Publication 1542 - Per Diem Rates (For Travel Within the Continental United States)

Table 1. Localities Eligible for $258 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2009 – September 30, 2010)^1,2

Note: The standard ("low") rate of $163 ($111 for lodging and $52 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	$258 Rate
AZ	Phoenix, Scottsdale	Maricopa	1/1 - 5/31
	Sedona	City limits of Sedona	3/1 - 4/30
CA	Monterey	Monterey	All year
	Napa	Napa	4/1 - 9/30 10/1 - 11/30
	San Diego	San Diego	All year
	San Francisco	San Francisco	All year
	Santa Barbara	Santa Barbara	All year
	Santa Monica	City limits of Santa Monica	All year
	South Lake Tahoe	El Dorado	1/1 - 3/31 12/1 - 12/31
CO	Aspen	Pitkin	1/1 - 4/30 12/1 - 12/31
	Denver, Aurora	Denver, Adams, Arapahoe, Jefferson	All year
	Steamboat Springs	Routt	1/1 - 3/31 12/1 - 12/31
	Telluride	San Miguel	1/1 - 3/31 6/1 - 9/30 12/1 - 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 and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)		All year
FL	Fort Lauderdale	Broward	1/1 - 4/30 10/1 - 12/31
	Fort Walton Beach, DeFuniak Springs	Okaloosa, Walton	6/1 - 7/31
	Key West	Monroe	All year
	Miami	Miami-Dade	1/1 - 3/31
	Naples	Collier	1/1 - 4/30
IL	Chicago	Cook, Lake	All year
MA	Boston, Cambridge	Suffolk, City of Cambridge	All year
	Martha's Vineyard	Dukes	6/1 - 8/31
	Nantucket	Nantucket	6/1 - 9/30
MD	Counties of Montgomery and Prince George's		All year
	Baltimore	Baltimore City	3/1 - 9/30 10/1 - 11/30
	Cambridge, St. Michaels	Dorchester, Talbot	6/1 - 8/31
	Ocean City	Worcester	6/1 - 8/31

Table 1. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality			Effective Date of
State	Key City	County and/or Other Defined Location	$258 Rate
ME	Bar Harbor	Hancock	7/1 - 8/31
NH	Conway	Carroll	7/1 - 8/31
NY	Floral Park, Garden City, Great Neck	Nassau	All year
	Glens Falls	Warren	7/1 - 8/31
	Lake Placid	Essex	7/1 - 8/31
	Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island)	Bronx, Kings, New York, Queens, Richmond	All year
	Saratoga Springs, Schenectady	Saratoga, Schenectady	7/1 - 8/31
	Tarrytown, White Plains, New Rochelle	Westchester	All year
PA	Hershey	City of Hershey	6/1 - 8/31
	Philadelphia	Philadelphia	All year
RI	Jamestown, Middletown, Newport	Newport	5/1 - 9/30 10/1 - 10/31
UT	Park City	Summit	1/1 - 3/31
VA	Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax		All year
WA	Seattle	King	All year
WY	Jackson, Pinedale	Teton, Sublette	7/1 - 8/31

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 2010
must continue to use the high-low substantiation method for the remainder
of calendar year 2010 for that employee. For travel on or after October 1, 2010, and before January 1, 2011, 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 the revenue procedure that supersedes Revenue Procedure 2009-47, 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 2009-47 in Internal Revenue Bulletin 2009-42.

Table 2. Localities Eligible for $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2010)^1,2

Note: The standard ("low") rate of $160 ($108 for lodging and $52 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	$233 Rate
AZ	Phoenix, Scottsdale	Maricopa	1/1 - 5/31
	Sedona	City limits of Sedona	3/1 - 4/30
CA	Monterey	Monterey	All year
	Napa	Napa	4/1 - 9/30 10/1 - 11/30
	San Diego	San Diego	All year
	San Francisco	San Francisco	All year
	Santa Barbara	Santa Barbara	All year
	Santa Monica	City limits of Santa Monica	All year
	South Lake Tahoe	El Dorado	All year
	Yosemite National Park	Mariposa	All year
CO	Aspen	Pitkin	1/1 - 3/31 6/1 - 8/31 12/1 - 12/31
	Denver, Aurora	Denver, Adams, Arapahoe, Jefferson	All year
	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 - 3/31 12/1 - 12/31
	Vail	Eagle	1/1 - 8/31 12/1 - 12/31
DC	Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)		All year
FL	Fort Lauderdale	Broward	1/1 - 5/31
	Fort Walton Beach, DeFuniak Springs	Okaloosa, Walton	6/1 - 7/31
	Key West	Monroe	All year
	Miami	Miami-Dade	1/1 - 3/31 12/1 - 12/31
	Naples	Collier	1/1 - 4/30
IL	Chicago	Cook, Lake	All year
LA	New Orleans	Orleans, St. Bernard, Jefferson, Plaquemines Parishes	1/1 - 6/30 10/1 - 12/31
MA	Boston, Cambridge	Suffolk, City of Cambridge	All year
	Falmouth	City limits of Falmouth	7/1 - 8/31
	Martha's Vineyard	Dukes	7/1 - 8/31
	Nantucket	Nantucket	6/1 - 9/30

Table 2. (Effective October 1, 2010) (Continued)

Per Diem Locality			Effective Date of
State	Key City	County and/or Other Defined Location	$233 Rate
MD	Counties of Montgomery and Prince George's		All year
	Baltimore	Baltimore City	3/1 - 9/30 10/1 - 11/30
	Cambridge, St. Michaels	Dorchester, Talbot	6/1 - 8/31
	Ocean City	Worcester	6/1 - 8/31
ME	Bar Harbor	Hancock	7/1 - 8/31
NC	Kill Devil	Dare	6/1 - 8/31
NH	Conway	Carroll	7/1 - 8/31
NY	Floral Park, Garden City, Great Neck	Nassau	All year
	Glens Falls	Warren	7/1 - 8/31
	Lake Placid	Essex	7/1 - 8/31
	Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island)	Bronx, Kings, New York, Queens, Richmond	All year
	Riverhead, Ronkonkoma, Melville	Suffolk	6/1 - 8/31
	Saratoga Springs, Schenectady	Saratoga, Schenectady	7/1 - 8/31
	Tarrytown, White Plains, New Rochelle	Westchester	All year
PA	Philadelphia	Philadelphia	All year
RI	Jamestown, Middletown, Newport	Newport	5/1 - 9/30 10/1 - 10/31
UT	Park City	Summit	1/1 - 3/31
VA	Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax		All year
	Virginia Beach	City of Virginia Beach	6/1 - 8/31
VT	Stowe	Lamoille	1/1 - 3/31 6/1 - 12/31
WA	Seattle	King	All year
WY	Jackson, Pinedale	Teton, Sublette	7/1 - 8/31

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 2011
must continue to use the high-low substantiation method for the remainder
of calendar year 2011 for that employee. For travel on or after October 1, 2011, and before January 1, 2012, 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 2010-39, 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 2010-39 in Internal Revenue Bulletin 2010-42.

Table 3. Maximum Federal Per Diem Rates (Effective October 1, 2009 – September 30, 2010)¹

Note: The standard rate of $116 ($70 for lodging and $46 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.)

