, 2003, the payor may continue to use the rates and

Table 1 for an employee during the first 9 months of calendar year 2002 must high-cost localities published in Table 1 or the updated rates and high-cost

continue to use the high-low substantiation method for the remainder of localities published in Table 2, as long as those rates and localities are used

calendar year 2002 for that employee. For travel on or after October 1, 2002, consistently during this period for all employees reimbursed under this method.

Page 3
Table 2. Localities Eligible for $204 ($45 M&IE) Per Diem Amount Under the High-Low Substantiation Method

(Effective October 1, 2002 – September 30, 2003)1

Note: The standard (“low”) rate of $125 ($90 for lodging and $35 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 $204 Rate

CA Napa Napa 4/1 - 11/15

Palm Springs Riverside 1/1 - 5/31

San Francisco San Francisco All year

San Mateo/Redwood City San Mateo All year

Santa Monica City limits of Santa Monica 6/1 - 9/30

Sunnyvale/Palo Alto/San Jose Santa Clara All year

Tahoe City Placer All year

CO Aspen Pitkin 1/1 - 4/30

Silverthorne/Keystone Summit All year

Telluride San Miguel 1/1 - 9/30

12/20 - 12/31

Vail Eagle 1/1 - 3/31

12/1 - 12/31

DC Washington, DC (also the cities of All year

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)

FL Key West Monroe 1/1 - 4/30

ID Sun Valley City limits of Sun Valley All year

IL Chicago Cook, Lake All year

LA New Orleans/St. Bernard Orleans, St. Bernard, Plaquemine, and Jefferson Parishes 1/1 - 5/31

MA Boston Suffolk All year

Cambridge Middlesex (except Lowell) All year

Martha’s Vineyard Dukes 6/1 - 10/15

Nantucket Nantucket 6/15 - 10/15

MD Baltimore Baltimore All year

Counties of Montgomery and Prince All year

George’s

Ocean City Worcester 6/15 - 10/31

ME Kennebunk/Kittery/Sanford York 6/15 - 10/31

MI Mackinac Island Mackinac All year

Traverse City Grand Traverse All year

MT Big Sky Gallatin (except West Yellowstone) All year

NJ Atlantic City Atlantic 6/1 - 11/30

Cape May Cape May (except Ocean City) 6/1 - 11/30

Edison Middlesex (except Piscataway) All year

Newark Bergen, Essex, Hudson, Passaic All year

Ocean City City limits of Ocean City 6/15 - 9/15

Piscataway/Belle Mead Somerset; city limits of Piscataway All year

Princeton/Trenton Mercer All year

NV Stateline Douglas All year

Page 4
Table 2. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Effective Date of

State Key City County and/or Other Defined Location $204 Rate

NY The Bronx/Brooklyn/Queens The boroughs of the Bronx, Brooklyn, and Queens All year

Manhattan The borough of Manhattan All year

Nassau County/Great Neck Nassau All year

Staten Island Richmond All year

Suffolk County Suffolk All year

White Plains City limits of White Plains All year

PA Hershey City limits of Hershey 6/1 - 9/15

King of Prussia/Ft. Washington/ Bala Montgomery 4/1 - 11/30

Cynwyd

Philadelphia Philadelphia All year

UT Ogden/Layton/Davis County Weber, Davis 1/15 - 2/28

Park City Summit 1/1 - 3/31

12/15 - 12/31

Provo Utah 1/15 - 2/28

Salt Lake City Salt Lake; Dugway Proving Ground, Tooele Army Depot 1/15 - 2/28

VA Cities of Alexandria, Fairfax, and Falls All year

Church, and the counties of Arlington,

Fairfax, and Loudoun

Wintergreen Nelson All year

WA Seattle King All year

1Transition rule. A payor who used the high-low substantiation method in and before January 1, 2003, the payor may continue to use the rates and

Table 1 for an employee during the first 9 months of calendar year 2002 must high-cost localities published in Table 1 or the updated rates and high-cost

continue to use the high-low substantiation method for the remainder of localities published in Table 2, as long as those rates and localities are used

calendar year 2002 for that employee. For travel on or after October 1, 2002, consistently during this period for all employees reimbursed under this method.

Page 5
Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2001 – September 30, 2002)1

Note: The standard rate of $85 ($55 for lodging and $30 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

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

AL Birmingham Jefferson All year $ 59 $38 $ 97

Decatur Morgan All year 69 30 99

Gulf Shores Baldwin 1/1 - 5/14 64 34 98

5/15 - 9/4 101 34 135

9/5 - 12/31 64 34 98

Huntsville Madison Before 7/15/02 70 38 108

After 7/14/02 67 38 105

Montgomery Montgomery Before 5/15/02 61 38 99

After 5/14/02 57 38 95

AR Hot Springs Garland All year 60 30 90

Little Rock Pulaski All year 72 34 106

AZ Casa Grande Pinal 1/1 - 4/30 80 34 114

5/1 - 12/31 65 34 99

Chinle Apache 1/1 - 4/30 55 34 89

5/1 - 10/31 98 34 132

11/1 - 12/31 55 34 89

Flagstaff All points in Coconino County not covered under 1/1 - 4/30 55 34 89

Grand Canyon per diem area 5/1 - 10/31 67 34 101

11/1 - 12/31 55 34 89

Grand Canyon All points in the Grand Canyon National Park and 1/1 - 4/30 94 42 136

Kaibab National Forest within Coconino County 5/1 - 10/21 106 42 148

10/22 - 12/31 94 42 136

Kayenta Navajo 1/1 - 4/14 65 30 95

4/15 - 10/15 98 30 128

10/16 - 12/31 65 30 95

Phoenix/Scottsdale Maricopa 1/1 - 4/15 107 42 149

4/16 - 5/31 79 42 121

6/1 - 8/31 59 42 101

9/1 - 12/31 90 42 132

Tucson Pima; Davis-Monthan AFB 1/1 - 4/15 85 38 123

4/16 - 12/31 58 38 96

Yuma Yuma All year 68 34 102

CA Clearlake Lake 1/1 - 5/4 69 30 99

5/5 - 9/30 85 30 115

10/1 - 12/31 69 30 99

Contra Costa County Contra Costa All year 108 42 150

Death Valley Inyo All year 60 46 106

Kern County Kern All year 68 38 106

Los Angeles Los Angeles, Orange, Ventura; Edwards AFB; Naval All year 99 46 145

Weapons Center and Ordnance Test Station, China

Lake (see Santa Monica)

Mammoth Lakes Mono All year 70 46 116

Page 6
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

CA Marin County Marin All year $108 $42 $150

Merced Merced All year 62 30 92

Modesto Stanislaus All year 60 34 94

Monterey Monterey 1/1 - 4/30 75 42 117

5/1 - 10/31 94 42 136

11/1 - 12/31 75 42 117

Napa Napa 1/1 - 3/31 110 42 152

4/1 - 11/15 125 42 167

11/16 - 12/31 110 42 152

Oakhurst Madera 1/1 - 4/30 55 38 93

5/1 - 9/30 79 38 117

10/1 - 12/31 55 38 93

Oakland Alameda All year 118 38 156

Ontario/Barstow/ San Bernardino All year 84 38 122

Victorville

Palm Springs Riverside 1/1 - 5/31 129 42 171

6/1 - 12/31 84 42 126

Point Arena/Gualala Mendocino All year 109 38 147

Sacramento Sacramento All year 79 42 121

San Diego San Diego All year 99 46 145

San Francisco San Francisco All year 159 46 205

San Luis Obispo San Luis Obispo All year 79 38 117

San Mateo/Redwood San Mateo All year 134 42 176

City

Santa Barbara Santa Barbara All year 114 38 152

Santa Cruz Santa Cruz All year 108 42 150

Santa Monica City limits of Santa Monica (see Los Angeles) 1/1 - 5/31 109 38 147

6/1 - 9/30 125 38 163

10/1 - 12/31 109 38 147

Santa Rosa Sonoma All year 89 42 131

Solano County Solano; Travis AFB All year 79 42 121

South Lake Tahoe El Dorado (see also Stateline, NV) 1/1 - 5/31 84 42 126

6/1 - 8/31 97 42 139

9/1 - 12/31 84 42 126

Sunnyvale/Palo Alto/ Santa Clara All year 150 46 196

San Jose

Tahoe City Placer All year 145 42 187

Truckee Nevada 1/1 - 6/14 63 42 105

6/15 - 9/30 81 42 123

10/1 - 12/31 63 42 105

Visalia Tulare All year 69 38 107

West Sacramento Yolo All year 69 30 99

Yosemite National Park Mariposa 1/1 - 4/30 82 46 128

5/1 - 9/30 114 46 160

10/1 - 12/31 82 46 128

Page 7
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

CO Aspen Pitkin 1/1 - 4/30 $145 $46 $191

5/1 - 12/31 89 46 135

Boulder Boulder All year 93 42 135

Colorado Springs El Paso 1/1 - 5/14 59 38 97

5/15 - 9/15 73 38 111

9/16 - 12/31 59 38 97

Cortez Montezuma All year 69 34 103

Crested Butte City limits of Crested Butte (see Gunnison County) 1/1 - 4/15 97 42 139

4/16 - 6/15 58 42 100

6/16 - 11/14 71 42 113

11/15 - 12/31 97 42 139

Denver Denver, Adams, and Arapahoe Counties, that portion All year 112 42 154

of Westminster located in Jefferson County, and

Lone Tree in Douglas County

Durango La Plata 1/1 - 5/14 70 38 108

5/15 - 9/30 99 38 137

10/1 - 12/31 70 38 108

Fort Collins Larimer (except Loveland) All year 76 34 110

Glenwood Springs Garfield 1/1 - 5/14 55 30 85

5/15 - 10/15 95 30 125

10/16 - 12/31 55 30 85

Gunnison Gunnison (except Crested Butte) 1/1 - 5/14 55 34 89

5/15 - 9/30 70 34 104

10/1 - 12/31 55 34 89

Jefferson County Jefferson All year 94 34 128

Loveland City limits of Loveland (see Larimer County) All year 69 30 99

Montrose Montrose All year 69 34 103

Pueblo Pueblo 1/1 - 5/31 58 34 92

6/1 - 9/30 72 34 106

10/1 - 12/31 58 34 92

Silverthorne/Keystone Summit All year 170 38 208

Steamboat Springs Routt All year 59 38 97

Telluride San Miguel 1/1 - 9/30 147 46 193

10/1 - 12/19 85 46 131

12/20 - 12/31 147 46 193

Trinidad Las Animas All year 62 30 92

Vail Eagle 1/1 - 3/31 200 46 246

4/1 - 11/30 105 46 151

12/1 - 12/31 200 46 246

CT Bridgeport/Danbury Fairfield All year 109 38 147

Hartford Hartford All year 120 42 162

Lakeville/Salisbury Litchfield All year 95 38 133

Middlesex County Middlesex All year 78 30 108

New Haven New Haven All year 87 38 125

Page 8
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

CT New London/Groton New London 1/1 - 4/30 $ 79 $34 $113

5/1 - 10/31 107 34 141

11/1 - 12/31 79 34 113

Putnam/Danielson Windham All year 56 30 86

DC Washington, DC (also Before 2/15/02 119 46 165

the cities of Alexandria, After 2/14/02 150 46 196

Falls Church, and

Fairfax, and the

counties of Arlington,

Loudoun, and Fairfax,

in Virginia; and the

counties of

Montgomery and

Prince George’s in

Maryland) (see also

Maryland and Virginia)

