Fringe Benefits

Small Business Taxes & Management--Copyright 2016, A/N Group, Inc.

CAUTION--This page contains data for several years. Please watch all dates carefully.

Contents

High-Low Per Diem Amounts 2016/2017--High- and Low-Cost Rates

High-Low Per Diem Amounts 2015/2016--High- and Low-Cost Rates

High-Low Per Diem Amounts 2014/2015--High- and Low-Cost Rates

High-Low Per Diem Amounts 2013/2014--High- and Low-Cost Rates

Standard Industry Fare Level (SIFL)

 

High-Low Per Diem Amounts 2016/2017--High- and Low-Cost Rates

Notes.


Travel during the period October 1, 2016 to September 30, 2017

                                    M and IE    Max.Per Diem

High-cost localities                  $68         $282
All other localities                   57          189

Special M and IE rate for taxpayers in the transportation industry are $63 for any locality of travel in the continental U.S (CONUS) and $68 for any locality of travel outside the continental U.S. (OCONUS).

 

High-Low Per Diem Amounts 2015/2016--High- and Low-Cost Rates

Notes.


Travel during the period October 1, 2015 to September 30, 2016

                                    M and IE    Max.Per Diem

High-cost localities                  $68         $275
All other localities                   57          185

Special M and IE rate for taxpayers in the transportation industry are $63 for any locality of travel in the continental U.S (CONUS) and $68 for any locality of travel outside the continental U.S. (OCONUS).

 

High-Low Per Diem Amounts 2014/2015--High- and Low-Cost Rates

Notes.


Travel during the period October 1, 2014 to September 30, 2015

                                    M and IE    Max.Per Diem

High-cost localities                  $65         $259
All other localities                   52          172

 

High-Low Per Diem Amounts 2013/2014--High- and Low-Cost Rates

Notes.


Travel during the period October 1, 2013 to September 30, 2014

                                    M and IE    Max.Per Diem

High-cost localities                  $65         $251
All other localities                   52          170



 Key city                               County or other defined location

 Arizona
   Sedona                               City Limits of Sedona
      (March 1-April 30)

 California
   Monterey                             Monterey
      (July 1-August 31)
   Napa                                 Napa
      (October 1-November 30 and April 1-September 30)
   San Diego                            San Diego
   San Francisco                        San Francisco
   Santa Barbara                        Santa Barabra
   Santa Cruz                           Santa Cruz
      (June 1-August 31)
   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) and June 1-September 30)
   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
   Boca Raton/Delray Beach/Jupiter      Palm Beach/Hendry
      (January 1-April 30)
   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
      (January 1-March 31)
   Naples                               Collier
      (January 1-April 30)
   
 Illinois
   Chicago                              Cook and Lake
      (October 1-November 30 and March 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

 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)

 South Carolina
   Charleston                           Charleston, Berkeley and Dorchester
      (March 1-May 31)

 Texas                           
   Midland                              Midland

 Utah
   Park City                            Summit
      (December 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 2012-2013 areas:

Santa Cruz, CA; Boca Raton/Delray Beach/Jupiter, FL; Charleston, SC; Midland, Texas; added to list of high-cost localities. Monterey, CA; Telluride, CO; Miami, FL; Chicago, IL; Park City, Utah; portion of year in which they are high-cost localities changed.

 

 

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


Jul.1, 16--Dec.31, 16     37.68      0.2061    0.1572     0.1511
Jan.1, 16--Jun.30, 16     39.19      0.2144    0.1635     0.1572
Jul.1, 15--Dec.31, 15     42.79      0.2341    0.1785     0.1716
Jan.1, 15--Jun.30, 15     45.52      0.2490    0.1898     0.1825
Jul.1, 14--Dec.31, 14     46.25      0.2530    0.1929     0.1855
Jan.1, 14--Jun.30, 14     45.98      0.2515    0.1918     0.1844
Jul.1, 13--Dec.31, 13     48.53      0.2654    0.2024     0.1946
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


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 1998-2016 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 09/27/16

Return to Home Page