Table 3 lists all per diem rates alphabetically by state abbreviation. Click on a link below to find rates for your state:
Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming

Per Diem Locality				Computing Maximum Rate
State	Key City²	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	$ 92	$56	$148
	Gulf Shores	Baldwin	1/1 - 5/31	111	51	162
			6/1 - 7/31	137	51	188
			8/1 - 12/31	111	51	162
	Huntsville	Madison, Limestone	All year	86	51	137
	Mobile	Mobile	All year	100	51	151
	Montgomery	Montgomery	All year	78	51	129
AR	Hot Springs	Garland	All year	102	46	148
	Little Rock	Pulaski	All year	88	61	149
AZ	Grand Canyon, Flagstaff	Coconino (except city limits of Sedona), Yavapai	1/1 - 2/28	75	66	141
			3/1 - 10/31	95	66	161
			11/1 - 12/31	75	66	141
	Kayenta	Navajo	1/1 - 4/30	78	46	124
			5/1 - 9/30	96	46	142
			10/1 - 12/31	78	46	124
	Phoenix, Scottsdale	Maricopa	1/1 - 5/31	140	71	211
			6/1 - 8/31	89	71	160
			9/1 - 12/31	120	71	191
	Sedona	City limits of Sedona	1/1 - 2/28	136	66	202
			3/1 - 4/30	149	66	215
			5/1 - 12/31	136	66	202
	Sierra Vista	Cochise	All year	83	46	129
	Tucson	Pima	1/1 - 1/31	105	56	161
			2/1 - 5/31	127	56	183
			6/1 - 8/31	82	56	138
			9/1 - 12/31	105	56	161
	Yuma	Yuma	All year	84	46	130
CA	Antioch, Brentwood, Concord	Contra Costa	All year	110	66	176
	Bakersfield, Delano (Naval Weapons Center and Ordnance Test Station, China Lake)	Kern	All year	79	56	135
	Barstow, Ontario, Victorville	San Bernardino	All year	93	56	149
	Benicia, Dixon, Fairfield	Solano	All year	93	56	149
	Brawley, Calexico, El Centro	Imperial	All year	82	51	133

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
CA	Death Valley	Inyo	All year	$ 84	$46	$130
	Eureka, Arcata,	Humboldt	1/1 - 5/31	85	61	146
	McKinleyville		6/1 - 8/31	102	61	163
			9/1 - 12/31	85	61	146
	Fresno	Fresno	All year	94	61	155
	Los Angeles	Los Angeles, Orange, Ventura; Edwards AFB	All year	135	71	206
	Mammoth Lakes	Mono	1/1 - 1/31	143	61	204
			2/1 - 11/30	114	61	175
			12/1 - 12/31	143	61	204
	Mill Valley, San Rafael, Novato	Marin	All year	120	56	176
	Modesto	Stanislaus	All year	88	51	139
	Monterey	Monterey	All year	140	71	211
	Napa	Napa	1/1 - 3/31	115	66	181
			4/1 - 11/30	163	66	229
			12/1 - 12/31	115	66	181
	Oakhurst	Madera	1/1 - 4/30	74	56	130
			5/1 - 8/31	93	56	149
			9/1 - 12/31	74	56	130
	Oakland	Alameda	All year	100	61	161
	Palm Springs	Riverside	1/1 - 5/31	129	71	200
			6/1 - 8/31	90	71	161
			9/1 - 12/31	111	71	182
	Point Arena, Gualala	Mendocino	All year	84	66	150
	Redding	Shasta	All year	89	61	150
	Sacramento	Sacramento	All year	109	61	170
	San Diego	San Diego	All year	147	71	218
	San Francisco	San Francisco	1/1 - 8/31	166	71	237
			9/1 - 10/31	192	71	263
			11/1 - 12/31	166	71	237
	San Luis Obispo	San Luis Obispo	1/1 - 6/30	106	66	172
			7/1 - 8/31	126	66	192
			9/1 - 12/31	106	66	172
	San Mateo, Foster City, Belmont	San Mateo	All year	125	61	186
	Santa Barbara	Santa Barbara	1/1 - 6/30	149	66	215
			7/1 - 8/31	199	66	265
			9/1 - 12/31	149	66	215
	Santa Cruz	Santa Cruz	1/1 - 5/31	99	66	165
			6/1 - 8/31	132	66	198
			9/1 - 12/31	99	66	165
	Santa Monica	City limits of Santa Monica	All year	209	71	280
	Santa Rosa	Sonoma	All year	119	61	180
	South Lake Tahoe	El Dorado	1/1 - 3/31	140	71	211
			4/1 - 6/30	119	71	190
			7/1 - 11/30	126	71	197
			12/1 - 12/31	140	71	211
	Stockton	San Joaquin	All year	87	56	143

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
CA	Sunnyvale, Palo Alto, San Jose	Santa Clara	All year	$132	$56	$188
	Tahoe City	Placer	All year	98	61	159
	Truckee	Nevada	1/1 - 2/28	116	71	187
			3/1 - 11/30	97	71	168
			12/1 - 12/31	116	71	187
	Visalia, Lemoore	Tulare, Kings	All year	85	61	146
	West Sacramento	Yolo	All year	99	51	150
	Yosemite National Park	Mariposa	All year	131	71	202
CO	Aspen	Pitkin	1/1 - 4/30	217	71	288
			5/1 - 6/30	105	71	176
			7/1 - 8/31	129	71	200
			9/1 - 11/30	92	71	163
			12/1 - 12/31	217	71	288
	Boulder, Broomfield	Boulder, Broomfield	1/1 - 4/30	103	61	164
			5/1 - 10/31	124	61	185
			11/1 - 12/31	103	61	164
	Colorado Springs	El Paso	All year	88	66	154
	Cortez	Montezuma	1/1 - 5/31	85	51	136
			6/1 - 8/31	108	51	159
			9/1 - 12/31	85	51	136
	Crested Butte, Gunnison	Gunnison	1/1 - 3/31	81	51	132
			4/1 - 5/31	74	51	125
			6/1 - 8/31	97	51	148
			9/1 - 12/31	81	51	132
	Denver, Aurora	Denver, Adams, Arapahoe, and Jefferson	All year	158	66	224
	Douglas County	Douglas	All year	108	61	169
	Durango	La Plata	1/1 - 5/31	98	61	159
			6/1 - 9/30	133	61	194
			10/1 - 12/31	98	61	159
	Fort Collins, Loveland	Larimer	All year	90	56	146
	Glenwood Springs, Grand Junction	Garfield, Mesa	All year	98	51	149
	Montrose	Montrose	All year	86	56	142
	Silverthorne,	Summit	1/1 - 3/31	152	56	208
	Breckenridge		4/1 - 11/30	100	56	156
			12/1 - 12/31	152	56	208
	Steamboat Springs	Routt	1/1 - 3/31	196	56	252
			4/1 - 11/30	108	56	164
			12/1 - 12/31	196	56	252
	Telluride	San Miguel	1/1 - 3/31	187	71	258
			4/1 - 5/31	101	71	172
			6/1 - 9/30	141	71	212
			10/1 - 11/30	97	71	168
			12/1 - 12/31	187	71	258
	Vail	Eagle	1/1 - 3/31	271	71	342
			4/1 - 8/31	136	71	207
			9/1 - 11/30	113	71	184
			12/1 - 12/31	271	71	342
CT	Bridgeport, Danbury	Fairfield	All year	126	71	197
	Cromwell, Old Saybrook	Middlesex	All year	87	61	148