DE Dover Kent 1/1 - 5/24 64 34 98

5/25 - 9/4 75 34 109

9/5 - 12/31 64 34 98

Lewes Sussex All year 120 42 162

Wilmington New Castle 1/1 - 3/31 99 34 133

4/1 - 9/30 109 34 143

10/1 - 12/31 99 34 133

FL Altamonte Springs Seminole All year 71 38 109

Bradenton Manatee 1/1 - 4/30 65 30 95

5/1 - 12/31 55 30 85

Cocoa Beach Brevard All year 105 34 139

Daytona Beach Volusia 1/1 - 1/31 69 38 107

2/1 - 8/31 90 38 128

9/1 - 12/31 69 38 107

Fort Lauderdale Broward 1/1 - 4/30 100 42 142

5/1 - 12/14 69 42 111

12/15 - 12/31 100 42 142

Fort Myers Lee 1/1 - 1/14 55 42 97

1/15 - 4/15 70 42 112

4/16 - 12/31 55 42 97

Fort Pierce St. Lucie 1/1 - 4/30 70 46 116

5/1 - 12/14 55 46 101

12/15 - 12/31 70 46 116

Fort Walton Beach Okaloosa 1/1 - 4/30 80 38 118

5/1 - 10/31 110 38 148

11/1 - 12/31 80 38 118

Gainesville Alachua All year 61 34 95

Gulf Breeze Santa Rosa 1/1 - 4/30 59 38 97

5/1 - 9/30 115 38 153

10/1 - 12/31 59 38 97

Jacksonville/Mayport Duval; Mayport Naval Station Before 7/15/02 65 34 99

After 7/14/02 81 34 115

Page 9
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

FL Key West Monroe 1/1 - 4/30 $180 $46 $226

5/1 - 12/31 109 46 155

Kissimmee Osceola 1/1 - 1/31 64 34 98

2/1 - 4/30 77 34 111

5/1 - 12/31 64 34 98

Lakeland Polk All year 71 34 105

Leesburg Lake 1/1 - 4/15 68 30 98

4/16 - 10/31 55 30 85

11/1 - 12/31 68 30 98

Miami Dade 1/1 - 4/15 89 42 131

4/16 - 8/31 75 42 117

9/1 - 12/31 98 46 144

Naples Collier 1/1 - 4/15 109 38 147

4/16 - 12/15 69 38 107

12/16 - 12/31 109 38 147

Ocala Marion All year 59 30 89

Orlando Orange All year 95 42 137

Palm Beach (also the Palm Beach 1/1 - 4/30 129 46 175

cities of Boca Raton, 5/1 - 8/31 70 46 116

Delray Beach, Jupiter, 9/1 - 12/31 98 46 144

Palm Beach Gardens,

Palm Beach Shores,

Singer Island, and West

Palm Beach)

Panama City Bay All year 74 38 112

Pensacola Escambia All year 60 30 90

Punta Gorda Charlotte 1/1 - 4/15 75 38 113

4/16 - 12/14 55 38 93

12/15 - 12/31 75 38 113

Sarasota Sarasota 1/1 - 4/30 80 38 118

5/1 - 12/31 70 38 108

Sebring Highlands All year 64 30 94

St. Augustine St. Johns All year 65 38 103

Stuart Martin All year 57 38 95

Tallahassee Leon All year 65 34 99

Tampa/St. Petersburg Pinellas, Hillsborough 1/1 - 4/30 105 38 143

5/1 - 8/31 89 38 127

9/1 - 12/31 93 38 131

Vero Beach Indian River 1/1 - 4/15 99 38 137

4/16 - 12/14 59 38 97

12/15 - 12/31 99 38 137

GA Albany Dougherty All year 57 34 91

Athens Clarke All year 69 34 103

Atlanta Fulton, Gwinnett (see Cobb and DeKalb Counties) Before 9/1/02 93 38 131

Cobb, DeKalb, Fulton (see Gwinnett County) After 8/31/02 112 38 150

Clayton County Clayton All year 64 30 94

Page 10
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

GA Cobb County Cobb Before 9/1/02 $ 78 $34 $112

After 8/31/02 112 38 150

Columbus Muscogee All year 63 34 97

Conyers Rockdale All year 69 34 103

DeKalb County DeKalb Before 9/1/02 78 34 112

After 8/31/02 112 38 150

Gwinnett County Gwinnett Before 9/1/02 93 38 131

After 8/31/02 69 38 107

Savannah Chatham Before 7/15/02 71 38 109

After 7/14/02 89 38 127

IA Cedar Rapids Linn All year 60 34 94

Des Moines Polk All year 67 34 101

ID Boise Ada All year 61 38 99

Coeur d’Alene Kootenai All year 56 34 90

Ketchum Blaine (except Sun Valley) 1/1 - 4/30 74 42 116

5/1 - 11/30 84 42 126

12/1 - 12/31 74 42 116

McCall Valley All year 62 38 100

Sun Valley City limits of Sun Valley (see Blaine County) All year 149 42 191

IL Aurora Kane (except Elgin) All year 66 30 96

Chicago Cook, Lake All year 155 46 201

Du Page County Du Page All year 89 38 127

Elgin City limits of Elgin (see Kane County) All year 60 30 90

Rockford Winnebago All year 60 30 90

IN Carmel Hamilton All year 65 38 103

Fort Wayne Allen All year 58 30 88

Indianapolis Marion; Ft. Benjamin Harrison All year 70 42 112

Lafayette Tippecanoe All year 59 30 89

Michigan City La Porte All year 65 34 99

Nashville Brown 1/1 - 3/31 59 38 97

4/1 - 11/15 75 38 113

11/16 - 12/31 59 38 97

South Bend St. Joseph All year 61 34 95

Valparaiso/Burlington Porter All year 89 34 123

Beach

KS Kansas City/Overland Wyandotte, Johnson All year 85 38 123

Park

Wichita Sedgwick All year 59 38 97

KY Covington Kenton All year 80 38 118

Lexington Fayette All year 65 30 95

Louisville Jefferson All year 69 38 107

LA Baton Rouge East Baton Rouge Parish All year 78 38 116

Gonzales Ascension Parish All year 59 34 93

Lake Charles Calcasieu Parish All year 70 34 104

Page 11
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

LA New Orleans/ Orleans, St. Bernard, Plaquemine, and 1/1 - 5/31 $139 $42 $181

St. Bernard Jefferson Parishes 6/1 - 12/31 89 42 131

Shreveport/Bossier City Caddo Parish All year 60 38 98

Slidell St. Tammany Parish All year 65 30 95

St. Francisville West Feliciana Parish All year 75 38 113

MA Andover Essex All year 109 38 147

Boston Suffolk All year 159 46 205

Cambridge Middlesex (except Lowell) All year 159 46 205

Falmouth City limits of Falmouth 1/1 - 5/31 70 38 108

6/1 - 9/30 105 38 143

10/1 - 12/31 70 38 108

Hyannis Barnstable All year 94 38 132

Lowell City limits of Lowell (except Cambridge) (see All year 99 34 133

Middlesex County)

Martha’s Vineyard Dukes 1/1 - 5/31 85 46 131

6/1 - 10/15 150 46 196

10/16 - 12/31 85 46 131

Nantucket Nantucket 1/1 - 6/14 75 46 121

6/15 - 10/15 150 46 196

10/16 - 12/31 75 46 121

New Bedford City limits of New Bedford (see Bristol County) 1/1 - 5/14 65 34 99

5/15 - 10/15 75 34 109

10/16 - 12/31 65 34 99

Northampton Hampshire All year 72 34 106

Pittsfield Berkshire All year 65 38 103

Plymouth Plymouth 1/1 - 6/14 99 34 133

6/15 - 10/15 119 34 153

10/16 - 12/31 99 34 133

Quincy Norfolk All year 74 38 112

Springfield Hampden All year 99 34 133

Taunton Bristol (except New Bedford) All year 74 30 104

Worcester Worcester All year 79 34 113

MD Counties of Montgomery Before 2/15/02 119 46 165

and Prince George’s After 2/14/02 150 46 196

Annapolis Anne Arundel All year 90 42 132

Baltimore Baltimore Before 5/15/02 110 42 152

After 5/14/02 137 42 179

Columbia Howard All year 110 42 152

Frederick Frederick All year 65 30 95

Grasonville Queen Annes All year 75 38 113

Harford County Harford All year 104 38 142

Lexington Park/ St. Mary’s, Calvert Before 5/15/02 66 34 100

Leonardtown/Lusby After 5/14/02 72 34 106

Page 12
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

MD Ocean City Worcester 1/1 - 6/14 $ 59 $46 $105

6/15 - 10/31 144 46 190

11/1 - 12/31 59 46 105

St. Michaels Talbot All year 100 42 142

ME Bar Harbor Hancock 1/1 - 6/14 89 38 127

6/15 - 10/15 110 38 148

10/16 - 12/31 89 38 127

Bath Sagadahoc 1/1 - 4/30 55 34 89

5/1 - 10/31 61 34 95

11/1 - 12/31 55 34 89

Kennebunk/Kittery/ York 1/1 - 6/14 69 38 107

Sanford 6/15 - 10/31 129 38 167

11/1 - 12/31 69 38 107

Portland Cumberland 1/1 - 6/30 79 38 117

7/1 - 10/31 119 38 157

11/1 - 12/31 79 38 117

Rockport Knox 1/1 - 6/30 55 42 97

7/1 - 8/26 87 42 129

8/27 - 12/31 55 42 97

Wiscasset Lincoln 1/1 - 6/30 72 38 110

7/1 - 10/31 99 38 137

11/1 - 12/31 72 38 110

MI Ann Arbor Washtenaw All year 75 38 113

Berrien County Berrien All year 59 30 89

Charlevoix Charlevoix 1/1 - 5/31 59 38 97

6/1 - 8/31 105 38 143

9/1 - 12/31 59 38 97

Detroit Wayne All year 109 46 155

East Lansing/Lansing Ingham All year 65 38 103

Frankenmuth Saginaw All year 69 34 103

Frankfort Benzie All year 62 34 96

Gaylord Otsego All year 65 38 103

Grand Rapids Kent All year 62 34 96

Holland Ottawa All year 60 34 94

Leland Leelanau All year 75 34 109

Mackinac Island Mackinac All year 165 46 211

Midland Midland All year 72 34 106

Mt. Pleasant Isabella All year 65 34 99

Muskegon Muskegon 1/1 - 4/30 59 30 89

5/1 - 8/31 79 30 109

9/1 - 12/31 59 30 89

Ontonagon Ontonagon All year 65 30 95

Page 13
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

MI Petoskey Emmet 1/1 - 5/31 $ 55 $38 $ 93

6/1 - 10/31 65 38 103

11/1 - 12/31 55 38 93

Pontiac/Troy/Auburn Oakland All year 94 38 132

Hills

Sault Ste. Marie Chippewa 1/1 - 5/14 55 34 89

5/15 - 10/15 63 34 97

10/16 - 12/31 55 34 89

South Haven Van Buren All year 76 34 110

Traverse City Grand Traverse All year 125 42 167

Warren Macomb All year 79 34 113

MN Anoka County Anoka All year 65 34 99

Dakota County Dakota All year 80 34 114

Duluth St. Louis 1/1 - 5/31 56 42 98

6/1 - 10/31 85 42 127

11/1 - 12/31 56 42 98

Minneapolis/St. Paul Hennepin, Ramsey; Ft. Snelling Military Reservation All year 95 46 141

and Navy Astronautics Group (Detachment BRAVO)

