US Internal Revenue Service: p1542--1995

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Publication 1542 Contents(Rev. February 1995)Cat. No. 126841 Introduction ............................................ 1

Localities Eligible for $152 Per DiemDepartmentAmount Under the High-Lowof theSubstantiation Method..................... 2Per Diem RatesTreasury

(For Travel Within the Maximum Federal Per Diem Rates ........ 4InternalRevenue Continental United States)Service

Introduction

This Publication contains the federal per diemrates for lodging, and meals and incidental ex-penses (M&IE) paid for business travel awayfrom home within the continental United States(CONUS) on or after January 1, 1995. Theserates are shown in the chart Maximum FederalPer Diem Rates.

If the requirements of the high-low sub-stantiation method described in Rev. Proc.9477 (see reference below) are met, the

maximum per diem rate is treated as $152 forany high-cost locality and $95 for any other lo-cality within CONUS. Localities where the perdiem rate is treated as $152 are listed in thechart Localities Eligible for $152 Per DiemAmount Under the HighLow SubstantiationMethod. A locality is a high-cost locality for allof 1995 or the portion of the year shown in pa-rentheses under the key city name.

The standard mileage rate for travel on orafter January 1, 1995 is 30 cents per mile forall business miles and remains at 9 cents permile for moving expenses.

For rules providing guidance and limita-tions on the use of these rates, see RevenueProcedures 9473, 199452 I.R.B. 23, and

9477, 199452 I.R.B. 31; 41 C.F.R. Part3017 (1992)(as amended); Publication 334,Tax Guide for Small Business; and Publication463, Travel, Enter tainment , and Gif t Expenses.

Additional Information. The federal perdiem rates for nonforeign localities outsideCONUS (Alaska, Hawaii, Puerto Rico, theNorthern Mariana Islands, and U.S. posses-sions, etc.) and for foreign localities outsideCONUS are published monthly in the Maxi-mum Travel Per Diem Allowances for ForeignAreas. You can purchase this supplementfrom the:

Superintendent of Documents

U.S. Government Printing Office

P.O. Box 371954

Pittsburgh, PA 152507954

Or you can order it by calling the GovernmentPrinting Office at (202) 5121800 (not a toll-free number).


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Localities Eligible For $152 Per Diem AmountUnder the High-Low Substantiation Method*

Key City County and other defined location

AlabamaGulf Shores Baldwin

(April 1-September 30)

ArizonaChinle Apache

(April 1-October 31)Grand Canyon Al l points in the Grand Canyon National Park and Kaibab National Forest withinCoconino County

CaliforniaDeath Valley InyoGualala/Point Arena MendocinoLos Angeles Los Angeles, Kern, Orange, and Ventura Counties; Edwards Air Force Base; NavalWeapons Center and

Ordnance Test Station, China LakeSan Francisco San FranciscoSanta Cruz Santa Cruz

(June 1-September 30)South Lake Tahoe El Dorado

(June 1-September 30)Yosemite Natl Park Mariposa

ColoradoAspen Pitkin

(January 15-March 31)Durango La Plata

(June 1-September 30)Keystone/Silverthorne Summit

Steamboat Springs Routt(February 1-March 31)

Vail Eagle(January 1-March 31)

Distr ict of Columbia Washington, D.C.; the cities of Alexandria, Falls Church, and Fairfax, and thecounties ofWashington, D.C. Arlington, Loudoun, and Fairfax in Virginia; and the counties of Montgomery andPrince Georges in

Maryland.

FloridaFort Myers Lee

(January 1-April 30)Key West MonroeNaples Collier

(December 15-April 14)

IllinoisChicago Du Page, Cook, and Lake

MaineBar Harbor Hancock

(June 1-September 30)Rockport Knox

(June 1-September 30)

MarylandColumbia HowardOcean City Worcester

(May 1-September 30)

MassachusettsBoston SuffolkCambridge/Lowell MiddlesexHyannis Barnstable

(June 1-September 30)Marthas Vineyard/Nantucket Dukes and Nantucket

MichiganMackinac Island Mackinac


NevadaStateline Douglas


New JerseyAtlantic City Atlantic

(April 1-November 30)Newark Bergen, Essex, Hudson, Passaic, and UnionOcean City/Cape May Cape May


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Localities Eligible For $152 Per Diem Amount Under the High-Low SubstantiationMethod* (Continued)

Key City County and other defined location

New MexicoSanta Fe Santa Fe

(May 1-October 31)

New YorkLake Placid Essex

(June 1-November 14)New York City The boroughs of Bronx, Brooklyn, Manhattan, Queens, and Staten Island; Nassau and Suffolk CountiesWhite Plains Westchester

North CarolinaDuck Dare

(May 1-September 30)Pennsylvania

Chester/Radnor DelawarePhiladelphia Philadelphia; city of Bala Cynwyd in Montgomery County

Rhode IslandNewport Newport

(May 1-October 14)

South CarolinaMyrtle Beach Horry County; Myrtle Beach Air Force Base


UtahBullfrog Garfield


VirginiaVirginia Beach Virginia Beach, Norfolk, Portsmouth and Chesapeake


Wintergreen NelsonWisconsin

Wisconsin Dells Columbia(June 1-September 14)

WyomingJackson Teton

(June 1-October 14)

* The per diem rate for all other locations within the continental United Statesis $95.

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