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
CT	Hartford	Hartford	All year	$112	$56	$168
	Lakeville, Salisbury	Litchfield	All year	97	66	163
	New Haven	New Haven	All year	102	61	163
	New London, Groton	New London	All year	101	61	162
	Putnam, Danielson, Storrs	Windham, Tolland	All year	77	56	133
DC	District of Columbia	Washington, DC (also the cities of Alexandria,	1/1 - 2/28	207	71	278
		Fairfax, and Falls Church, and the counties of	3/1 - 6/30	226	71	297
		Arlington and Fairfax, in Virginia; and the counties	7/1 - 8/31	170	71	241
		of Montgomery and Prince George's in Maryland)	9/1 - 10/31	229	71	300
		(see also Maryland and Virginia)	11/1 - 12/31	207	71	278
DE	Dover	Kent	1/1 - 4/30	77	46	123
			5/1 - 9/30	96	46	142
			10/1 - 12/31	77	46	123
	Lewes	Sussex	1/1 - 6/30	84	46	130
			7/1 - 8/31	123	46	169
			9/1 - 12/31	84	46	130
	Wilmington	New Castle	All year	126	56	182
FL	Altamonte Springs	Seminole	All year	93	61	154
	Boca Raton, Delray	Palm Beach	1/1 - 4/30	123	71	194
	Beach, Jupiter		5/1 - 12/31	93	71	164
	Bradenton	Manatee	1/1 - 4/30	105	56	161
			5/1 - 12/31	87	56	143
	Cocoa Beach	Brevard	All year	97	51	148
	Daytona Beach	Volusia	1/1 - 1/31	87	51	138
			2/1 - 7/31	111	51	162
			8/1 - 12/31	87	51	138
	Fort Lauderdale	Broward	1/1 - 4/30	168	71	239
			5/1 - 9/30	117	71	188
			10/1 - 12/31	168	71	239
	Fort Myers	Lee	1/1 - 4/30	114	56	170
			5/1 - 12/31	85	56	141
	Fort Pierce	St. Lucie	1/1 - 1/31	91	51	142
			2/1 - 4/30	108	51	159
			5/1 - 12/31	91	51	142
	Fort Walton Beach,	Okaloosa, Walton	1/1 - 2/28	81	51	132
	DeFuniak Springs		3/1 - 5/31	133	51	184
			6/1 - 7/31	178	51	229
			8/1 - 10/31	120	51	171
			11/1 - 12/31	81	51	132
	Gainesville	Alachua	All year	92	51	143
	Gulf Breeze	Santa Rosa	1/1 - 2/28	96	51	147
			3/1 - 8/31	130	51	181
			9/1 - 12/31	96	51	147
	Jacksonville, Jacksonville Beach, Mayport Naval Station	Duval, Nassau; City of Jacksonville	All year	88	51	139

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	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	$188	$71	$259
			2/1 - 4/30	199	71	270
			5/1 - 11/30	155	71	226
			12/1 - 12/31	188	71	259
	Kissimmee	Osceola	All year	83	46	129
	Lakeland	Polk	All year	87	46	133
	Leesburg	Lake	All year	81	46	127
	Miami	Miami-Dade	1/1 - 3/31	152	66	218
			4/1 - 9/30	117	66	183
			10/1 - 12/31	128	66	194
	Naples	Collier	1/1 - 4/30	164	61	225
			5/1 - 9/30	108	61	169
			10/1 - 12/31	115	61	176
	Ocala	Marion	All year	83	46	129
	Orlando	Orange	1/1 - 3/31	117	56	173
			4/1 - 12/31	108	56	164
	Panama City	Bay	1/1 - 2/28	81	51	132
			3/1 - 5/31	113	51	164
			6/1 - 7/31	127	51	178
			8/1 - 12/31	81	51	132
	Pensacola, Pensacola Beach	Escambia	All year	109	46	155
	Punta Gorda	Charlotte	1/1 - 1/31	85	51	136
			2/1 - 3/31	99	51	150
			4/1 - 12/31	85	51	136
	Sarasota	Sarasota	1/1 - 4/30	117	56	173
			5/1 - 12/31	93	56	149
	Sebring	Highlands	1/1 - 3/31	131	46	177
			4/1 - 12/31	85	46	131
	St. Augustine	St. Johns	All year	105	56	161
	Stuart	Martin	1/1 - 4/30	108	51	159
			5/1 - 12/31	85	51	136
	Tallahassee	Leon	All year	90	46	136
	Tampa, St. Petersburg	Pinellas, Hillsborough	1/1 - 3/31	120	51	171
			4/1 - 12/31	101	51	152
	Vero Beach	Indian River	1/1 - 1/31	89	51	140
			2/1 - 3/31	106	51	157
			4/1 - 12/31	89	51	140
GA	Athens	Clarke	All year	94	46	140
	Atlanta	Fulton, DeKalb, Cobb	All year	140	56	196
	Augusta	Richmond	All year	82	51	133
	Columbus	Muscogee	All year	91	46	137
	Conyers	Rockdale	All year	77	46	123
	Duluth, Norcross, Lawrenceville	Gwinnett	All year	81	51	132

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
GA	Jekyll Island,	Glynn	1/1 - 2/28	$108	$56	$164
	Brunswick		3/1 - 11/30	149	56	205
			12/1 - 12/31	108	56	164
	Peachtree City, Jonesboro, Morrow	Fayette, Clayton, Coweta	All year	73	51	124
	Savannah	Chatham	All year	106	56	162
IA	Cedar Rapids	Linn	All year	87	51	138
	Des Moines	Polk	All year	86	51	137
ID	Boise	Ada	All year	85	51	136
	Bonner's Ferry,	Boundary, Bonner, Shoshone	1/1 - 6/30	77	61	138
	Sandpoint		7/1 - 8/31	104	61	165
			9/1 - 12/31	77	61	138
	Coeur d'Alene	Kootenai	1/1 - 5/31	72	61	133
			6/1 - 8/31	107	61	168
			9/1 - 12/31	72	61	133
	Driggs, Idaho Falls	Teton, Bonneville, Fremont	All year	76	46	122
	Sun Valley, Ketchum	Blaine	1/1 - 5/31	84	71	155
			6/1 - 8/31	99	71	170
			9/1 - 12/31	84	71	155
	Twin Falls	Twin Falls	All year	87	46	133
IL	Bolingbrook, Romeoville, Lemont	Will	All year	92	51	143
	Chicago	Cook, Lake	1/1 - 4/30	158	71	229
			5/1 - 6/30	211	71	282
			7/1 - 8/31	176	71	247
			9/1 - 11/30	205	71	276
			12/1 - 12/31	158	71	229
	Elgin, Aurora	Kane; City of Elgin	All year	90	56	146
	Oakbrook Terrace	DuPage	All year	100	61	161
	O'Fallon, Fairview	Bond, Calhoun, Clinton, Jersey, Macoupin,	All year	110	56	166
	Heights, Collinsville	Madison, Monroe, St. Clair
	Springfield	Sangamon	All year	83	56	139
IN	Bloomington	Monroe	All year	97	56	153
	Brownsburg, Plainfield	Hendricks	All year	83	61	144
	Fort Wayne	Allen	All year	86	56	142
	Hammond, Munster, Merrillville	Lake	All year	94	46	140
	Indianapolis, Carmel	Marion, Hamilton; Fort Benjamin Harrison	All year	94	61	155
	Lafayette	Tippecanoe	All year	89	51	140
	Michigan City	La Porte	All year	79	56	135
	South Bend	St. Joseph	All year	96	56	152
	Valparaiso, Burlington Beach	Porter	All year	83	51	134