Rochester Olmsted All year 73 34 107

MO Branson Taney 1/1 - 3/31 55 34 89

4/1 - 12/31 62 34 96

Hannibal Marion All year 57 30 87

Jefferson City Cole All year 60 30 90

Kansas City Jackson, Clay; Kansas City International Airport All year 85 42 127

Osage Beach Camden All year 89 30 119

Platte Platte (except Kansas City International Airport) All year 61 34 95

Springfield Greene All year 63 30 93

St. Louis St. Louis, St. Charles All year 90 46 136

MS Bay St. Louis Hancock 1/1 - 3/31 55 38 93

4/1 - 10/31 69 38 107

11/1 - 12/31 55 38 93

Biloxi/Gulfport Harrison Before 7/15/02 72 38 110

After 7/14/02 61 38 99

Robinsonville Tunica All year 59 34 93

MT Big Sky Gallatin (except West Yellowstone) All year 125 46 171

Polson/Kalispell Lake, Flathead 1/1 - 5/31 55 30 85

6/1 - 9/15 64 30 94

9/16 - 12/31 55 30 85

West Yellowstone City limits of West Yellowstone (see Gallatin County) 1/1 - 5/31 55 34 89

6/1 - 9/30 92 34 126

10/1 - 12/31 55 34 89

NC Atlantic Beach Carteret 1/1 - 5/31 55 30 85

6/1 - 8/31 64 30 94

9/1 - 12/31 55 30 85

Page 14
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

NC Chapel Hill Orange All year $ 80 $38 $118

Charlotte Mecklenburg All year 71 38 109

Cherokee Swain 1/1 - 3/31 55 30 85

4/1 - 10/31 62 30 92

11/1 - 12/31 55 30 85

Fayetteville Cumberland All year 63 34 97

Greensboro Guilford All year 87 38 125

Kill Devil Dare 1/1 - 2/28 75 38 113

3/1 - 4/30 55 38 93

5/1 - 9/30 114 38 152

10/1 - 12/31 75 38 113

New Bern/Havelock Craven All year 62 34 96

Raleigh Wake All year 74 38 112

Research Triangle Park/ Durham All year 85 42 127

Durham

Wilmington New Hanover 1/1 - 3/31 58 34 92

4/1 - 9/15 65 34 99

9/16 - 12/31 58 34 92

Winston-Salem Forsyth All year 64 38 102

ND The standard CONUS rate of $85 ($55 for lodging and $30 for M&IE) applies to all per diem localities in North Dakota.

NE Omaha Douglas All year 63 38 101

NH Concord Merrimack 1/1 - 4/30 58 34 92

5/1 - 10/31 68 34 102

11/1 - 12/31 58 34 92

Conway Carroll All year 89 38 127

Durham Strafford All year 89 30 119

Hanover/Sullivan County Grafton, Sullivan All year 95 42 137

Laconia Belknap All year 73 34 107

Manchester Hillsborough All year 89 34 123

Newington Rockingham; Pease AFB (except Portsmouth) 1/1 - 6/30 65 42 107

7/1 - 10/31 81 42 123

11/1 - 12/31 65 42 107

Portsmouth City limits of Portsmouth (see Rockingham County) 1/1 - 10/15 85 42 127

10/16 - 12/31 69 42 111

NJ Atlantic City Atlantic 1/1 - 5/31 109 42 151

6/1 - 11/30 149 42 191

12/1 - 12/31 109 42 151

Cape May Cape May (except Ocean City) 1/1 - 5/31 95 42 137

6/1 - 11/30 155 42 197

12/1 - 12/31 95 42 137

Cherry Hill/Camden/ Camden, Burlington All year 74 42 116

Moorestown

Eatontown Monmouth (except Freehold); Ft. Monmouth All year 84 38 122

Edison Middlesex (except Piscataway) All year 169 30 199

Page 15
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

NJ Flemington Hunterdon All year $ 80 $34 $114

Freehold City limits of Freehold (see Monmouth County) All year 85 34 119

Millville Cumberland All year 58 30 88

Newark Bergen, Essex, Hudson, Passaic All year 125 42 167

Ocean City City limits of Ocean City (see Cape May County) 1/1 - 6/14 80 38 118

6/15 - 9/15 215 38 253

9/16 - 12/31 80 38 118

Parsippany/Picatinney Morris All year 114 38 152

Arsenal/Dover

Piscataway/Belle Mead Somerset; city limits of Piscataway All year 144 38 182

Princeton/Trenton Mercer All year 139 42 181

Toms River Ocean 1/1 - 5/14 79 38 117

5/15 - 9/15 89 38 127

9/16 - 12/31 79 38 117

Union County Union All year 107 38 145

NM Albuquerque Bernalillo All year 65 38 103

Cloudcroft Otero 1/1 - 5/31 65 30 95

6/1 - 10/31 74 30 104

11/1 - 12/31 65 30 95

Los Alamos Los Alamos All year 71 34 105

Santa Fe Santa Fe All year 99 46 145

Taos Taos All year 75 34 109

NV Incline Village/ City limits of Incline Village and Crystal Bay 1/1 - 5/14 79 38 117

Crystal Bay 5/15 - 9/15 99 38 137

9/16 - 12/31 79 38 117

Las Vegas Clark; Nellis AFB All year 79 38 117

Stateline Douglas (see also South Lake Tahoe, CA) All year 129 42 171

NY Albany Albany All year 96 42 138

The Bronx/Brooklyn/ The boroughs of the Bronx, Brooklyn, and Queens Before 1/1/02 170 46 216

Queens After 12/31/01 168 46 214

Buffalo Erie All year 78 42 120

Glens Falls Warren 1/1 - 5/31 55 34 89

6/1 - 9/30 74 34 108

10/1 - 12/31 55 34 89

Ithaca Tompkins All year 69 34 103

Kingston Ulster All year 79 38 117

Lake Placid Essex 1/1 - 6/14 59 38 97

6/15 - 10/15 86 38 124

10/16 - 12/31 59 38 97

Manhattan The borough of Manhattan Before 1/1/02 198 46 244

After 12/31/01 208 46 254

Nassau County/Great Nassau All year 190 42 232

Neck

Page 16
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

NY Niagara Falls Niagara 1/1 - 4/30 $ 55 $34 $ 89

5/1 - 10/31 89 34 123

11/1 - 12/31 55 34 89

Nyack/Palisades Rockland 1/1 - 3/31 57 38 95

4/1 - 9/30 67 38 105

10/1 - 12/31 57 38 95

Owego Tioga All year 73 30 103

Poughkeepsie Dutchess All year 74 38 112

Rochester Monroe All year 83 42 125

Saratoga Springs Saratoga 1/1 - 6/30 75 38 113

7/1 - 10/31 95 38 133

11/1 - 12/31 75 38 113

Staten Island Richmond All year 120 42 162

Suffolk County Suffolk All year 149 38 187

Syracuse Onondaga All year 70 34 104

Tarrytown Westchester (except White Plains) All year 114 42 156

Waterloo/Romulus Seneca 1/1 - 6/14 69 34 103

6/15 - 9/15 89 34 123

9/16 - 12/31 69 34 103

Watkins Glen Schuyler All year 59 34 93

West Point Orange All year 121 34 155

White Plains City limits of White Plains (see Westchester County) All year 165 42 207

OH Akron Summit All year 72 38 110

Bellevue Huron All year 72 30 102

Cambridge Guernsey All year 60 34 94

Cincinnati Hamilton, Warren All year 69 46 115

Cleveland Cuyahoga All year 86 42 128

Columbus Franklin All year 75 38 113

Dayton Montgomery; Wright-Patterson AFB All year 65 30 95

Fairborn Greene All year 66 34 100

Geneva Ashtabula All year 59 34 93

Hamilton Butler All year 59 34 93

Lancaster Fairfield All year 66 30 96

Port Clinton/Oak Harbor Ottawa 1/1 - 5/31 69 34 103

6/1 - 9/5 95 34 129

9/6 - 12/31 69 34 103

Sandusky Erie 1/1 - 4/30 55 38 93

5/1 - 9/5 85 38 123

9/6 - 12/31 55 38 93

Toledo Lucas All year 69 30 99

OK Oklahoma City Oklahoma All year 65 38 103

OR Ashland Jackson All year 59 42 101

Beaverton Washington All year 59 38 97

Page 17
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

OR Bend Deschutes 1/1 - 5/31 $ 59 $38 $ 97

6/1 - 9/30 69 38 107

10/1 - 12/31 59 38 97

Clackamas Clackamas All year 66 34 100

Crater Lake Klamath All year 74 38 112

Eugene Lane (except Florence) All year 62 38 100

Florence City limits of Florence (see Lane County) All year 80 34 114

Gold Beach Curry All year 58 30 88

Lincoln City/Newport Lincoln All year 65 34 99

Portland Multnomah Before 2/15/02 77 38 115

After 2/14/02 91 38 129

Seaside Clatsop 1/1 - 6/30 59 34 93

7/1 - 8/31 79 34 113

9/1 - 12/31 59 34 93

PA Allentown Lehigh All year 62 30 92

Chester/Radnor/ Delaware (except Wayne) All year 75 34 109

Essington

Easton Northampton All year 69 34 103

Erie Erie All year 65 30 95

Gettysburg Adams 1/1 - 4/30 55 34 89

5/1 - 10/31 82 34 116

11/1 - 12/31 55 34 89

Harrisburg Dauphin (except Hershey) All year 79 42 121

Hershey City limits of Hershey (see Dauphin County) 1/1 - 5/31 55 42 97

6/1 - 9/15 125 42 167

9/16 - 12/31 55 42 97

King of Prussia/Ft. Montgomery 1/1 - 3/31 99 42 141

Washington/Bala 4/1 - 11/30 119 42 161

Cynwyd 12/1 - 12/31 99 42 141

Lancaster Lancaster 1/1 - 4/30 60 38 98

5/1 - 10/31 70 38 108

11/1 - 12/31 60 38 98

Malvern/Downington/ Chester All year 83 38 121

Valley Forge

Mechanicsburg Cumberland All year 74 34 108

Philadelphia Philadelphia All year 118 46 164

Pittsburgh Allegheny All year 79 46 125

Reading Berks All year 75 38 113

Scranton Lackawanna All year 60 30 90

Warminster Bucks; Navy Air Development Center All year 75 42 117

Wayne City limits of Wayne (see Delaware County) All year 100 42 142

RI East Greenwich Kent; Naval Construction Battalion Center, Davisville All year 79 38 117

