Small Business Taxes & Management--Copyright 1998-2011, A/N Group, Inc.
--This page contains data for several years. Please watch all dates carefully.
Contents
High-Low Per Diem Amounts 2012/2013--High- and Low-Cost Rates
High-Low Per Diem Amounts 2011/2012--High- and Low-Cost Rates
High-Low Per Diem Amounts 2010/2011--High- and Low-Cost Rates
High-Low Per Diem Amounts 2009/2010--High- and Low-Cost Rates
High-Low Per Diem Amounts 2008/2009--High- and Low-Cost Rates
Standard Industry Fare Level (SIFL)
Notes.
Travel during the period October 1, 2012 to September 30, 2013
M and IE Max.Per Diem
High-cost localities $65 $242
All other localities 52 163
Key city County or other defined location
Arizona
Sedona City Limits of Sedona
(March 1-April 30)
California
Monterey Monterey
Napa Napa
(October 1-November 30 and April 1-September 30)
San Diego San Diego
San Francisco San Francisco
Santa Barbara Santa Barabra
Santa Monica City limits of Santa Monica
Yosemite National Park Mariposa
(June 1-August 31)
Colorado
Aspen Pitkin
(December 1-March 31 and June 1-August 31)
Denver/Aurora Dever, Adams, Arapahoe, and Jefferson
Steamboat Springs Routt
(December 1-March 31)
Telluride San Miguel
(October 1-March 31)
Vail Eagle
(December 1-August 31)
District of Columbia
Washington D.C. (also the cities of Alexandria, Falls Church,
and Fairfax, and the counties of Arlington, and Fairfax,
in Virginia; and the counties of Montgomery and Prince George's
in Maryland) (See also Maryland and Virginia)
Florida
Fort Lauderdale Broward
(January 1-May 31)
Fort Walton Beach/DeFuniak Springs Okaloosa and Walton
(June 1-July 31)
Key West Monroe
Miami Miami-Dade
(December 1-March 31)
Naples Collier
(January 1-April 30)
Illinois
Chicago Cook and Lake
(October 1-November 30 and April 1-September 30)
Louisiana
New Orleans Orleans, St. Bernard, Jefferson, and Plaquemine Parishes
(October 1-June 30)
Maine
Bar Harbor Hancock
(July 1-August 31)
Maryland
Baltimore City Baltimore City
(October 1-November 30 and March 1-September 30)
Cambridge/St. Michaels Dorchester and Talbot
(June 1-August 31)
Ocean City Worcester
(June 1-August 31)
Washington, DC Metro Area Montgomery and Price George's
Massachusetts
Boston/Cambridge Suffolk, City of Cambridge
Falmouth City limits of Falmouth
(July 1-August 31)
Martha's Vineyard Dukes
(June 1-August 31)
Nantucket Nantucket
(June 1-September 30)
New Hampshire
Conway Carroll
(July 1-August 31)
New York
Floral Park/Garden City/Great Neck Nassau
Glens Falls Warren
(July 1-August 31)
Lake Placid Essex
(July 1-August 31)
Manhattan (boroughs of Manhattan, Bronx, Kings, New York, Queens,
Brooklyn, the Bronx, Staten Richmond
Island and Queens)
Saratoga Springs/Schenectady Saratoga and Schenectady
(July 1-August 31)
Tarrytown/White Plains/New Westchester
Rochelle/Yonkers
North Carolina
Kill Devil Dare
(June 1-August 31)
Pennsylvania
Philadelphia Philadelphia
Rhode Island
Jamestown/Middletown/Newport Newport
(October 1-October 31 and May 1-September 30)
Utah
Park City Summit
(January 1-March 31)
Virginia
Washington DC Metro Area Cities of of Alexandria, Falls Church, and Fairfax,
and the counties of Arlington and Fairfax
Virginia Beach City of Virginia Beach
(June 1-August 31)
Washington
Seattle King
Wyoming Teton and Sublette
Jackson/Pinedale
(July 1-August 31)
Changes from the 2011-2012 areas:There are no changes in the list of high-cost localities in this notice from Notice 2011-81.
High-Low Per Diem Amounts 2011/2012--High- and Low-Cost Rates
Notes.