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
KS	Kansas City, Overland Park	Wyandotte, Johnson	All year	$107	$61	$168
	Leavenworth	Leavenworth	1/1 - 3/31	70	46	116
			4/1 - 9/30	107	56	163
			10/1 - 12/31	70	46	116
	Wichita	Sedgwick	All year	91	56	147
KY	Boone County	Boone	All year	98	51	149
	Kenton County	Kenton	All year	123	56	179
	Lexington	Fayette	All year	94	61	155
	Louisville	Jefferson	1/1 - 5/31	105	61	166
			6/1 - 8/31	97	61	158
			9/1 - 12/31	105	61	166
LA	Baton Rouge	East Baton Rouge Parish	All year	103	56	159
	Covington, Slidell	St. Tammany Parish	All year	99	56	155
	Lafayette	Lafayette Consolidated Government	All year	89	56	145
	Lake Charles	Calcasieu Parish	All year	82	61	143
	New Orleans	Orleans, Jefferson, Plaquemines, and	1/1 - 6/30	133	71	204
		St. Bernard Parishes	7/1 - 9/30	104	71	175
			10/1 - 12/31	133	71	204
MA	Andover	Essex	All year	88	56	144
	Boston, Cambridge	Suffolk; City of Cambridge	1/1 - 3/31	168	71	239
			4/1 - 6/30	231	71	302
			7/1 - 8/31	205	71	276
			9/1 - 10/31	240	71	311
			11/1 - 12/31	168	71	239
	Burlington, Woburn	Middlesex	All year	121	71	192
	Falmouth	City limits of Falmouth	1/1 - 4/30	98	51	149
			5/1 - 6/30	108	51	159
			7/1 - 8/31	152	51	203
			9/1 - 12/31	98	51	149
	Hyannis	Barnstable	1/1 - 6/30	86	56	142
			7/1 - 8/31	125	56	181
			9/1 - 12/31	86	56	142
	Martha's Vineyard	Dukes	1/1 - 5/31	105	71	176
			6/1 - 8/31	199	71	270
			9/1 - 10/31	119	71	190
			11/1 - 12/31	105	71	176
	Nantucket	Nantucket	1/1 - 3/31	115	61	176
			4/1 - 5/31	130	61	191
			6/1 - 9/30	222	61	283
			10/1 - 12/31	115	61	176
	Northampton	Hampshire	All year	92	56	148
	Pittsfield	Berkshire	1/1 - 6/30	105	61	166
			7/1 - 8/31	132	61	193
			9/1 - 12/31	105	61	166
	Plymouth, Taunton, New Bedford	Plymouth, Bristol	All year	94	56	150
	Quincy	Norfolk	All year	124	51	175
	Springfield	Hampden	All year	97	51	148
	Worcester	Worcester	All year	96	61	157

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MD	Counties of Montgomery		1/1 - 2/28	$207	$71	$278
	and Prince George's		3/1 - 6/30	226	71	297
			7/1 - 8/31	170	71	241
			9/1 - 10/31	229	71	300
			11/1 - 12/31	207	71	278
	Aberdeen, Bel Air, Belcamp	Harford	All year	83	56	139
	Annapolis	Anne Arundel	All year	120	61	181
	Baltimore City	Baltimore City	1/1 - 2/28	135	71	206
			3/1 - 11/30	161	71	232
			12/1 - 12/31	135	71	206
	Baltimore County	Baltimore	All year	103	61	164
	Cambridge, St. Michaels	Dorchester, Talbot	1/1 - 3/31	102	61	163
			4/1 - 5/31	133	61	194
			6/1 - 8/31	176	61	237
			9/1 - 10/31	144	61	205
			11/1 - 12/31	102	61	163
	Columbia	Howard	All year	123	61	184
	Frederick	Frederick	All year	92	56	148
	Hagerstown	Washington	All year	82	56	138
	La Plata, Indian Head	Charles	All year	93	51	144
	Lexington Park, Leonardtown, Lusby	St. Mary's, Calvert	All year	102	61	163
	Ocean City	Worcester	1/1 - 3/31	73	71	144
			4/1 - 5/31	91	71	162
			6/1 - 8/31	199	71	270
			9/1 - 10/31	104	71	175
			11/1 - 12/31	73	71	144
ME	Bar Harbor	Hancock	1/1 - 6/30	84	61	145
			7/1 - 8/31	156	61	217
			9/1 - 10/31	109	61	170
			11/1 - 12/31	84	61	145
	Kennebunk, Kittery,	York	1/1 - 3/31	70	56	126
	Sanford		4/1 - 6/30	87	56	143
			7/1 - 8/31	132	56	188
			9/1 - 10/31	96	56	152
			11/1 - 12/31	70	56	126
	Portland	Cumberland, Sagadahoc	1/1 - 6/30	91	56	147
			7/1 - 9/30	115	56	171
			10/1 - 12/31	91	56	147
	Rockport	Knox	1/1 - 6/30	70	56	126
			7/1 - 8/31	83	56	139
			9/1 - 12/31	70	56	126
MI	Ann Arbor	Washtenaw	All year	92	56	148
	Benton Harbor, St. Joseph, Stevensville	Berrien	All year	75	51	126

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MI	Charlevoix	Charlevoix	All year	$ 71	$61	$132
	Detroit	Wayne	All year	104	56	160
	East Lansing, Lansing	Ingham, Eaton	All year	84	51	135
	Flint	Genesee	All year	82	51	133
	Grand Rapids	Kent	All year	82	51	133
	Holland	Ottawa	All year	83	56	139
	Kalamazoo, Battle Creek	Kalamazoo, Calhoun	All year	89	51	140
	Mackinac Island	Mackinac	1/1 - 6/30	70	66	136
			7/1 - 8/31	87	66	153
			9/1 - 12/31	70	66	136
	Midland	Midland	All year	97	46	143
	Mount Pleasant	Isabella	All year	74	51	125
	Muskegon	Muskegon	1/1 - 5/31	74	46	120
			6/1 - 8/31	99	46	145
			9/1 - 12/31	74	46	120
	Ontonagon, Baraga, Houghton	Ontonagon, Baraga, Houghton	All year	75	46	121
	Petoskey	Emmet	1/1 - 6/30	74	51	125
			7/1 - 8/31	98	51	149
			9/1 - 12/31	74	51	125
	Pontiac, Auburn Hills	Oakland	All year	97	56	153
	South Haven	Van Buren	1/1 - 5/31	70	56	126
			6/1 - 8/31	86	56	142
			9/1 - 12/31	70	56	126
	Traverse City, Leland	Grand Traverse, Leelanau	1/1 - 6/30	71	51	122
			7/1 - 8/31	114	51	165
			9/1 - 12/31	71	51	122
	Warren	Macomb	All year	77	51	128
MN	Duluth	St. Louis	1/1 - 5/31	84	56	140
			6/1 - 8/31	104	56	160
			9/1 - 12/31	84	56	140
	Eagan, Burnsville, Mendota Heights	Dakota	All year	89	56	145
	Minneapolis, St. Paul	Hennepin, Ramsey	All year	137	71	208
	Rochester	Olmsted	All year	99	51	150
MO	Columbia	Boone	All Year	82	51	133
	Jefferson City	Cole	All year	78	51	129
	Kansas City	Jackson, Clay, Cass, Platte	All year	107	56	163
	Springfield	Greene	All year	78	56	134
	St. Louis	St. Louis, St. Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Louis City	All year	110	66	176
	St. Robert	Pulaski	All year	74	46	120
MS	Grenada	Grenada	All year	79	46	125
	Gulfport, Biloxi	Harrison	All year	79	56	135
	Hattiesburg	Forrest, Lamar	All year	80	51	131
	Robinsonville	Tunica	All year	85	51	136