Newport Newport 1/1 - 3/31 79 42 121

4/1 - 12/31 111 42 153

Page 18
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

RI North Kingstown Washington All year $ 89 $30 $119

Providence Providence All year 89 42 131

SC Aiken Aiken All year 65 30 95

Charleston/Berkeley Charleston, Berkeley Before 7/15/02 99 42 141

County After 7/14/02 106 42 148

Columbia Richland All year 65 30 95

Greenville Greenville All year 65 38 103

Hilton Head Beaufort 1/1 - 3/14 75 42 117

3/15 - 9/30 95 42 137

10/1 - 12/31 75 42 117

Myrtle Beach Horry; Myrtle Beach AFB 1/1 - 2/28 59 42 101

3/1 - 11/30 99 42 141

12/1 - 12/31 59 42 101

SD Custer Custer 1/1 - 6/14 55 30 85

6/15 - 8/19 70 30 100

8/20 - 12/31 55 30 85

Hot Springs Fall River 1/1 - 6/14 79 30 109

6/15 - 10/15 108 30 138

10/16 - 12/31 79 30 109

Rapid City Pennington 1/1 - 5/14 55 34 89

5/15 - 9/30 99 34 133

10/1 - 12/31 55 34 89

Sturgis Meade 1/1 - 6/14 55 30 85

6/15 - 8/15 79 30 109

8/16 - 12/31 55 30 85

TN Alcoa/Townsend Blount All year 63 34 97

Gatlinburg Sevier 1/1 - 4/30 70 38 108

5/1 - 10/31 78 38 116

11/1 - 12/31 70 38 108

Memphis Shelby Before 5/15/02 70 38 108

After 5/14/02 75 38 113

Murfreesboro Rutherford All year 57 30 87

Nashville Davidson All year 82 42 124

Williamson County Williamson All year 60 30 90

TX Amarillo Potter All year 57 30 87

Arlington Tarrant All year 77 34 111

Austin Travis All year 80 38 118

Bryan Brazos (except College Station) All year 60 30 90

College Station City limits of College Station (see Brazos County) All year 69 34 103

Corpus Christi Nueces All year 59 38 97

Dallas Dallas All year 89 46 135

El Paso El Paso All year 78 38 116

Fort Davis Jeff Davis All year 68 30 98

Fort Worth City limits of Fort Worth All year 94 38 132

Page 19
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

TX Galveston Galveston All year $ 76 $42 $118

Granbury Hood All year 60 30 90

Houston Harris; L.B. Johnson Space Center, Ellington AFB All year 73 42 115

Killeen Bell All year 59 30 89

Laredo Webb All year 70 30 100

McAllen Hidalgo All year 70 34 104

Plano Collin All year 70 34 104

San Antonio Bexar All year 91 42 133

South Padre Island Cameron 1/1 - 2/28 70 38 108

3/1 - 8/15 91 38 129

8/16 - 12/31 70 38 108

Waco McLennan All year 57 30 87

UT Bullfrog Garfield All year 73 30 103

Cedar City Iron All year 59 34 93

Moab Grand 1/1 - 3/14 55 34 89

3/15 - 10/31 90 34 124

11/1 - 12/31 55 34 89

Ogden/Layton/Davis Weber, Davis 1/1 - 1/14 69 34 103

County 1/15 - 2/28 169 34 203

3/1 - 12/31 69 34 103

Park City Summit 1/1 - 3/31 169 46 215

4/1 - 12/14 79 46 125

12/15 - 12/31 169 46 215

Provo Utah 1/1 - 1/14 60 38 98

1/15 - 2/28 169 38 207

3/1 - 10/31 69 38 107

11/1 - 12/31 60 38 98

Salt Lake City Salt Lake; Dugway Proving Ground, Tooele Army 1/1 - 1/14 75 42 117

Depot 1/15 - 2/28 169 42 211

3/1 - 12/31 75 42 117

VA Cities of Alexandria, Before 2/15/02 119 46 165

Fairfax, and Falls After 2/14/02 150 46 196

Church, and the

counties of Arlington,

Fairfax, and Loudoun

Charlottesville All year 60 42 102

Colonial Heights All year 77 30 107

Dinwiddie County Dinwiddie All year 77 30 107

Hopewell All year 77 30 107

Lynchburg All year 64 38 102

Manassas/Woodbridge Prince William All year 84 34 118

Petersburg All year 77 30 107

Prince George County Prince George All year 77 30 107

Richmond Chesterfield, Henrico; Defense Supply Center All year 77 38 115

Page 20
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

VA Roanoke All year $ 59 $34 $ 93

Virginia Beach Virginia Beach (also Norfolk, Portsmouth, and 1/1 - 3/31 55 38 93

Chesapeake) 4/1 - 10/31 109 38 147

11/1 - 12/31 55 38 93

Wallops Island Accomack 1/1 - 5/31 69 34 103

6/1 - 9/5 89 34 123

9/6 - 12/31 69 34 103

Williamsburg Williamsburg (also Hampton, Newport News, York 1/1 - 3/31 59 38 97

County, Naval Weapons Station, Yorktown) 4/1 - 10/31 99 38 137

11/1 - 12/31 59 38 97

Wintergreen Nelson All year 125 46 171

VT Burlington/St. Albans Chittenden, Franklin All year 89 38 127

Manchester Bennington All year 68 42 110

Middlebury Addison All year 68 38 106

Montpelier Washington All year 62 30 92

White River Junction Windsor 1/1 - 9/14 55 34 89

9/15 - 10/31 90 34 124

11/1 - 12/31 55 34 89

WA Anacortes Skagit, Island All year 64 38 102

Bremerton Kitsap All year 61 34 95

Everett Snohomish (except Lynnwood) All year 59 38 97

Friday Harbor San Juan 1/1 - 4/30 65 42 107

5/1 - 9/30 95 42 137

10/1 - 12/31 65 42 107

Lynnwood City limits of Lynnwood (see Snohomish County) All year 89 34 123

Ocean Shores Grays Harbor 1/1 - 3/31 55 38 93

4/1 - 9/30 82 38 120

10/1 - 12/31 55 38 93

Olympia/Tumwater Thurston All year 58 38 96

Port Angeles City limits of Port Angeles (see Clallam County) All year 65 38 103

Port Townsend Jefferson All year 79 34 113

Seattle King Before 2/15/02 109 46 155

After 2/14/02 143 46 189

Sequim Clallam (except Port Angeles) 1/1 - 6/28 55 34 89

6/29 - 9/1 62 34 96

9/2 - 12/31 55 34 89

Spokane Spokane All year 63 38 101

WI Brookfield Waukesha All year 66 38 104

Green Bay Brown All year 59 34 93

Lake Geneva Walworth 1/1 - 5/31 66 38 104

6/1 - 9/4 85 38 123

9/5 - 12/31 66 38 104

Madison Dane All year 62 38 100

Milwaukee Milwaukee All year 95 42 137

Page 21
Table 3. (Effective October 1, 2001 – September 30, 2002) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

WI Racine Racine All year $ 80 $30 $110

Sheboygan Sheboygan All year 59 30 89

Sturgeon Bay Door 1/1 - 5/14 56 34 90

5/15 - 10/15 81 34 115

10/16 - 12/31 56 34 90

Wisconsin Dells Columbia 1/1 - 5/31 55 38 93

6/1 - 9/30 85 38 123

10/1 - 12/31 55 38 93

WV Berkeley Springs Morgan All year 69 34 103

Charleston Kanawha All year 78 38 116

Martinsburg/Hedgesville Berkeley All year 59 30 89

Morgantown Monongalia All year 66 34 100

Shepherdstown Jefferson All year 79 38 117

Wheeling Ohio All year 71 34 105

WY Cody Park 1/1 - 5/14 55 30 85

5/15 - 10/15 98 30 128

10/16 - 12/31 55 30 85

Jackson Teton 1/1 - 9/15 115 42 157

9/16 - 10/31 69 42 111

11/1 - 12/31 115 42 157

1Transition rule. In lieu of the updated GSA rates in Table 4, taxpayers 5Federal agencies may submit a request to GSA for review of the costs

may continue to use the CONUS rates in effect for the first 9 months of 2002 covered by per diem in a particular city or area where the standard CONUS

(Table 3) for expenses of all CONUS travel away from home that are paid or rate applies when travel to that location is repetitive or on a continuing basis

incurred during calendar year 2002. A taxpayer must consistently use either and travelers’ experiences indicate that the prescribed rate is inadequate.

these rates or the updated rates for the period of October 1, 2002, through Other per diem localities listed in this appendix will be reviewed on an annual

December 31, 2002. basis by GSA to determine whether rates are adequate. Requests for per

diem rate adjustments shall be submitted by the agency headquarters office to 2Unless otherwise specified, the per diem locality is defined as “all locations the General Services Administration, Office of Governmentwide Policy, Attn:

within, or entirely surrounded by, the corporate limits of the key city, including Travel Management Policy Division (MTT), Washington, D.C. 20405. Agencies

independent entities located within those boundaries.” should submit their request to GSA no later than 2/27 for the city to be

included in the annual review. Agencies should designate an individual 3Per diem localities with county definitions shall include “all locations within, responsible for reviewing, coordinating, and submitting to GSA any requests

or entirely surrounded by, the corporate limits of the key city as well as the from bureaus or subagencies. Requests for rate adjustments shall include a

boundaries of the listed counties, including independent entities located within city designation, a description of the surrounding location involved (county or

the boundaries of the key city and the listed counties (unless otherwise listed other defined area), and a recommended rate supported by a statement

separately).” explaining the circumstances that cause the existing rate to be inadequate.

The request also must contain an estimate of the annual number of trips to the 4When a military installation or Government-related facility (whether or not location, the average duration of such trips, and the primary purpose of travel

specifically named) is located partially within more than one city or county to the location.

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 Note: Recognizing that all locations are not incorporated cities, the term “city

though part(s) of such activities may be located outside the defined per diem limits” has been used as a general phrase to denote the commonly recognized

locality. local boundaries of the location cited.