Travel during the period October 1, 2011 to September 30, 2012
M and IE Max.Per Diem
High-cost localities $65 $242
All other localities 52 163
Key city County or other defined location
Arizona
Sedona City Limits of Sedona
(March 1-April 30)
California
Monterey Monterey
Napa Napa
(October 1-November 30 and April 1-September 30)
San Diego San Diego
San Francisco San Francisco
Santa Barbara Santa Barabra
Santa Monica City limits of Santa Monica
Yosemite National Park Mariposa
(June 1-August 31)
Colorado
Aspen Pitkin
(December 1-March 31 and June 1-August 31)
Denver/Aurora Dever, Adams, Arapahoe, and Jefferson
Steamboat Springs Routt
(December 1-March 31)
Telluride San Miguel
(October 1-March 31)
Vail Eagle
(December 1-March 31)
District of Columbia
Washington D.C. (also the cities of Alexandria, Falls Church,
and Fairfax, and the counties of Arlington, and Fairfax,
in Virginia; and the counties of Montgomery and Prince George's
in Maryland) (See also Maryland and Virginia)
Florida
Fort Lauderdale Broward
(January 1-May 31)
Fort Walton Beach/DeFuniak Springs Okaloosa and Walton
(June 1-July 31)
Key West Monroe
Miami Miami-Dade
(December 1-March 31)
Naples Collier
(January 1-April 30)
Illinois
Chicago Cook and Lake
(October 1-November 30 and April 1-September 30)
Louisiana
New Orleans Orleans, St. Bernard, Jefferson, and Plaquemine Parishes
(October 1-June 30)
Maine
Bar Harbor Hancock
(July 1-August 31)
Maryland
Baltimore City Baltimore City
(October 1-November 30 and March 1-September 30)
Cambridge/St. Michaels Dorchester and Talbot
(June 1-August 31)
Ocean City Worcester
(June 1-August 31)
Washington, DC Metro Area Montgomery and Price George's
Massachusetts
Boston/Cambridge Suffolk, City of Cambridge
Falmouth City limits of Falmouth
(July 1-August 31)
Martha's Vineyard Dukes
(June 1-August 31)
Nantucket Nantucket
(June 1-September 30)
New Hampshire
Conway Carroll
(July 1-August 31)
New York
Floral Park/Garden City/Great Neck Nassau
Glens Falls Warren
(July 1-August 31)
Lake Placid Essex
(July 1-August 31)
Manhattan (boroughs of Manhattan, Bronx, Kings, New York, Queens,
Brooklyn, the Bronx, Staten Richmond
Island and Queens)
Saratoga Springs/Schenectady Saratoga and Schenectady
(July 1-August 31)
Tarrytown/White Plains/New Westchester
Rochelle/Yonkers
North Carolina
Kill Devil Dare
(June 1-August 31)
Pennsylvania
Philadelphia Philadelphia
Rhode Island
Jamestown/Middletown/Newport Newport
(October 1-October 31 and May 1-September 30)
Utah
Park City Summit
(January 1-March 31)
Virginia
Washington DC Metro Area Cities of of Alexandria, Falls Church, and Fairfax,
and the counties of Arlington and Fairfax City of Virginia Beach
Washington
Seattle King
Wyoming Teton and Sublette
Jackson/Pinedale
(July 1-August 31)
Changes from the 2010-2011 areas:
High-Low Per Diem Amounts 2010/2011--High- and Low-Cost Rates
Notes.