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
MS	Southaven	Desoto	All year	$ 91	$46	$137
	Starkville	Oktibbeha	All year	86	46	132
MT	Big Sky, West	Gallatin	1/1 - 4/30	77	61	138
	Yellowstone		5/1 - 9/30	102	61	163
			10/1 - 12/31	77	61	138
	Butte	Silver Bow	All year	84	51	135
	Helena	Lewis and Clark	All year	81	56	137
	Missoula, Polson,	Missoula, Lake, Flathead	1/1 - 6/30	91	51	142
	Kalispell		7/1 - 8/31	121	51	172
			9/1 - 12/31	91	51	142
NC	Asheville	Buncombe	1/1 - 6/30	85	51	136
			7/1 - 10/31	95	51	146
			11/1 - 12/31	85	51	136
	Atlantic Beach,	Carteret	1/1 - 5/31	84	56	140
	Morehead City		6/1 - 8/31	117	56	173
			9/1 - 12/31	84	56	140
	Chapel Hill	Orange	All year	91	56	147
	Charlotte	Mecklenburg	All year	100	51	151
	Durham	Durham	All year	97	51	148
	Fayetteville	Cumberland	All year	92	51	143
	Greensboro	Guilford	1/1 - 3/31	86	56	142
			4/1 - 10/31	97	56	153
			11/1 - 12/31	86	56	142
	Greenville	Pitt	All year	86	51	137
	Kill Devil	Dare	1/1 - 4/30	70	61	131
			5/1 - 9/30	114	61	175
			10/1 - 12/31	70	61	131
	New Bern, Havelock	Craven	All year	97	46	143
	Raleigh	Wake	All year	92	66	158
	Wilmington	New Hanover	All year	98	56	154
	Winston-Salem	Forsyth	All year	92	56	148
ND	The standard CONUS rate of $116 ($70 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota.
NE	Omaha	Douglas	All year	101	61	162
NH	Concord	Merrimack	1/1 - 5/31	84	51	135
			6/1 - 10/31	99	51	150
			11/1 - 12/31	84	51	135
	Conway	Carroll	1/1 - 2/28	124	61	185
			3/1 - 6/30	115	61	176
			7/1 - 8/31	161	61	222
			9/1 - 12/31	124	61	185
	Durham	Strafford	All year	96	46	142
	Laconia	Belknap	1/1 - 5/31	87	51	138
			6/1 - 10/31	102	51	153
			11/1 - 12/31	87	51	138
	Lebanon, Lincoln, West Lebanon	Grafton, Sullivan	All year	101	56	157

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
NH	Manchester	Hillsborough	All year	$ 93	$56	$149
	Portsmouth	Rockingham	1/1 - 6/30	103	61	164
			7/1 - 9/30	134	61	195
			10/1 - 12/31	103	61	164
NJ	Atlantic City, Cape May,	Atlantic, Cape May	1/1 - 4/30	104	66	170
	Ocean City		5/1 - 10/31	114	66	180
			11/1 - 12/31	104	66	170
	Belle Mead	Somerset	All year	127	56	183
	Cherry Hill, Moorestown	Camden, Burlington	All year	96	61	157
	Eatontown, Freehold	Monmouth	All year	121	56	177
	Edison, Piscataway	Middlesex	All year	115	51	166
	Flemington	Hunterdon	All year	114	61	175
	Newark	Bergen, Essex, Hudson, Passaic	All year	130	61	191
	Parsippany	Morris	All year	139	56	195
	Princeton, Trenton	Mercer	All year	140	61	201
	Springfield, Cranford, New Providence	Union	All year	107	56	163
	Toms River	Ocean	1/1 - 6/30	90	51	141
			7/1 - 8/31	122	51	173
			9/1 - 12/31	90	51	141
NM	Albuquerque	Bernalillo	All year	81	56	137
	Las Cruces	Dona Ana	1/1 - 3/31	70	46	116
			4/1 - 9/30	79	56	135
			10/1 - 12/31	70	46	116
	Los Alamos	Los Alamos	All year	85	51	136
	Santa Fe	Santa Fe	1/1 - 5/31	88	71	159
			6/1 - 8/31	109	71	180
			9/1 - 12/31	88	71	159
	Taos	Taos	All year	77	66	143
NV	Incline Village,	Washoe	1/1 - 6/30	104	51	155
	Reno, Sparks		7/1 - 8/31	130	51	181
			9/1 - 12/31	104	51	155
	Las Vegas	Clark	1/1 - 5/31	118	71	189
			6/1 - 12/31	109	71	180
	Stateline, Carson City	Douglas, Carson City	All year	100	61	161
NY	Albany	Albany	All year	110	61	171
	Binghamton, Owego	Broome, Tioga	All year	91	46	137
	Buffalo	Erie	All year	99	56	155
	Floral Park, Garden City, Great Neck	Nassau	All year	161	66	227
	Glens Falls	Warren	1/1 - 6/30	98	66	164
			7/1 - 8/31	150	66	216
			9/1 - 12/31	98	66	164
	Ithaca, Waterloo, Romulus	Tompkins, Seneca	All year	117	46	163
	Kingston	Ulster	All year	103	66	169

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
NY	Lake Placid	Essex	1/1 - 2/28	$131	$61	$192
			3/1 - 6/30	102	61	163
			7/1 - 8/31	160	61	221
			9/1 - 11/30	112	61	173
			12/1 - 12/31	131	61	192
	Manhattan (includes	Bronx, Kings, New York, Queens, Richmond	1/1 - 3/31	209	71	280
	the boroughs of		4/1 - 6/30	318	71	389
	Manhattan, Brooklyn,		7/1 - 8/31	279	71	350
	the Bronx, Queens, and Staten Island)		9/1 - 12/31	340	71	411
	Niagara Falls	Niagara	1/1 - 5/31	78	51	129
			6/1 - 8/31	106	51	157
			9/1 - 12/31	78	51	129
	Nyack, Palisades	Rockland	All year	113	61	174
	Oswego	Oswego	1/1 - 3/31	70	46	116
			4/1 - 9/30	97	56	153
			10/1 - 12/31	70	46	116
	Poughkeepsie	Dutchess	All year	110	66	176
	Riverhead, Ronkonkoma, Melville	Suffolk	All year	130	71	201
	Rochester	Monroe	All year	102	51	153
	Saratoga Springs,	Saratoga, Schenectady	1/1 - 6/30	106	56	162
	Schenectady		7/1 - 8/31	168	56	224
			9/1 - 12/31	106	56	162
	Syracuse	Onondaga	All year	97	56	153
	Tarrytown, White Plains, New Rochelle	Westchester	All year	164	71	235
	Troy	Rensselaer	All year	98	51	149
	West Point	Orange	All year	113	51	164
OH	Akron	Summit	All year	91	51	142
	Canton	Stark	All year	93	51	144
	Cincinnati	Hamilton, Clermont	All year	115	56	171
	Cleveland	Cuyahoga	All year	109	56	165
	Columbus	Franklin	All year	101	56	157
	Dayton, Fairborn	Greene, Darke, Montgomery	All year	82	56	138
	Hamilton	Butler, Warren	All year	91	51	142
	Mentor	Lake	All year	92	46	138
	Rittman	Wayne, Medina	All year	86	51	137
	Sandusky, Bellevue	Erie, Huron	All year	100	46	146
	Toledo	Lucas	All year	81	51	132
	Youngstown	Mahoning, Trumbull	All year	85	51	136
OK	Oklahoma City	Oklahoma	All year	84	66	150
	Tulsa	Tulsa, Creek, Osage, Rogers	All year	81	61	142
OR	Ashland, Crater Lake	Jackson, Klamath	All year	88	56	144
	Beaverton	Washington	All year	96	51	147
	Bend	Deschutes	1/1 - 6/30	93	61	154
			7/1 - 8/31	120	61	181
			9/1 - 12/31	93	61	154