Page 22
Table 4. Maximum Federal Per Diem Rates (Effective October 1, 2002 – September 30, 2003)1

Note: The standard rate of $85 ($55 for lodging and $30 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

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

AL Birmingham Jefferson All year $ 59 $42 $101

Decatur Morgan All year 69 34 103

Gulf Shores Baldwin 1/1 - 5/14 64 38 102

5/15 - 9/4 101 38 139

9/5 - 12/31 64 38 102

Huntsville Madison All year 67 38 105

Montgomery Montgomery All year 57 42 99

Tuscaloosa Tuscaloosa All year 63 34 97

AR Hot Springs Garland All year 60 34 94

Little Rock Pulaski All year 72 38 110

AZ Casa Grande Pinal 1/1 - 4/30 80 38 118

5/1 - 12/31 65 38 103

Chinle Apache 1/1 - 4/30 55 38 93

5/1 - 10/31 98 38 136

11/1 - 12/31 55 38 93

Flagstaff All points in Coconino County not covered under 1/1 - 4/30 55 38 93

Grand Canyon per diem area 5/1 - 10/31 67 38 105

11/1 - 12/31 55 38 93

Grand Canyon All points in the Grand Canyon National Park and 1/1 - 4/30 94 46 140

Kaibab National Forest within Coconino County 5/1 - 10/21 106 46 152

10/22 - 12/31 94 46 140

Kayenta Navajo 1/1 - 4/14 65 34 99

4/15 - 10/15 98 34 132

10/16 - 12/31 65 34 99

Phoenix/Scottsdale Maricopa 1/1 - 4/15 107 46 153

4/16 - 5/31 79 46 125

6/1 - 8/31 59 46 105

9/1 - 12/31 90 46 136

Tucson Pima; Davis-Monthan AFB 1/1 - 4/15 85 42 127

4/16 - 12/31 58 42 100

Yuma Yuma All year 68 38 106

CA Clearlake Lake 1/1 - 5/4 69 34 103

5/5 - 9/30 85 34 119

10/1 - 12/31 69 34 103

Contra Costa County Contra Costa All year 108 46 154

Death Valley Inyo All year 60 46 106

Fresno Fresno All year 73 34 107

Kern County Kern All year 68 42 110

Los Angeles Los Angeles, Orange, Ventura; Edwards AFB; Naval All year 99 50 149

Weapons Center and Ordnance Test Station, China

Lake (see Santa Monica)

Mammoth Lakes Mono All year 70 46 116

Page 23
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

CA Marin County Marin All year $108 $46 $154

Merced Merced All year 62 34 96

Modesto Stanislaus All year 60 38 98

Monterey Monterey 1/1 - 4/30 75 46 121

5/1 - 10/31 94 46 140

11/1 - 12/31 75 46 121

Napa Napa 1/1 - 3/31 110 46 156

4/1 - 11/15 125 46 171

11/16 - 12/31 110 46 156

Oakhurst Madera 1/1 - 4/30 55 42 97

5/1 - 9/30 79 42 121

10/1 - 12/31 55 42 97

Oakland Alameda All year 118 42 160

Ontario/Barstow/ San Bernardino All year 84 42 126

Victorville

Palm Springs Riverside 1/1 - 5/31 129 46 175

6/1 - 12/31 84 46 130

Point Arena/Gualala Mendocino All year 109 42 151

Redding Shasta All year 78 34 112

Sacramento Sacramento All year 79 46 125

San Diego San Diego All year 99 50 149

San Francisco San Francisco All year 159 50 209

San Luis Obispo San Luis Obispo All year 79 42 121

San Mateo/Redwood San Mateo All year 134 46 180

City

Santa Barbara Santa Barbara All year 114 42 156

Santa Cruz Santa Cruz All year 108 46 154

Santa Monica City limits of Santa Monica (see Los Angeles) 1/1 - 5/31 109 42 151

6/1 - 9/30 125 42 167

10/1 - 12/31 109 42 151

Santa Rosa Sonoma All year 89 46 135

Solano County Solano; Travis AFB All year 79 46 125

South Lake Tahoe El Dorado (see also Stateline, NV) 1/1 - 5/31 84 46 130

6/1 - 8/31 97 46 143

9/1 - 12/31 84 46 130

Sunnyvale/Palo Alto/ Santa Clara All year 150 50 200

San Jose

Tahoe City Placer All year 145 46 191

Truckee Nevada 1/1 - 6/14 63 46 109

6/15 - 9/30 81 46 127

10/1 - 12/31 63 46 109

Visalia Tulare All year 69 42 111

West Sacramento Yolo All year 69 34 103

Page 24
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

CA Yosemite National Park Mariposa 1/1 - 4/30 $ 82 $46 $128

5/1 - 9/30 114 46 160

10/1 - 12/31 82 46 128

CO Aspen Pitkin 1/1 - 4/30 145 46 191

5/1 - 12/31 89 46 135

Boulder Boulder All year 93 46 139

Colorado Springs El Paso 1/1 - 5/14 59 42 101

5/15 - 9/15 73 42 115

9/16 - 12/31 59 42 101

Cortez Montezuma All year 69 34 103

Crested Butte City limits of Crested Butte (see Gunnison County) 1/1 - 4/15 97 46 143

4/16 - 6/15 58 46 104

6/16 - 11/14 71 46 117

11/15 - 12/31 97 46 143

Denver Denver, Adams, and Arapahoe Counties, that All year 112 46 158

portion of Westminster located in Jefferson County,

and Lone Tree in Douglas County

Durango La Plata 1/1 - 5/14 70 42 112

5/15 - 9/30 99 42 141

10/1 - 12/31 70 42 112

Fort Collins Larimer (except Loveland) All year 76 38 114

Glenwood Springs Garfield 1/1 - 5/14 55 34 89

5/15 - 10/15 95 34 129

10/16 - 12/31 55 34 89

Grand Junction Mesa All year 64 34 98

Gunnison Gunnison (except Crested Butte) 1/1 - 5/14 55 38 93

5/15 - 9/30 70 38 108

10/1 - 12/31 55 38 93

Jefferson County Jefferson All year 94 38 132

Loveland City limits of Loveland (see Larimer County) All year 69 34 103

Montrose Montrose All year 69 38 107

Pueblo Pueblo 1/1 - 5/31 58 38 96

6/1 - 9/30 72 38 110

10/1 - 12/31 58 38 96

Silverthorne/Keystone Summit All year 170 42 212

Steamboat Springs Routt All year 59 42 101

Telluride San Miguel 1/1 - 9/30 147 46 193

10/1 - 12/19 85 46 131

12/20 - 12/31 147 46 193

Trinidad Las Animas All year 62 34 96

Vail Eagle 1/1 - 3/31 200 46 246

4/1 - 11/30 105 46 151

12/1 - 12/31 200 46 246

CT Bridgeport/Danbury Fairfield All year 109 42 151

Hartford Hartford All year 120 42 162

Page 25
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

CT Lakeville/Salisbury Litchfield All year $ 95 $42 $137

Middlesex County Middlesex All year 78 34 112

New Haven New Haven All year 87 38 125

New London/Groton New London 1/1 - 4/30 79 38 117

5/1 - 10/31 107 38 145

11/1 - 12/31 79 38 117

Putnam/Danielson Windham All year 56 34 90

Storrs/Mansfield Tolland All year 70 34 104

DC Washington, DC (also All year 150 50 200

the cities of Alexandria,

Falls Church, and

Fairfax, and the

counties of Arlington,

Loudoun, and Fairfax, in

Virginia; and the

counties of Montgomery

and Prince George’s in

Maryland) (see also

Maryland and Virginia)

DE Dover Kent 1/1 - 5/24 64 38 102

5/25 - 9/4 75 38 113

9/5 - 12/31 64 38 102

Lewes Sussex All year 120 42 162

Wilmington New Castle 1/1 - 3/31 99 38 137

4/1 - 9/30 109 38 147

10/1 - 12/31 99 38 137

FL Altamonte Springs Seminole All year 71 42 113

Bradenton Manatee 1/1 - 4/30 65 34 99

5/1 - 12/31 55 34 89

Cocoa Beach Brevard All year 105 38 143

Daytona Beach Volusia 1/1 - 1/31 69 42 111

2/1 - 8/31 90 42 132

9/1 - 12/31 69 42 111

Fort Lauderdale Broward 1/1 - 4/30 100 46 146

5/1 - 12/14 69 46 115

12/15 - 12/31 100 46 146

Fort Myers Lee 1/1 - 1/14 55 46 101

1/15 - 4/15 70 46 116

4/16 - 12/31 55 46 101

Fort Pierce St. Lucie 1/1 - 4/30 70 42 112

5/1 - 12/14 55 42 97

12/15 - 12/31 70 42 112

Fort Walton Beach Okaloosa 1/1 - 4/30 80 42 122

5/1 - 10/31 110 42 152

11/1 - 12/31 80 42 122

Gainesville Alachua All year 61 38 99

Gulf Breeze Santa Rosa 1/1 - 4/30 59 42 101

5/1 - 9/30 115 42 157

10/1 - 12/31 59 42 101

Page 26
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

FL Jacksonville/Mayport Duval; Mayport Naval Station All year $ 81 $38 $119

Key West Monroe 1/1 - 4/30 180 46 226

5/1 - 12/31 109 46 155

Kissimmee Osceola 1/1 - 1/31 64 38 102

2/1 - 4/30 77 38 115

5/1 - 12/31 64 38 102

Lakeland Polk All year 71 38 109

Leesburg Lake 1/1 - 4/15 68 34 102

4/16 - 10/31 55 34 89

11/1 - 12/31 68 34 102

Miami Dade All year 98 46 144

Naples Collier 1/1 - 4/15 109 42 151

4/16 - 12/15 69 42 111

12/16 - 12/31 109 42 151

Ocala Marion All year 59 34 93

Orlando Orange All year 95 46 141

Palm Beach (also the Palm Beach All year 98 46 144

cities of Boca Raton,

Delray Beach, Jupiter,

Palm Beach Gardens,

Palm Beach Shores,

Singer Island, and West

Palm Beach)