Travel during the period October 1, 2010 to September 30, 2011
M and IE Max.Per Diem
High-cost localities $65 $233
All other localities 52 160
Key city County or other defined location
Arizona
Phoenix/Scottsdale Maricopa
(January 1-May 31)
Sedona City Limits of Sedona
(March 1-April 30)
California
Monterey Monterey
Napa Napa
(October 1-November 30 and April 1-September 30)
San Diego San Diego
San Francisco San Francisco
Santa Barbara Santa Barabra
Santa Monica City limits of Santa Monica
South Lake Tahoe El Dorado
Yosemite National Park Mariposa
Colorado
Aspen Pitkin
(December 1-March 31 and June 1-August 31)
Denver/Aurora Dever, Adams, Arapahoe, and Jefferson
Silverthorne/Breckenridge Summit
(December 1-March 31)
Steamboat Springs Routt
(December 1-March 31)
Telluride San Miguel
(October 1-March 31)
Vail Eagle
(December 1-March 31)
District of Columbia
Washington D.C. (also the cities of Alexandria, Falls Church,
and Fairfax, and the counties of Arlington, and Fairfax,
in Virginia; and the counties of Montgomery and Prince George's
in Maryland) (See also Maryland and Virginia)
Florida
Fort Lauderdale Broward
(January 1-May 31)
Fort Walton Beach/DeFuniak Springs Okaloosa and Walton
(June 1-July 31)
Key West Monroe
Miami Miami-Dade
(December 1-March 31)
Naples Collier
(January 1-April 30)
Illinois
Chicago Cook and Lake
Louisiana
New Orleans Orleans, St. Bernard, Jefferson, and Plaquemine Parishes
(October 1-June 30)
Maine
Bar Harbor Hancock
(July 1-August 31)
Maryland
Baltimore City Baltimore City
(October 1-November 30 and March 1-September 30)
Cambridge/St. Michaels Dorchester and Talbot
(June 1-August 31)
Ocean City Worcester
(June 1-August 31)
Washington, DC Metro Area Montgomery and Price George's
Massachusetts
Boston/Cambridge Suffolk, City of Cambridge
Falmouth City limits of Falmouth
(July 1-August 31)
Martha's Vineyard Dukes
(June 1-August 31)
Nantucket Nantucket
(June 1-September 30)
New Hampshire
Conway Carroll
(July 1-August 31)
New York
Floral Park/Garden City/Great Neck Nassau
Glens Falls Warren
(July 1-August 31)
Lake Placid Essex
(July 1-August 31)
Manhattan (boroughs of Manhattan, Bronx, Kings, New York, Queens,
Brooklyn, the Bronx, Staten Richmond
Island and Queens)
Riverhead/Ronkonkoma/Melville Suffolk
(June 1-August 31)
Saratoga Springs/Schenectady Saratoga and Schenectady
(July 1-August 31)
Tarrytown/White Plains/New Westchester
Rochelle/Yonkers
North Carolina
Kill Devil Dare
(June 1-August 31)
Pennsylvania
Philadelphia Philadelphia
Rhode Island
Jamestown/Middletown/Newport Newport
(October 1-October 31 and May 1-September 29)
Utah
Park City Summit
(January 1-March 31)
Vermont
Stowe Lamoille
(October 1-March 31 and June 1-September 30)
Virginia
Washington DC Metro Area Cities of of Alexandria, Falls Church, and Fairfax,
and the counties of Arlington and Fairfax City of Virginia Beach
Washington
Seattle King
Wyoming Teton and Sublette
Jackson/Pinedale
(July 1-August 31)
*Note. Special rules may apply. For full details see Rev. Proc. 2010-39 in Internal Revenue Bulletin 2008-42.Changes from the 2009-2010 areas:
High-Low Per Diem Amounts 2009/2010--High- and Low-Cost Rates
Notes.
Travel during the period October 1, 2009 to September 30, 2010
M and IE Max.Per Diem
High-cost localities $65 $258
All other localities 52 163
Key city County or other defined location
Arizona
Phoenix/Scottsdale Maricopa
(January 1-May 31)
Sedona City Limits of Sedona
(March 1-April 30)
California
Monterey Monterey
Napa Napa
(October 1-November 30 and April 1-September 30)
San Diego San Diego
San Francisco San Francisco
Santa Barbara Santa Barabra
Santa Monica City limits of Santa Monica
South Lake Tahoe El Dorado
(December 1-March 31)
Colorado
Aspen Pitkin
(December 1-April 30)
Denver/Aurora Dever, Adams, Arapahoe, and Jefferson
Steamboat Springs Routt
(December 1-March 31)
Telluride San Miguel
(October 1-March 31 and June 1-September 30)
Vail Eagle
(December 1-March 31)
District of Columbia
Washington D.C. (also the cities of Alexandria, Falls Church,
and Fairfax, and the counties of Arlington, and Fairfax,
in Virginia; and the counties of Montgomery and Prince George's
in Maryland) (See also Maryland and Virginia)
Florida
Fort Lauderdale Broward
(October 1-April 30)
Fort Walton Beach/DeFuniak Springs Okaloosa and Walton