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
OR	Clackamas	Clackamas	All year	$ 91	$61	$152
	Eugene, Florence	Lane	All year	103	51	154
	Lincoln City	Lincoln	1/1 - 6/30	87	56	143
			7/1 - 8/31	110	56	166
			9/1 - 12/31	87	56	143
	Portland	Multnomah	All year	120	66	186
	Seaside	Clatsop	1/1 - 6/30	92	51	143
			7/1 - 8/31	132	51	183
			9/1 - 12/31	92	51	143
PA	Allentown, Easton, Bethlehem	Lehigh, Northampton	All year	92	51	143
	Bucks County	Bucks	All year	102	71	173
	Chester, Radnor, Essington	Delaware	All year	109	51	160
	Erie	Erie	1/1 - 5/31	85	46	131
			6/1 - 8/31	97	46	143
			9/1 - 12/31	85	46	131
	Gettysburg	Adams	1/1 - 3/31	82	51	133
			4/1 - 10/31	103	51	154
			11/1 - 12/31	82	51	133
	Harrisburg	Dauphin (except City of Hershey)	All year	103	51	154
	Hershey	City of Hershey	1/1 - 5/31	99	56	155
			6/1 - 8/31	180	56	236
			9/1 - 12/31	99	56	155
	Lancaster	Lancaster	All year	99	56	155
	Malvern, Frazer, Berwyn	Chester	All year	126	51	177
	Mechanicsburg	Cumberland	All year	88	56	144
	Montgomery County	Montgomery	All year	128	66	194
	Philadelphia	Philadelphia	1/1 - 8/31	153	66	219
			9/1 - 11/30	170	66	236
			12/1 - 12/31	153	66	219
	Pittsburgh	Allegheny	All year	119	71	190
	Reading	Berks	All year	96	56	152
	Scranton	Lackawanna	All year	83	56	139
	State College	Centre	All year	92	56	148
RI	Bristol	Bristol	1/1 - 3/31	70	46	116
			4/1 - 9/30	139	71	210
			10/1 - 12/31	70	46	116
	East Greenwich, Warwick, North Kingstown	Kent, Washington	All year	96	56	152
	Jamestown, Middletown,	Newport	1/1 - 4/30	104	71	175
	Newport		5/1 - 10/31	166	71	237
			11/1 - 12/31	104	71	175
	Providence	Providence	All year	139	71	210
SC	Aiken	Aiken	All year	86	46	132
	Charleston	Charleston, Berkeley, Dorchester	All year	142	56	198
	Columbia	Richland, Lexington	All year	93	51	144

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
SC	Greenville	Greenville	All year	$ 92	$56	$148
	Hilton Head	Beaufort	1/1 - 3/31	93	61	154
			4/1 - 8/31	142	61	203
			9/1 - 10/31	115	61	176
			11/1 - 12/31	93	61	154
	Myrtle Beach	Horry	1/1 - 2/28	70	51	121
			3/1 - 5/31	94	51	145
			6/1 - 8/31	132	51	183
			9/1 - 10/31	84	51	135
			11/1 - 12/31	70	51	121
SD	Hot Springs	Fall River, Custer	1/1 - 5/31	70	46	116
			6/1 - 8/31	94	46	140
			9/1 - 12/31	70	46	116
	Rapid City	Pennington	1/1 - 5/31	70	51	121
			6/1 - 8/31	118	51	169
			9/1 - 12/31	70	51	121
	Sturgis, Spearfish	Meade, Butte, Lawrence	1/1 - 4/30	70	51	121
			5/1 - 8/31	99	51	150
			9/1 - 12/31	70	51	121
TN	Brentwood, Franklin	Williamson	All year	102	56	158
	Chattanooga	Hamilton	All year	87	56	143
	Knoxville	Knox	All year	84	56	140
	Memphis	Shelby	All year	100	61	161
	Nashville	Davidson	All year	119	66	185
	Oak Ridge	Anderson	All year	90	46	136
TX	Arlington, Fort Worth, Grapevine	Tarrant; City limits of Grapevine	All year	151	56	207
	Austin	Travis	1/1 - 8/31	115	71	186
			9/1 - 10/31	121	71	192
			11/1 - 12/31	115	71	186
	Beaumont	Jefferson	All year	93	51	144
	College Station	Brazos	All year	93	56	149
	Corpus Christi	Nueces	All year	90	51	141
	Dallas	Dallas; City of Dallas	1/1 - 3/31	122	71	193
			4/1 - 12/31	117	71	188
	El Paso	El Paso	All year	91	51	142
	Galveston	Galveston	1/1 - 5/31	108	56	164
			6/1 - 7/31	128	56	184
			8/1 - 12/31	108	56	164
	Houston	Montgomery, Fort Bend, Harris; L.B. Johnson Space Center	All year	118	71	189
	Hunt County	Hunt	All year	87	51	138
	Laredo	Webb	All year	85	56	141
	McAllen	Hidalgo	All year	89	56	145
	Midland	Midland	1/1 - 3/31	70	46	116
			4/1 - 9/30	90	51	141
			10/1 - 12/31	70	46	116
	Plano	Collin	All year	116	61	177

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
TX	Round Rock	Williamson	All year	$ 97	$51	$148
	San Antonio	Bexar	All year	117	66	183
	South Padre Island	Cameron	1/1 - 5/31	83	56	139
			6/1 - 7/31	107	56	163
			8/1 - 12/31	83	56	139
	Waco	McLennan	All year	88	51	139
UT	Park City	Summit	1/1 - 3/31	157	71	228
			4/1 - 12/31	96	71	167
	Provo	Utah	All year	88	51	139
	Salt Lake City	Salt Lake, Tooele	All year	106	61	167
VA	Cities of Alexandria,		1/1 - 2/28	207	71	278
	Fairfax, and Falls		3/1 - 6/30	226	71	297
	Church; Counties of		7/1 - 8/31	170	71	241
	Arlington and Fairfax		9/1 - 10/31 11/1 - 12/31	229 207	71 71	300 278
	Abingdon	Washington	All year	82	46	128
	Blacksburg	Montgomery	All year	98	46	144
	Charlottesville	Albemarle, Greene; City of Charlottesville	All year	112	56	168
	Chesapeake, Suffolk	City of Chesapeake, City of Suffolk	1/1 - 5/31	87	56	143
			6/1 - 8/31	103	56	159
			9/1 - 12/31	87	56	143
	Chesterfield, Henrico Counties	Chesterfield, Henrico	All year	92	51	143
	Fredericksburg	Spotsylvania; City of Fredericksburg	All year	78	56	134
	Hampton City, Newport News	Hampton City, City of Newport News	All year	80	56	136
	James City and	James City and York Counties; City of	1/1 - 3/31	72	51	123
	York Counties;	Williamsburg	4/1 - 8/31	94	51	145
	Williamsburg		9/1 - 12/31	72	51	123
	Loudoun County	Loudoun	All year	135	61	196
	Lynchburg	Campbell; City of Lynchburg	All year	83	51	134
	Manassas	City of Manassas	All year	93	46	139
	Norfolk, Portsmouth	City of Norfolk, City of Portsmouth	All year	95	61	156
	Richmond City	City of Richmond	All year	125	66	191
	Roanoke	City limits of Roanoke	All year	103	51	154
	Stafford, Prince William Counties	Stafford, Prince William	All year	95	46	141
	Virginia Beach	City of Virginia Beach	1/1 - 5/31	89	56	145
			6/1 - 8/31	148	56	204
			9/1 - 12/31	89	56	145
	Wallops Island	Accomack	1/1 - 6/30	87	56	143
			7/1 - 8/31	128	56	184
			9/1 - 12/31	87	56	143
	Warrenton	Fauquier	All year	101	46	147
VT	Burlington, St. Albans	Chittenden, Franklin	1/1 - 4/30	93	66	159
			5/1 - 10/31	112	66	178
			11/1 - 12/31	93	66	159
	Manchester	Bennington	All year	93	71	164