Panama City Bay All year 74 42 116

Pensacola Escambia All year 85 34 119

Punta Gorda Charlotte 1/1 - 4/15 75 38 113

4/16 - 12/14 55 38 93

12/15 - 12/31 75 38 113

Sarasota Sarasota 1/1 - 4/30 80 42 122

5/1 - 12/31 70 42 112

Sebring Highlands All year 64 34 98

St. Augustine St. Johns All year 65 42 107

Stuart Martin All year 57 42 99

Tallahassee Leon All year 65 38 103

Tampa/St. Petersburg Pinellas, Hillsborough All year 93 42 135

Vero Beach Indian River 1/1 - 4/15 99 34 133

4/16 - 12/14 59 34 93

12/15 - 12/31 99 34 133

GA Albany Dougherty All year 57 38 95

Athens Clarke All year 69 38 107

Atlanta Fulton All year 112 42 154

Clayton County Clayton All year 89 34 123

Cobb County Cobb All year 112 42 154

Columbus Muscogee All year 63 38 101

Conyers Rockdale All year 69 38 107

DeKalb County DeKalb All year 112 42 154

Page 27
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

GA Dublin Laurens All year $ 57 $34 $ 91

Gwinnett County Gwinnett All year 69 42 111

Savannah Chatham All year 89 42 131

IA Cedar Rapids Linn All year 60 30 90

Des Moines Polk All year 67 34 101

ID Boise Ada All year 61 42 103

Coeur d’Alene Kootenai All year 56 38 94

Ketchum Blaine (except Sun Valley) 1/1 - 4/30 74 42 116

5/1 - 11/30 84 42 126

12/1 - 12/31 74 42 116

McCall Valley All year 62 42 104

Sun Valley City limits of Sun Valley (see Blaine County) All year 149 42 191

IL Aurora Kane (except Elgin) All year 66 34 100

Chicago Cook, Lake All year 155 50 205

Du Page County Du Page All year 89 42 131

Elgin City limits of Elgin (see Kane County) All year 60 34 94

Rockford Winnebago All year 60 34 94

IN Carmel Hamilton All year 65 42 107

Fort Wayne Allen All year 58 34 92

Indianapolis Marion; Ft. Benjamin Harrison Before 11/8/02 70 46 116

After 11/7/02 83 46 129

Lafayette Tippecanoe All year 59 34 93

Michigan City La Porte All year 65 38 103

Nashville Brown 1/1 - 3/31 59 42 101

4/1 - 11/15 75 42 117

11/16 - 12/31 59 42 101

South Bend St. Joseph All year 61 38 99

Valparaiso/Burlington Porter All year 89 38 127

Beach

KS Kansas City/Overland Wyandotte, Johnson Before 11/8/02 85 42 127

Park After 11/7/02 84 42 126

Wichita Sedgwick All year 59 42 101

KY Covington Kenton All year 80 42 122

Lexington Fayette All year 65 34 99

Louisville Jefferson All year 69 42 111

Newport Campbell All year 74 34 108

LA Baton Rouge East Baton Rouge Parish All year 78 42 120

Gonzales Ascension Parish All year 59 38 97

Lake Charles Calcasieu Parish All year 70 38 108

New Orleans/St. Orleans, St. Bernard, Plaquemine, and 1/1 - 5/31 139 46 185

Bernard Jefferson Parishes 6/1 - 12/31 89 46 135

Shreveport/Bossier Caddo Parish All year 60 42 102

City

Slidell St. Tammany Parish All year 65 34 99

Page 28
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

LA St. Francisville West Feliciana Parish All year $ 75 $42 $117

MA Andover Essex All year 109 42 151

Boston Suffolk Before 12/15/02 159 50 209

After 12/14/02

1/1 - 4/30 159 50 209

5/1 - 11/30 192 50 242

12/1 - 12/31 159 50 209

Cambridge Middlesex (except Lowell) Before 12/15/02 159 50 209

After 12/14/02

1/1 - 4/30 159 50 209

5/1 - 11/30 192 50 242

12/1 - 12/31 159 50 209

Falmouth City limits of Falmouth 1/1 - 5/31 70 38 108

6/1 - 9/30 105 38 143

10/1 - 12/31 70 38 108

Hyannis Barnstable All year 94 42 136

Lowell City limits of Lowell (except Cambridge) (see All year 99 38 137

Middlesex County)

Martha’s Vineyard Dukes 1/1 - 5/31 85 46 131

6/1 - 10/15 150 46 196

10/16 - 12/31 85 46 131

Nantucket Nantucket 1/1 - 6/14 75 46 121

6/15 - 10/15 150 46 196

10/16 - 12/31 75 46 121

New Bedford City limits of New Bedford (see Bristol County) 1/1 - 5/14 65 38 103

5/15 - 10/15 75 38 113

10/16 - 12/31 65 38 103

Northampton Hampshire All year 72 38 110

Pittsfield Berkshire All year 65 42 107

Plymouth Plymouth 1/1 - 6/14 99 38 137

6/15 - 10/15 119 38 157

10/16 - 12/31 99 38 137

Quincy Norfolk All year 74 42 116

Springfield Hampden All year 99 38 137

Taunton Bristol (except New Bedford) All year 74 34 108

Worcester Worcester All year 79 38 117

MD Counties of All year 150 50 200

Montgomery and

Prince George’s

Annapolis Anne Arundel All year 90 46 136

Baltimore Baltimore All year 137 46 183

Cambridge Dorchester All year 70 34 104

Columbia Howard All year 110 46 156

Frederick Frederick All year 65 34 99

Grasonville Queen Annes All year 75 42 117

Harford County Harford All year 104 42 146

Page 29
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

MD Lexington Park/ St. Mary’s, Calvert All year $ 75 $38 $113

Leonardtown/Lusby

Ocean City Worcester 1/1 - 6/14 59 46 105

6/15 - 10/31 144 46 190

11/1 - 12/31 59 46 105

St. Michaels Talbot All year 100 46 146

ME Bar Harbor Hancock 1/1 - 6/14 89 42 131

6/15 - 10/15 110 42 152

10/16 - 12/31 89 42 131

Bath Sagadahoc 1/1 - 4/30 55 38 93

5/1 - 10/31 61 38 99

11/1 - 12/31 55 38 93

Kennebunk/Kittery/ York 1/1 - 6/14 69 42 111

Sanford 6/15 - 10/31 129 42 171

11/1 - 12/31 69 42 111

Portland Cumberland 1/1 - 6/30 79 42 121

7/1 - 10/31 119 42 161

11/1 - 12/31 79 42 121

Rockport Knox 1/1 - 6/30 55 46 101

7/1 - 8/26 87 46 133

8/27 - 12/31 55 46 101

Wiscasset Lincoln 1/1 - 6/30 72 42 114

7/1 - 10/31 99 42 141

11/1 - 12/31 72 42 114

MI Ann Arbor Washtenaw All year 75 42 117

Berrien County Berrien All year 59 34 93

Charlevoix Charlevoix 1/1 - 5/31 59 42 101

6/1 - 8/31 105 42 147

9/1 - 12/31 59 42 101

Detroit Wayne Before 12/15/02 109 50 159

After 12/14/02 108 50 158

East Lansing/Lansing Ingham All year 65 42 107

Frankenmuth Saginaw All year 69 34 103

Frankfort Benzie All year 62 34 96

Gaylord Otsego All year 65 38 103

Grand Rapids Kent All year 62 38 100

Holland Ottawa All year 60 38 98

Leland Leelanau All year 75 38 113

Mackinac Island Mackinac All year 165 46 211

Midland Midland All year 72 38 110

Mt. Pleasant Isabella All year 65 38 103

Muskegon Muskegon 1/1 - 4/30 59 34 93

5/1 - 8/31 79 34 113

9/1 - 12/31 59 34 93

Ontonagon Ontonagon All year 65 34 99

Page 30
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum Maximum

Lodging M&IE Per Diem

Rate Rate Rate5

MI Petoskey Emmet 1/1 - 5/31 $ 55 $42 $ 97

6/1 - 10/31 65 42 107

11/1 - 12/31 55 42 97

Pontiac/Troy/Auburn Oakland All year 94 42 136

Hills

Sault Ste. Marie Chippewa 1/1 - 5/14 55 38 93

5/15 - 10/15 63 38 101

10/16 - 12/31 55 38 93

South Haven Van Buren All year 76 38 114

Traverse City Grand Traverse All year 125 46 171

Warren Macomb All year 79 38 117

MN Anoka County Anoka All year 65 38 103

Dakota County Dakota All year 80 38 118

Duluth St. Louis 1/1 - 5/31 56 42 98

6/1 - 10/31 85 42 127

11/1 - 12/31 56 42 98

Minneapolis/St. Paul Hennepin, Ramsey; Ft. Snelling Military Before 11/8/02 95 50 145

Reservation and Navy Astronautics Group After 11/7/02 110 50 160

(Detachment BRAVO)

Rochester Olmsted All year 73 38 111

MO Branson Taney 1/1 - 3/31 55 38 93

4/1 - 12/31 62 38 100

Hannibal Marion All year 57 34 91

Jefferson City Cole All year 60 34 94

Kansas City Jackson, Clay; Kansas City International Airport Before 11/8/02 85 46 131

After 11/7/02 84 46 130

Osage Beach Camden All year 89 34 123

Platte Platte (except Kansas City International Airport) Before 11/8/02 61 38 99

After 11/7/02 84 38 122

Springfield Greene All year 63 34 97

St. Louis St. Louis, St. Charles Before 12/15/02 90 50 140

After 12/14/02 102 50 152

St. Robert/Ft. Pulaski All year 74 34 108

Leonardwood

MS Bay St. Louis Hancock 1/1 - 3/31 55 38 93

4/1 - 10/31 69 38 107

11/1 - 12/31 55 38 93

Biloxi/Gulfport Harrison All year 61 42 103

Robinsonville Tunica All year 59 34 93

MT Big Sky Gallatin (except West Yellowstone) All year 125 46 171

Polson/Kalispell Lake, Flathead 1/1 - 5/31 55 34 89

6/1 - 9/15 64 34 98

9/16 - 12/31 55 34 89

Page 31
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

MT West Yellowstone City limits of West Yellowstone (see Gallatin 1/1 - 5/31 $ 55 $38 $ 93

County) 6/1 - 9/30 92 38 130

10/1 - 12/31 55 38 93

NC Atlantic Beach Carteret 1/1 - 5/31 55 34 89

6/1 - 8/31 64 34 98

9/1 - 12/31 55 34 89

Chapel Hill Orange All year 80 42 122

Charlotte Mecklenburg Before 12/15/02 71 42 113

After 12/14/02 81 42 123

Cherokee Swain 1/1 - 3/31 55 34 89

4/1 - 10/31 62 34 96

11/1 - 12/31 55 34 89

Fayetteville Cumberland All year 63 38 101

Greensboro Guilford All year 87 42 129

Greenville Pitt All year 64 34 98

Kill Devil Dare 1/1 - 2/28 75 42 117

3/1 - 4/30 55 42 97

5/1 - 9/30 114 42 156

10/1 - 12/31 75 42 117

New Bern/Havelock Craven All year 62 38 100

Raleigh Wake All year 74 42 116

Research Triangle Durham All year 85 46 131

Park/Durham

Wilmington New Hanover 1/1 - 3/31 58 38 96

4/1 - 9/15 65 38 103

9/16 - 12/31 58 38 96

Winston-Salem Forsyth All year 64 42 106

ND The standard CONUS rate of $85 ($55 for lodging and $30 for M&IE) applies to all per diem localities in North Dakota.