(June 1-July 31)
Key West Monroe
Miami Miami-Dade
(October 1-February 28)
Illinois
Chicago Cook and Lake
Maine
Bar Harbor Hancock
(July 1-August 31)
Maryland
Baltimore City Baltimore City
(October 1-November 30 and March 1-September 30)
Cambridge/St. Michaels Dorchester and Talbot
(June 1-August 31)
Ocean City Worcester
(June 1-August 31)
Washington, DC Metro Area Montgomery and Price George's
Massachusetts
Boston/Cambridge Suffolk, City of Cambridge
Martha's Vineyard Dukes
(June 1-August 31)
Nantucket Nantucket
(June 1-September 30)
New Hampshire
Conway Carroll
(July 1-August 31)
New York
Floral Park/Garden City/Great Neck Nassau
Glens Falls Warren
(July 1-August 31)
Lake Placid Essex
(July 1-August 31)
Manhattan (boroughs of Manhattan, Bronx, Kings, New York, Queens,
Brooklyn, the Bronx, Staten Richmond
Island and Queens)
Saratoga Springs/Schenectady Saratoga and Schenectady
(July 1-August 31)
Tarrytown/White Plains/New Westchester
Rochelle/Yonkers
Pennsylvania
Hershey City of Hershey
(June 1-August 31)
Philadelphia Philadelphia
Rhode Island
Jamestown/Middletown/Newport Newport
(October 1-October 31 and May 1-September 30)
Utah
Park City Summit
(January 1-March 31)
Virginia
Washington DC Metro Area Cities of of Alexandria, Falls Church, and Fairfax,
and the counties of Arlington and Fairfax
Washington
Seattle King
Wyoming Teton and Sublette
Jackson/Pinedale
(July 1-August 31)
Changes from the 2008-2009 areas:
High-Low Per Diem Amounts 2008/2009--High- and Low-Cost Rates
Notes.
Travel during the period October 1, 2008 to September 30, 2009*
Lodging M&IE Max.Per Diem
High-cost localities $198 $58 $256
All other localities 113 45 158
Key city County or other defined location
Arizona
Phoenix/Scottsdale Maricopa
(January 1-April 30)
Sedona City Limits of Sedona
(March 1-April 30)
California
Napa Napa
San Diego
(January 1-August 31) San Diego
San Francisco San Francisco
Santa Barbara Santa Barabra
Santa Monica City limits of Santa Monica
South Lake Tahoe El Dorado
(December 1-March 31)
Colorado
Aspen Pitkin
(December 1-April 30)
Crested Butte/Gunnison Gunnison
(December 1-March 31)
Silverthorne/Breckenridge Summit
(December 1-April 30)
Steamboat Springs Routt
(December 1-March 31)
Telluride San Miguel
(October 1-March 31)
Vail Eagle
(December 1-July 31)
District of Columbia
Washington D.C. (also the cities of Alexandria, Falls Church,
and Fairfax, and the counties of Arlington, and Fairfax,
in Virginia; and the counties of Montgomery and Prince George's
in Maryland) (See also Maryland and Virginia)
Florida
Fort Lauderdale Broward
(October 1-April 30)
Fort Walton Beach/DeFuniak Springs Okaloosa and Walton
(June 1-July 31)
Key West Monroe
Miami Miami-Dade
(October 1-February 28)
Naples Collier
(February 1-March 31)
Palm Beach Boca Raton, Delray Beach,
(December 1-April 30) Jupiter, Palm Beach Gardens,
Palm Beach, Palm Beach Shores,
Singer Island and West Palm Beach
Illinois
Chicago Cook and Lake
Maryland
(For the counties of Montgomery and Prince Georges, see
District of Columbia)
Baltimore City Baltimore
Cambridge/St. Michaels Dorchester and Talbot
(May 1-August 31)
Ocean City Worcester
(June 1-September 30)
Washington, DC Metro Area Montgomery and Price George's
Massachusetts
Boston/Cambridge Suffolk, City of Cambridge
Martha's Vineyard Dukes
(June 1-August 31)
Nantucket Nantucket
(June 1-September 30)
New York
Floral Park/Garden City/
Glen Cove/ Nassau
Great Neck/Roslyn
Manhattan (boroughs of Manhattan, Bronx, Kings, New York, Queens,
Brooklyn, the Bronx, Staten Richmond
Island and Queens)
Saratoga Springs/Schenectady Saratoga and Schenectady
(July 1-August 31)
Tarrytown/White Plains/New Westchester
Rochelle/Yonkers
Pennsylvania
Philadelphia Philadelphia
Rhode Island
Jamestown/Middletown/Newport Newport
(June 1-September 30)
Utah
Park City Summit
(January 1-March 31)
Virginia
Washington DC Metro Area Cities of of Alexandria, Falls Church, and Fairfax,
and the counties of Arlington and Fairfax
Washington
Seattle King
Wyoming Teton and Sublette
Jackson/Pinedale
(July 1-August 31)
*Note. Special rules may apply. For full details see Rev. Proc. 2008-59 in Internal Revenue Bulletin 2008-41.The following localities have been added to the list of high-cost localities: Jackson/Pinedale, Wyoming.