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
VT	Middlebury	Addison	All year	$116	$61	$177
	Montpelier	Washington	All year	101	61	162
	Stowe	Lamoille	1/1 - 3/31	132	71	203
			4/1 - 5/31	105	71	176
			6/1 - 12/31	132	71	203
	White River Junction	Windsor	1/1 - 2/28	102	56	158
			3/1 - 5/31	89	56	145
			6/1 - 12/31	102	56	158
WA	Anacortes, Coupeville, Oak Harbor	San Juan, Skagit, Island	All year	90	61	151
	Bremerton	Kitsap	All year	83	66	149
	Everett, Lynnwood	Snohomish	All year	100	61	161
	Ocean Shores	Grays Harbor	1/1 - 6/30	90	51	141
			7/1 - 8/31	111	51	162
			9/1 - 12/31	90	51	141
	Olympia, Tumwater	Thurston	All year	89	61	150
	Port Angeles, Port	Clallam, Jefferson	1/1 - 6/30	98	61	159
	Townsend		7/1 - 8/31	142	61	203
			9/1 - 12/31	98	61	159
	Seattle	King	All year	159	71	230
	Spokane	Spokane	All year	85	61	146
	Tacoma	Pierce	All year	113	61	174
	Vancouver	Clark, Cowlitz, Skamania	All year	125	56	181
WI	Appleton	Outagamie	All year	84	46	130
	Brookfield, Racine	Waukesha, Racine	All year	95	56	151
	Green Bay	Brown	All year	78	51	129
	Lake Geneva	Walworth	1/1 - 4/30	89	51	140
			5/1 - 9/30	132	51	183
			10/1 - 12/31	89	51	140
	Madison	Dane	All year	93	56	149
	Milwaukee	Milwaukee	All year	104	61	165
	Sheboygan	Sheboygan	All year	84	51	135
	Sturgeon Bay	Door	1/1 - 6/30	70	56	126
			7/1 - 9/30	89	56	145
			10/1 - 12/31	70	56	126
	Wisconsin Dells	Columbia	1/1 - 6/30	70	61	131
			7/1 - 8/31	89	61	150
			9/1 - 12/31	70	61	131
WV	Charleston	Kanawha	All year	101	51	152
	Morgantown	Monongalia	All year	85	46	131
	Shepherdstown	Jefferson	All year	81	51	132
	Wheeling	Ohio	All year	99	46	145
WY	Cody	Park	1/1 - 5/31	82	51	133
			6/1 - 9/30	125	51	176
			10/1 - 12/31	82	51	133
	Evanston, Rock Springs	Uinta, Sweetwater	All year	85	51	136

Table 3. (Effective October 1, 2009 – September 30, 2010) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
WY	Gillette	Campbell	1/1 - 5/31	$ 98	$51	$149
			6/1 - 8/31	123	51	174
			9/1 - 12/31	98	51	149
	Jackson, Pinedale	Teton, Sublette	1/1 - 6/30	131	56	187
			7/1 - 8/31	174	56	230
			9/1 - 11/30	109	56	165
			12/1 - 12/31	131	56	187
	Sheridan	Sheridan	1/1 - 5/31	74	56	130
			6/1 - 8/31	93	56	149
			9/1 - 12/31	74	56	130

¹Transition rule. In lieu of the updated GSA rates that will be effective October 1, 2010, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2010 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2010. A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2010, through December 31, 2010. See Transition Rules under How To Use Per Diem Rate Tables for an example. ² Unless 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." ³ Per 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)."	⁴ When 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, 2010 – September 30, 2011)¹

Note: The standard rate of $123 ($77 for lodging and $46 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.)

Table 4 lists all per diem rates alphabetically by state abbreviation. Click on a link below to find rates for your state:
Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas , Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming

Per Diem Locality				Computing Maximum Rate
State	Key City²	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	$ 88	$56	$144
	Gulf Shores	Baldwin	1/1 - 5/31	101	51	152
			6/1 - 7/31	126	51	177
			8/1 - 12/31	101	51	152
	Huntsville	Madison, Limestone	All year	86	51	137
	Mobile	Mobile	1/1 - 2/28	98	51	149
			3/1 - 12/31	90	51	141
AR	Hot Springs	Garland	All year	101	46	147
	Little Rock	Pulaski	All year	88	61	149
AZ	Grand Canyon, Flagstaff	Coconino (except city limits of Sedona), Yavapai	1/1 - 2/28	77	66	143
			3/1 - 10/31	95	66	161
			11/1 - 12/31	77	66	143
	Kayenta	Navajo	1/1 - 4/30	77	46	123
			5/1 - 9/30	89	46	135
			10/1 - 12/31	77	46	123
	Phoenix, Scottsdale	Maricopa	1/1 - 5/31	126	71	197
			6/1 - 8/31	81	71	152
			9/1 - 12/31	106	71	177
	Sedona	City limits of Sedona	1/1 - 2/28	129	66	195
			3/1 - 4/30	145	66	211
			5/1 - 12/31	129	66	195
	Sierra Vista	Cochise	All year	81	46	127
	Tucson	Pima	1/1 - 1/31	93	56	149
			2/1 - 5/31	111	56	167
			6/1 - 8/31	77	56	133
			9/1 - 12/31	93	56	149
	Yuma	Yuma	All year	81	46	127
CA	Antioch, Brentwood, Concord	Contra Costa	All year	101	66	167
	Barstow, Ontario, Victorville	San Bernardino	All year	83	56	139
	Benicia, Dixon, Fairfield	Solano	All year	84	56	140
	Death Valley	Inyo	All year	92	46	138
	Eureka, Arcata,	Humboldt	1/1 - 5/31	82	61	143
	McKinleyville		6/1 - 8/31	92	61	153
			9/1 - 12/31	82	61	143
	Fresno	Fresno	All year	91	61	152
	Los Angeles	Los Angeles (except the city of Santa Monica), Orange, Ventura; Edwards AFB	All year	123	71	194
	Mammoth Lakes	Mono	All year	116	61	177