NE Omaha Douglas All year 63 42 105

NH Concord Merrimack 1/1 - 4/30 58 38 96

5/1 - 10/31 68 38 106

11/1 - 12/31 58 38 96

Conway Carroll All year 89 42 131

Durham Strafford All year 89 34 123

Hanover/Sullivan Grafton, Sullivan All year 95 38 133

County

Laconia Belknap All year 73 38 111

Manchester Hillsborough All year 89 38 127

Newington Rockingham (except Portsmouth); Pease AFB 1/1 - 6/30 65 38 103

7/1 - 10/31 81 38 119

11/1 - 12/31 65 38 103

Portsmouth City limits of Portsmouth (see Rockingham County) 1/1 - 10/15 85 42 127

10/16 - 12/31 69 42 111

Page 32
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

NJ Atlantic City Atlantic 1/1 - 5/31 $109 $46 $155

6/1 - 11/30 149 46 195

12/1 - 12/31 109 46 155

Cape May Cape May (except Ocean City) 1/1 - 5/31 95 46 141

6/1 - 11/30 155 46 201

12/1 - 12/31 95 46 141

Cherry Hill/Camden/ Camden, Burlington All year 74 46 120

Moorestown

Eatontown Monmouth (except Freehold); Ft. Monmouth All year 84 42 126

Edison Middlesex (except Piscataway) All year 169 34 203

Flemington Hunterdon All year 80 38 118

Freehold City limits of Freehold (see Monmouth County) All year 85 38 123

Millville Cumberland All year 58 34 92

Newark Bergen, Essex, Hudson, and Passaic All year 125 46 171

Ocean City City limits of Ocean City (see Cape May County) 1/1 - 6/14 80 42 122

6/15 - 9/15 215 42 257

9/16 - 12/31 80 42 122

Parsippany/Picatinney Morris All year 114 42 156

Arsenal/Dover

Piscataway/Belle Somerset; city limits of Piscataway All year 144 42 186

Mead

Princeton/Trenton Mercer All year 139 46 185

Toms River Ocean 1/1 - 5/14 79 42 121

5/15 - 9/15 89 42 131

9/16 - 12/31 79 42 121

Union County Union All year 107 42 149

NM Albuquerque Bernalillo Before 12/15/02 65 42 107

After 12/14/02 72 42 114

Cloudcroft Otero 1/1 - 5/31 65 34 99

6/1 - 10/31 74 34 108

11/1 - 12/31 65 34 99

Las Cruces Do ̃na Ana All year 60 34 94

Los Alamos Los Alamos All year 71 38 109

Santa Fe Santa Fe All year 99 46 145

Taos Taos All year 75 38 113

NV Incline Village/Crystal City limits of Incline Village and Crystal Bay 1/1 - 5/14 79 42 121

Bay 5/15 - 9/15 99 42 141

9/16 - 12/31 79 42 121

Las Vegas Clark; Nellis AFB All year 79 42 121

Stateline Douglas (see also South Lake Tahoe, CA) All year 129 46 175

NY Albany Albany All year 96 46 142

The Bronx/Brooklyn/ The boroughs of The Bronx, Brooklyn, and Queens All year 168 46 214

Queens

Buffalo Erie All year 78 42 120

Page 33
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

NY Glens Falls Warren 1/1 - 5/31 $ 55 $38 $ 93

6/1 - 9/30 74 38 112

10/1 - 12/31 55 38 93

Ithaca Tompkins All year 69 38 107

Kingston Ulster All year 79 42 121

Lake Placid Essex 1/1 - 6/14 59 42 101

6/15 - 10/15 86 42 128

10/16 - 12/31 59 42 101

Manhattan The borough of Manhattan All year 208 50 258

Nassau County/Great Nassau All year 190 46 236

Neck

Niagara Falls Niagara 1/1 - 4/30 55 38 93

5/1 - 10/31 89 38 127

11/1 - 12/31 55 38 93

Nyack/Palisades Rockland 1/1 - 3/31 57 42 99

4/1 - 9/30 67 42 109

10/1 - 12/31 57 42 99

Owego Tioga All year 73 34 107

Poughkeepsie Dutchess All year 74 42 116

Rochester Monroe All year 83 46 129

Saratoga Springs Saratoga 1/1 - 6/30 75 42 117

7/1 - 10/31 95 42 137

11/1 - 12/31 75 42 117

Staten Island Richmond All year 120 46 166

Suffolk County Suffolk All year 149 42 191

Syracuse Onondaga All year 70 38 108

Tarrytown Westchester (except White Plains) All year 114 46 160

Waterloo/Romulus Seneca 1/1 - 6/14 69 34 103

6/15 - 9/15 89 34 123

9/16 - 12/31 69 34 103

Watkins Glen Schuyler All year 59 38 97

West Point Orange All year 121 38 159

White Plains City limits of White Plains (see Westchester County) All year 165 46 211

OH Akron Summit All year 72 42 114

Bellevue Huron All year 72 34 106

Cambridge Guernsey All year 60 34 94

Cincinnati Hamilton, Warren All year 69 50 119

Cleveland Cuyahoga All year 86 46 132

Columbus Franklin All year 75 42 117

Dayton Montgomery; Wright-Patterson AFB All year 65 34 99

Fairborn Greene All year 66 38 104

Geneva Ashtabula All year 59 38 97

Hamilton Butler All year 59 38 97

Lancaster Fairfield All year 66 34 100

Page 34
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

OH Port Clinton/Oak Ottawa 1/1 - 5/31 $ 69 $38 $107

Harbor 6/1 - 9/5 95 38 133

9/6 - 12/31 69 38 107

Sandusky Erie 1/1 - 4/30 55 42 97

5/1 - 9/5 85 42 127

9/6 - 12/31 55 42 97

Toledo Lucas All year 69 34 103

OK Oklahoma City Oklahoma All year 65 42 107

OR Ashland Jackson All year 59 46 105

Beaverton Washington All year 59 42 101

Bend Deschutes 1/1 - 5/31 59 42 101

6/1 - 9/30 69 42 111

10/1 - 12/31 59 42 101

Clackamas Clackamas All year 66 38 104

Crater Lake Klamath All year 74 34 108

Eugene Lane (except Florence) All year 62 42 104

Florence City limits of Florence (see Lane County) All year 80 38 118

Gold Beach Curry All year 58 34 92

Lincoln City/Newport Lincoln All year 65 38 103

Portland Multnomah All year 91 42 133

Seaside Clatsop 1/1 - 6/30 59 38 97

7/1 - 8/31 79 38 117

9/1 - 12/31 59 38 97

PA Allentown Lehigh All year 62 34 96

Chester/Radnor/ Delaware (except Wayne) All year 75 38 113

Essington

Easton Northampton All year 69 34 103

Erie Erie All year 65 34 99

Gettysburg Adams 1/1 - 4/30 55 38 93

5/1 - 10/31 82 38 120

11/1 - 12/31 55 38 93

Harrisburg Dauphin (except Hershey) All year 79 46 125

Hershey City limits of Hershey (see Dauphin County) 1/1 - 5/31 55 42 97

6/1 - 9/15 125 42 167

9/16 - 12/31 55 42 97

King of Prussia/Ft. Montgomery Before 11/8/02 119 46 165

Washington/Bala After 11/7/02 124 46 170

Cynwyd

Lancaster Lancaster 1/1 - 4/30 60 42 102

5/1 - 10/31 70 42 112

11/1 - 12/31 60 42 102

Malvern/Downington/ Chester All year 83 42 125

Valley Forge

Mechanicsburg Cumberland All year 74 34 108

Page 35
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

PA Philadelphia Philadelphia Before 11/8/02 $118 $50 $168

After 11/7/02 124 50 174

Pittsburgh Allegheny Before 12/15/02 79 46 125

After 12/14/02 90 46 136

Reading Berks All year 75 42 117

Scranton Lackawanna All year 60 34 94

Warminster Bucks; Navy Air Development Center All year 75 38 113

Wayne City limits of Wayne (see Delaware County) All year 100 46 146

RI East Greenwich Kent; Naval Construction Battalion Center, All year 79 42 121

Davisville

Newport Newport 1/1 - 3/31 79 46 125

4/1 - 12/31 111 46 157

North Kingstown Washington All year 89 30 119

Providence Providence All year 89 46 135

SC Aiken Aiken All year 65 34 99

Charleston/Berkeley Charleston, Berkeley All year 106 42 148

County

Columbia Richland All year 65 34 99

Greenville Greenville All year 65 42 107

Hilton Head Beaufort 1/1 - 3/14 75 46 121

3/15 - 9/30 95 46 141

10/1 - 12/31 75 46 121

Myrtle Beach Horry; Myrtle Beach AFB 1/1 - 2/28 59 46 105

3/1 - 11/30 99 46 145

12/1 - 12/31 59 46 105

SD Custer Custer 1/1 - 6/14 55 34 89

6/15 - 8/19 70 34 104

8/20 - 12/31 55 34 89

Hot Springs Fall River 1/1 - 6/14 79 34 113

6/15 - 10/15 108 34 142

10/16 - 12/31 79 34 113

Rapid City Pennington 1/1 - 5/14 55 34 89

5/15 - 9/30 99 34 133

10/1 - 12/31 55 34 89

Sturgis Meade 1/1 - 6/14 55 30 85

6/15 - 8/15 79 30 109

8/16 - 12/31 55 30 85

TN Alcoa/Townsend Blount All year 63 34 97

Gatlinburg Sevier 1/1 - 4/30 70 42 112

5/1 - 10/31 78 42 120

11/1 - 12/31 70 42 112

Memphis Shelby All year 75 42 117

Murfreesboro Rutherford All year 57 34 91

Nashville Davidson All year 82 46 128

Williamson County Williamson All year 60 34 94

Page 36
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

TX Amarillo Potter All year $ 57 $34 $ 91

Arlington/Grapevine Tarrant All year 77 38 115

Austin Travis All year 80 42 122

Bryan Brazos (except College Station) All year 60 34 94

College Station City limits of College Station (see Brazos County) All year 69 38 107

Corpus Christi Nueces All year 59 42 101

Dallas Dallas All year 89 46 135

El Paso El Paso All year 78 34 112

Fort Davis Jeff Davis All year 68 34 102

Fort Worth City limits of Fort Worth All year 94 42 136

Galveston Galveston All year 76 46 122

Granbury Hood All year 60 30 90

Houston Harris; L.B. Johnson Space Center, Ellington AFB All year 73 46 119

Killeen Bell All year 59 34 93

Laredo Webb All year 70 34 104

McAllen Hidalgo All year 70 38 108

Plano Collin All year 70 38 108

San Antonio Bexar All year 91 46 137

South Padre Island Cameron 1/1 - 2/28 70 38 108

3/1 - 8/15 91 38 129

8/16 - 12/31 70 38 108

Waco McLennan All year 57 34 91

UT Bullfrog Garfield All year 73 34 107

Cedar City Iron All year 59 38 97

Moab Grand 1/1 - 3/14 55 38 93

3/15 - 10/31 90 38 128

11/1 - 12/31 55 38 93

Ogden/Layton/Davis Weber, Davis All year 69 38 107

County

Park City Summit 1/1 - 3/31 169 46 215

4/1 - 12/14 79 46 125

12/15 - 12/31 169 46 215

Provo Utah 1/1 - 2/28 60 42 102

3/1 - 10/31 69 42 111

11/1 - 12/31 60 42 102

Salt Lake City Salt Lake; Dugway Proving Ground, Tooele Army All year 75 38 113

Depot

VA Cities of Alexandria, All year $150 $50 $200

Fairfax, and Falls

Church, and the

counties of Arlington,

Fairfax, and Loudoun

Charlottesville All year 60 46 106

Colonial Heights All year 77 34 111

Dinwiddie County Dinwiddie All year 77 34 111

Page 37
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

VA Fredericksburg Spotsylvania, Stafford All year 72 30 102

Hopewell All year 77 34 111

Lynchburg All year 64 42 106

Manassas/ Prince William All year 84 38 122

Woodbridge

Petersburg All year 77 34 111

Prince George County Prince George All year 77 34 111

Richmond Chesterfield, Henrico; Defense Supply Center All year 77 42 119

Roanoke All year 59 38 97

Virginia Beach Virginia Beach (also Norfolk, Portsmouth, and 1/1 - 3/31 55 42 97

Chesapeake) 4/1 - 10/31 109 42 151

11/1 - 12/31 55 42 97

Wallops Island Accomack 1/1 - 5/31 69 38 107

6/1 - 9/5 89 38 127

9/6 - 12/31 69 38 107

Williamsburg Williamsburg (also Hampton, Newport News, York 1/1 - 3/31 59 42 101

County, Naval Weapons Station, Yorktown) 4/1 - 10/31 99 42 141

11/1 - 12/31 59 42 101

Wintergreen Nelson All year 125 46 171

VT Burlington/St. Albans Chittenden, Franklin All year 89 38 127

Manchester Bennington All year 68 46 114

Middlebury Addison All year 68 42 110

Montpelier Washington All year 62 34 96

White River Junction Windsor 1/1 - 9/14 55 34 89

9/15 - 10/31 90 34 124

11/1 - 12/31 55 34 89

WA Anacortes Skagit, Island All year 64 42 106

Bremerton Kitsap All year 61 38 99

Everett Snohomish (except Lynnwood) All year 59 42 101

Friday Harbor San Juan 1/1 - 4/30 65 46 111

5/1 - 9/30 95 46 141

10/1 - 12/31 65 46 111

Lynnwood City limits of Lynnwood (see Snohomish County) All year 89 38 127

Ocean Shores Grays Harbor 1/1 - 3/31 55 42 97

4/1 - 9/30 82 42 124

10/1 - 12/31 55 42 97

Olympia/Tumwater Thurston All year 58 42 100

Port Angeles City limits of Port Angeles (see Clallam County) All year $ 65 $42 $107