The portion of the year for which the following are high-cost localities has been changed: Phoenix/Scottsdale, Arizona; San Diego, California; Silverthorne/Breckenridge, Colorado; Steamboat Springs, Colorado; Vail, Colorado; Palm Beach, Florida; Cambridge/St. Michaels, Maryland; Ocean City, Maryland; Martha's Vineyard, Massachusetts; Nantucket, Massachusetts; Jamestown/Middletown/Newport, Rhode Island.
The following localities have been removed from the list of high-cost localities: Palm Springs, California; Yosemite National Park, California; Stuart, Florida; Incline Village/Crystal Bay/Reno/Sparks, Nevada; Conway, New Hampshire; Providence, Rhode Island; Loudon County, Virginia; Virginia Beach, Virginia; Lake Geneva, Wisconsin.
Standard Industry Fare Level (SIFL)
If your company provides a free flight on a company aircraft to an employee that's not for business purposes, you must impute the value of the flight as income on the employee's W-2. The table below is how the IRS values such a flight. It's a combination of a terminal charge and a mileage charge.
Period Flight Taken Terminal Up to 501-1500 Over 1500
Charge 500 miles miles miles
Jan.1, 13--Jun.30, 13 48.54 0.2655 0.2024 0.1946
Jul.1, 12--Dec.31, 12 46.97 0.2569 0.1959 0.1884
Jan.1, 12--Jun.30, 12 44.88 0.2455 0.1872 0.1800
Jul.1, 11--Dec.31, 11 43.79 0.2395 0.1826 0.1756
Jan.1, 11--Jun.30, 11 40.90 0.2237 0.1706 0.1640
Jul.1, 10--Dec.31, 10 41.00 0.2243 0.1710 0.1644
Jan.1, 10--Jun.30, 10 40.28 0.2204 0.1680 0.1615
Jul.1, 09--Dec.31, 09 45.71 0.2501 0.1907 0.1833
Jan.1, 09--Jun.30, 09 45.41 0.2484 0.1894 0.1821
Jul.1, 08--Dec.31, 08 42.26 0.2312 0.1763 0.1695
Jan.1, 08--Jun.30, 08 39.86 0.2180 0.1662 0.1598
Jul.1, 07--Dec.31, 07 37.91 0.2074 0.1581 0.1520
Jan.1, 07--Jun.30, 07 37.92 0.2075 0.1582 0.1521
Jul.1, 06--Dec.31, 06 37.85 0.2071 0.1579 0.1518
Jan.1, 06--Jun.30, 06 37.00 0.2024 0.1543 0.1484
Jul.1, 05--Dec.31, 05 35.21 0.1926 0.1468 0.1412
Jan.1, 05--Jun.30, 05 35.49 0.1942 0.1480 0.1423
Jul.1, 04--Dec.31, 04 35.21 0.1926 0.1469 0.1412
Jan.1, 04--Jun.30, 04 34.45 0.1884 0.1437 0.1381
Jul.1, 03--Dec.31, 03 34.66 0.1896 0.1445 0.1390
Jan.1, 03--Jun.30, 03 37.76 0.2065 0.1575 0.1514
Jul.1, 02--Dec.31, 02 38.02 0.2080 0.1586 0.1524
Jan.1, 02--Jun.30, 02 37.12 0.2031 0.1548 0.1489
Maximum Certified Aircraft Multiple Aircraft Multiple
Takeoff Weight Control Employee Non-Control Employee
6,000 lbs. or less 62.5% 15.6%
6,001-10,000 lbs. 125.0% 23.4%
10,001-25,000 lbs. 300.0% 31.3%
25,001 lbs. or more 400.0% 31.3%
Copyright 1998-2013 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536
--Last update 04/06/13