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Publication 1542 Contents(Rev. February 1994)

Introduction ............................................ 1Cat. No. 126841

Localities Eligible for $152 Per DiemDepartment Amount Under the High-Lowof the Substantiation Method..................... 2Per Diem RatesTreasury

Maximum Federal Per Diem Rates ........ 3(For Travel Within theInternalRevenue 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, 1994. Theserates are shown in the chart Maximum FederalPer Diem Rates.

If the requirements of the high-low sub-stantiation method described in Rev. Proc.93–50 (see reference below) are met, themaximum 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 High–Low SubstantiationMethod. A locality is a high-cost locality for allof 1994 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, 1994 is 29 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 93–50, 1993–42 I.R.B. 24, and93–51, 1993–42 I.R.B. 30; 41 C.F.R. Part301–7 (1992)(as amended); Publication 334,Tax Guide for Small Business; and Publication463, Trave l , Enter ta inment , and Gi f tExpenses.

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 DocumentsU.S. Government Printing OfficeP.O. Box 371954Pittsburgh, PA 15250—7954

Or you can order it by calling the GovernmentPrinting Office at (202) 783–3238 (not a toll-free number). To get the rates for a specificforeign locality, call the Department of State at(703) 875–7900 (not a toll-free number).

Localities Eligible For $152 Per Diem AmountUnder the High-Low Substantiation Method*Key City County and other defined location

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

Ordnance Test Station, China LakeSan Francisco San FranciscoSouth Lake Tahoe El Dorado

(June 1-September 30)

ColoradoAspen Pitkin

(January 15-March 31)Keystone/Silverthorne SummitVail Eagle

(January 1-March 31)

District of Columbia Washington, D.C.; the cities of Alexandria, Falls Church, and Fairfax, and the counties ofWashington, D.C. Arlington, Loudoun, and Fairfax in Virginia; and the counties of Montgomery and Prince Georges in

Maryland.

FloridaFort Myers Lee

(January 1-April 30)Key West MonroeNaples Collier

(December 15-April 14)

IllinoisChicago Du Page, Cook, and Lake

MarylandOcean City Worcester

(May 1-September 30)

MassachusettsBoston SuffolkCambridge/Lowell MiddlesexHyannis Barnstable

(June 1-September 30)Martha’s Vineyard/Nantucket Dukes and Nantucket

MichiganMackinac Island Mackinac


NevadaStateline Douglas


New JerseyAtlantic City Atlantic

(June 1-October 14)Newark Bergen, Essex, Hudson, Passaic, and UnionOcean City/Cape May Cape May


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


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

Rhode IslandNewport Newport

(May 1-October 14)

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