Port Townsend Jefferson All year 79 38 117

Seattle King All year 143 50 193

Sequim Clallam (except Port Angeles) 1/1 - 6/28 55 38 93

6/29 - 9/1 62 38 100

9/2 - 12/31 55 38 93

Page 38
Table 4. (Effective October 1, 2002 – September 30, 2003) (Continued)

Per Diem Locality Computing Maximum Rate

Maximum Maximum

Lodging M&IE Per Diem

State Key City2 County and/or Other Defined Location3,4 Effective Dates Rate Rate Rate5

WA Spokane Spokane All year 63 42 105

Tacoma Pierce All year 79 34 113

WI Brookfield Waukesha All year 66 42 108

Green Bay Brown All year 59 38 97

Lake Geneva Walworth 1/1 - 5/31 66 42 108

6/1 - 9/4 85 42 127

9/5 - 12/31 66 42 108

Madison Dane All year 62 42 104

Milwaukee Milwaukee All year 95 46 141

Racine Racine All year 80 34 114

Sheboygan Sheboygan All year 59 34 93

Sturgeon Bay Door 1/1 - 5/14 56 38 94

5/15 - 10/15 81 38 119

10/16 - 12/31 56 38 94

Wisconsin Dells Columbia 1/1 - 5/31 55 42 97

6/1 - 9/30 85 42 127

10/1 - 12/31 55 42 97

WV Berkeley Springs Morgan All year 69 38 107

Charleston Kanawha All year 78 42 120

Martinsburg/ Berkeley All year 59 34 93

Hedgesville

Morgantown Monongalia All year 66 38 104

Shepherdstown Jefferson All year 79 38 117

Wheeling Ohio All year 71 38 109

WY Cody Park 1/1 - 5/14 55 34 89

5/15 - 10/15 98 34 132

10/16 - 12/31 55 34 89

Jackson Teton 1/1 - 9/15 115 46 161

9/16 - 10/31 69 46 115

11/1 - 12/31 115 46 161

1Transition rule. In lieu of the updated GSA rates in Table 4, taxpayers 5Federal agencies may submit a request to GSA for review of the costs

may continue to use the CONUS rates in effect for the first 9 months of 2002 covered by per diem in a particular city or area where the standard CONUS

(Table 3) for expenses of all CONUS travel away from home that are paid or rate applies when travel to that location is repetitive or on a continuing basis

incurred during calendar year 2002. A taxpayer must consistently use either and travelers’ experiences indicate that the prescribed rate is inadequate.

these rates or the updated rates for the period of October 1, 2002, through Other per diem localities listed in this appendix will be reviewed on an annual

December 31, 2002. basis by GSA to determine whether rates are adequate. Requests for per

diem rate adjustments shall be submitted by the agency headquarters office to 2Unless otherwise specified, the per diem locality is defined as “all locations the General Services Administration, Office of Governmentwide Policy, Attn:

within, or entirely surrounded by, the corporate limits of the key city, including Travel Management Policy Division (MTT), Washington, D.C. 20405. Agencies

independent entities located within those boundaries.” should submit their request to GSA no later than 2/27 for the city to be

included in the annual review. Agencies should designate an individual 3Per diem localities with county definitions shall include “all locations within, responsible for reviewing, coordinating, and submitting to GSA any requests

or entirely surrounded by, the corporate limits of the key city as well as the from bureaus or subagencies. Requests for rate adjustments shall include a

boundaries of the listed counties, including independent entities located within city designation, a description of the surrounding location involved (county or

the boundaries of the key city and the listed counties (unless otherwise listed other defined area), and a recommended rate supported by a statement

separately).” explaining the circumstances that cause the existing rate to be inadequate.

The request also must contain an estimate of the annual number of trips to the 4When a military installation or Government-related facility (whether or not location, the average duration of such trips, and the primary purpose of travel

specifically named) is located partially within more than one city or county to the location.

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 Note: Recognizing that all locations are not incorporated cities, the term “city

though part(s) of such activities may be located outside the defined per diem limits” has been used as a general phrase to denote the commonly recognized

locality. local boundaries of the location cited.

Page 39
You can also reach us with your computer using File

How To Get Tax Help Transfer Protocol at ftp.irs.gov.

You can get help with unresolved tax issues, order free TaxFax Service. Using the phone attached to

publications and forms, ask tax questions, and get more your fax machine, you can receive forms and

information from the IRS in several ways. By selecting the instructions by calling 703–368–9694. Follow

method that is best for you, you will have quick and easy the directions from the prompts. When you order forms,

access to tax help. enter the catalog number for the form you need. The items

you request will be faxed to you. Contacting your Taxpayer Advocate. If you have at- For help with transmission problems, call the FedWorld tempted to deal with an IRS problem unsuccessfully, you Help Desk at 703–487–4608. should contact your Taxpayer Advocate.

The Taxpayer Advocate represents your interests and Phone. Many services are available by phone. 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 • Ordering forms, instructions, and publications. Call

up problems that resulted from previous contacts and 1–800–829–3676 to order current and prior year

ensure that your case is given a complete and impartial forms, instructions, and publications.

review. • Asking tax questions. Call the IRS with your tax To contact your Taxpayer Advocate: questions at 1–800–829–1040.

• Call the Taxpayer Advocate at 1–877–777–4778. • Solving problems. Take advantage of Everyday Tax

• Call, write, or fax the Taxpayer Advocate office in Solutions service by calling your local IRS office to

your area. set up an in-person appointment at your convenience. Check your local directory assistance or • Call 1–800–829–4059 if you are a TTY/TDD user. www.irs.gov for the numbers.

For more information, see Publication 1546, The Tax- • TTY/TDD equipment. If you have access to TTY/

payer Advocate Service of the IRS. TDD equipment, call 1–800–829–4059 to ask tax

questions or to order forms and publications. Free tax services. To find out what services are available, get Publication 910, Guide to Free Tax Services. It • TeleTax topics. Call 1–800–829–4477 to listen to

contains a list of free tax publications and an index of tax pre-recorded messages covering various tax topics.

topics. It also describes other free tax information services,

including tax education and assistance programs and a list Evaluating the quality of our telephone services. To of TeleTax topics. ensure that IRS representatives give accurate, courteous,

Personal computer. With your personal com- and professional answers, we use several methods to

puter and modem, you can access the IRS on the evaluate the quality of our telephone services. One method

Internet at www.irs.gov. While visiting our web is for a second IRS representative to sometimes listen in

site, you can: on or record telephone calls. Another is to ask some callers

to complete a short survey at the end of the call. • See answers to frequently asked tax questions or

request help by e-mail.

Walk-in. Many products and services are avail- • Download forms and publications or search for forms able on a walk-in basis. and publications by topic or keyword.

• Order IRS products on-line. • Products. You can walk in to many post offices,

• View forms that may be filled in electronically, print libraries, and IRS offices to pick up certain forms,

the completed form, and then save the form for re- instructions, and publications. Some IRS offices, licordkeeping. braries, grocery stores, copy centers, city and county

governments, credit unions, and office supply stores • View Internal Revenue Bulletins published in the last have an extensive collection of products available to few years. print from a CD-ROM or photocopy from reproduci-

• Search regulations and the Internal Revenue Code. ble proofs. Also, some IRS offices and libraries have

the Internal Revenue Code, regulations, Internal • Receive our electronic newsletters on hot tax issues Revenue Bulletins, and Cumulative Bulletins avail- and news. able for research purposes.

• Learn about the benefits of filing electronically (IRS • Services. You can walk in to your local IRS office to e-file). ask tax questions or get help with a tax problem.

• Get information on starting and operating a small Now you can set up an appointment by calling your

business. local IRS office number and, at the prompt, leaving a

Page 40
message requesting Everyday Tax Solutions help. A • Prior-year tax forms and instructions.

representative will call you back within 2 business • Popular tax forms that may be filled in electronically, days to schedule an in-person appointment at your printed out for submission, and saved for record- convenience. keeping.

• Internal Revenue Bulletins. Mail. You can send your order for forms, instructions, and publications to the Distribution Center The CD-ROM can be purchased from National Techni- nearest to you and receive a response within 10 cal Information Service (NTIS) by calling workdays after your request is received. Find the address 1–877–233–6767 or on the Internet at http:// that applies to your part of the country. www.irs.gov/cdorders. The first release is available in

• Western part of U.S.: early January and the final release is available in late

Western Area Distribution Center February.

Rancho Cordova, CA 95743–0001

CD-ROM for small businesses. IRS Publication • Central part of U.S.: 3207, Small Business Resource Guide, is a must Central Area Distribution Center for every small business owner or any taxpayer P.O. Box 8903 about to start a business. This handy, interactive CD con- Bloomington, IL 61702–8903 tains all the business tax forms, instructions and publica-

• Eastern part of U.S. and foreign addresses: tions needed to successfully manage a business. In

Eastern Area Distribution Center addition, the CD provides an abundance of other helpful

P.O. Box 85074 information, such as how to prepare a business plan,

Richmond, VA 23261–5074 finding financing for your business, and much more. The

design of the CD makes finding information easy and quick

and incorporates file formats and browsers that can be run CD-ROM for tax products. You can order IRS on virtually any desktop or laptop computer. Publication 1796, Federal Tax Products on It is available in March. You can get a free copy by CD-ROM, and obtain: calling 1–800–829–3676 or by visiting the website at

www.irs.gov/smallbiz.

• Current tax forms, instructions, and publications.

Page 41