Table 4. (Effective October 1, 2010 – September 30, 2011) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	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	$106	$56	$162
	Modesto	Stanislaus	All year	85	51	136
	Monterey	Monterey	1/1 - 6/30	126	71	197
			7/1 - 8/31	152	71	223
			9/1 - 12/31	126	71	197
	Napa	Napa	1/1 - 3/31	107	66	173
			4/1 - 11/30	142	66	208
			12/1 - 12/31	107	66	173
	Oakhurst	Madera	1/1 - 4/30	78	56	134
			5/1 - 8/31	92	56	148
			9/1 - 12/31	78	56	134
	Oakland	Alameda	All year	94	61	155
	Palm Springs	Riverside	1/1 - 4/30	120	71	191
			5/1 - 8/31	90	71	161
			9/1 - 12/31	104	71	175
	Point Arena, Gualala	Mendocino	All year	88	66	154
	Redding	Shasta	All year	87	61	148
	Sacramento	Sacramento	All year	101	61	162
	San Diego	San Diego	All year	131	71	202
	San Francisco	San Francisco	1/1 - 8/31	142	71	213
			9/1 - 10/31	174	71	245
			11/1 - 12/31	142	71	213
	San Luis Obispo	San Luis Obispo	1/1 - 6/30	104	66	170
			7/1 - 8/31	121	66	187
			9/1 - 12/31	104	66	170
	San Mateo, Foster City, Belmont	San Mateo	All year	108	61	169
	Santa Barbara	Santa Barbara	1/1 - 6/30	143	66	209
			7/1 - 8/31	172	66	238
			9/1 - 12/31	143	66	209
	Santa Cruz	Santa Cruz	All year	93	66	159
	Santa Monica	City limits of Santa Monica	All year	180	71	251
	Santa Rosa	Sonoma	All year	109	61	170
	South Lake Tahoe	El Dorado	All year	125	71	196
	Stockton	San Joaquin	All year	80	56	136
	Sunnyvale, Palo Alto, San Jose	Santa Clara	All year	116	56	172
	Tahoe City	Placer	All year	87	61	148
	Truckee	Nevada	1/1 - 2/28	113	71	184
			3/1 - 11/30	96	71	167
			12/1 - 12/31	113	71	184
	Visalia, Lemoore	Tulare, Kings	All year	83	61	144
	West Sacramento	Yolo	All year	91	51	142
	Yosemite National	Mariposa	1/1 - 5/31	129	71	200
	Park		6/1 - 8/31	162	71	233
			9/1 - 12/31	129	71	200

Table 4. (Effective October 1, 2010 – September 30, 2011) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	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	$202	$71	$273
			4/1 - 5/31	107	71	178
			6/1 - 8/31	143	71	214
			9/1 - 11/30	103	71	174
			12/1 - 12/31	202	71	273
	Boulder, Broomfield	Boulder, Broomfield	All year	104	61	165
	Colorado Springs	El Paso	All year	84	66	150
	Cortez	Montezuma	1/1 - 5/31	87	51	138
			6/1 - 8/31	105	51	156
			9/1 - 12/31	87	51	138
	Crested Butte, Gunnison	Gunnison	1/1 - 3/31	82	51	133
			4/1 - 5/31	77	51	128
			6/1 - 8/31	95	51	146
			9/1 - 12/31	82	51	133
	Denver, Aurora	Denver, Adams, Arapahoe, and Jefferson	All year	141	66	207
	Douglas County	Douglas	All year	101	61	162
	Durango	La Plata	1/1 - 5/31	93	61	154
			6/1 - 9/30	128	61	189
			10/1 - 12/31	93	61	154
	Fort Collins, Loveland	Larimer	All year	84	56	140
	Glenwood Springs, Grand Junction	Garfield, Mesa	All year	86	51	137
	Montrose	Montrose	1/1 - 5/31	79	56	135
			6/1 - 9/30	94	56	150
			10/1 - 12/31	79	56	135
	Silverthorne,	Summit	1/1 - 3/31	147	56	203
	Breckenridge		4/1 - 11/30	93	56	149
			12/1 - 12/31	147	56	203
	Steamboat Springs	Routt	1/1 - 3/31	179	56	235
			4/1 - 11/30	103	56	159
			12/1 - 12/31	179	56	235
	Telluride	San Miguel	1/1 - 3/31	141	71	212
			4/1 - 5/31	93	71	164
			6/1 - 9/30	124	71	195
			10/1 - 11/30	94	71	165
			12/1 - 12/31	141	71	212
	Vail	Eagle	1/1 - 3/31	261	71	332
			4/1 - 8/31	130	71	201
			9/1 - 11/30	105	71	176
			12/1 - 12/31	261	71	332
CT	Bridgeport, Danbury	Fairfield	All year	114	71	185
	Cromwell, Old Saybrook	Middlesex	All year	83	61	144
	Hartford	Hartford	All year	106	56	162
	Lakeville, Salisbury	Litchfield	All year	93	66	159
	New Haven	New Haven	All year	92	61	153
	New London, Groton	New London	All year	98	61	159

Table 4. (Effective October 1, 2010 – September 30, 2011) (Continued)

Per Diem Locality				Computing Maximum Rate
State	Key City²	County and/or Other Defined Location^3,4	Effective Dates	Maximum Lodging Rate	M&IE Rate	Maximum Per Diem Rate
DC	District of Columbia	Washington, DC (also the cities of Alexandria,	1/1 - 2/28	$181	$71	$252
		Fairfax, and Falls Church, and the counties of	3/1 - 6/30	211	71	282
		Arlington and Fairfax, in Virginia; and the counties	7/1 - 8/31	157	71	228
		of Montgomery and Prince George's in Maryland)	9/1 - 10/31	211	71	282
		(see also Maryland and Virginia)	11/1 - 12/31	181	71	252
DE	Dover	Kent	1/1 - 4/30	77	46	123
			5/1 - 9/30	92	46	138
			10/1 - 12/31	77	46	123
	Lewes	Sussex	1/1 - 6/30	82	46	128
			7/1 - 8/31	123	46	169
			9/1 - 12/31	82	46	128
	Wilmington	New Castle	All year	109	56	165
FL	Altamonte Springs	Seminole	All year	80	61	141
	Boca Raton, Delray	Palm Beach	1/1 - 4/30	111	71	182
	Beach, Jupiter		5/1 - 12/31	82	71	153
	Bradenton	Manatee	1/1 - 4/30	100	56	156
			5/1 - 12/31	84	56	140
	Cocoa Beach	Brevard	All year	99	51	150
	Daytona Beach	Volusia	1/1 - 1/31	84	51	135
			2/1 - 7/31	107	51	158
			8/1 - 12/31	84	51	135
	Fort Lauderdale	Broward	1/1 - 2/28	173	71	244
			3/1 - 5/31	149	71	220
			6/1 - 9/30	103	71	174
			10/1 - 12/31	124	71	195
	Fort Myers	Lee	1/1 - 4/30	115	56	171
			5/1 - 12/31	87	56	143
	Fort Walton Beach,	Okaloosa, Walton	1/1 - 2/28	78	51	129
	DeFuniak Springs		3/1 - 5/31	126	51	177
			6/1 - 7/31	164	51	215
			8/1 - 10/31	112	51	163
			11/1 - 12/31	78	51	129
	Gainesville	Alachua	All year	89	51	140
	Gulf Breeze	Santa Rosa	1/1 - 2/28	92	51	143
			3/1 - 5/31	114	51	165
			6/1 - 8/31	140	51	191
			9/1 - 12/31	92	51	143
	Jacksonville, Jacksonville Beach, Mayport Naval Station	Duval, Nassau; City of Jacksonville	All year	82	51	133
	Key West	Monroe	1/1 - 1/31

Per Diem Rate Tables(p4)