Small Business Taxes & Management--Copyright 1998-2008, A/N Group, Inc.
--This page contains data for several years. Please watch all dates carefully.
Contents
High-Low Per Diem Amounts 2007/2008--High- and Low-Cost Rates
High-Low Per Diem Amounts 2006/2007--High- and Low-Cost Rates
High-Low Per Diem Amounts 2005/2006--High- and Low-Cost Rates
High-Low Per Diem Amounts 2004/2005--High- and Low-Cost Rates
High-Low Per Diem Amounts 2003/2004--High- and Low-Cost Rates
Standard Industry Fare Level (SIFL)
Notes.
Travel during the period October 1, 2007 to September 30, 2008*
Lodging M&IE Max.Per Diem
High-cost localities $179 $58 $237
All other localities 107 45 152
Key city County or other defined location
Arizona
Phoenix/Scottsdale Maricopa
(January 1-March 31)
Sedona City Limits of Sedona
(March1-April 30)
California
Napa Napa
Palm Springs Riverside
(January 1-April 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)
Yosemite National Park Mariposa
Colorado
Aspen Pitkin
(December 1-April 30)
Crested Butte/Gunnison Gunnison
(December 1-March 31)
Silverthorne/Breckenridge Summit
(December 1-March 31)
Steamboat Springs Routt
(December 1-February 29)
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
(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 29)
Naples Collier
(February 1-March 31)
Palm Beach Boca Raton, Delray Beach,
(February 1-March 31) Jupiter, Palm Beach Gardens,
Palm Beach, Palm Beach Shores,
Singer Island and West Palm Beach
Stuart Martin
(February 1-March 31)
Illinois
Chicago Cook and Lake
Louisiana
New Orleans Orleans, St. Bernard,
(October 1-May 31) Jefferson, and Plaquemine Parishes
Maryland
(For the counties of Montgomery and Prince Georges, see
District of Columbia)
Baltimore City Baltimore
Cambridge/St. Michaels Dorchester and Talbot
(April 1-August 31)
Ocean City Worcester
(June 1-September 30)
Massachusetts
Boston/Cambridge Suffolk, City of Cambridge
Martha's Vineyard Dukes
(June 1-August 31)
Nantucket Nantucket
Nevada
Incline Village/Crystal Bay/
Reno/Sparks Washoe
(June 1-August 31)
New Hampshire
Conway Caroll
(July 1-August 31)
New York
Floral Park/Garden City/
Glen Cove/ Nassau
Great Neck/Roslyn
Manhattan Boroughs of Manhattan,
Brooklyn, the Bronx and
Staten Island
Queens 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
(October 1-November 30 and
February 1-September 30)
Providence Providence
Utah
Park City Summit
(January 1-March 31)
Virginia
(For the citices of Alexandria, Falls Church, and Fairfax, and the counties of Arlington and
Fairfax, see District of Columbia)
Loudon County Loudon
Virginia Beach City of Virginia Beach
(June 1-August 31)
Washington
Seattle King
Wisconsin
Lake Geneva Walworth
(June 1-September 30)
*Note. Special rules may apply. For full details see Rev. Proc. 2007-63 in Internal Revenue Bulletin 2007-42.The following localities have been added to the list of high-cost localities: Sedona, Arizona; Napa, California; Palm Springs, California; San Diego, California; Yosemite National Park, California; Silverthorne/Breckenridge, Colorado; Incline Village/Crystal Bay/Reno/Sparks, Nevada; Conway, New Hampshire; Tarrytown/White Plains/New Rochelle/Yonkers, New York; Loudon County, Virginia; Virginia Beach, Virginia; and Lake Geneva, Wisconsin.
The portion of the year for which the following are high-cost localities has been changed: Santa Barbara, California; Crested Butte/Gunnison, Colorado; Steamboat Springs, Colorado; Telluride, Colorado; Vail, Colorado; Fort Lauderdale, Florida; Miami, Florida; Palm Beach, Florida; Cambridge/St. Michaels, Maryland; Ocean City, Maryland; Nantucket, Massachusetts; Jamestown/Middletown/Newport, Rhode Island; and Park City, Utah.
The following localities have been removed from the list of high-cost localities: New Orleans, Louisiana and Lake Placid, New York.
High-Low Per Diem Amounts 2006/2007--High- and Low-Cost Rates
Notes.
Travel during the period October 1, 2006 to September 30, 2007*
Lodging M&IE Max.Per Diem
High-cost localities $188 $58 $246
All other localities 103 45 148
Key city County or other defined location
Arizona
Phoenix/Scottsdale Maricopa
(January 1-March 31)
California
San Francisco San Francisco
Santa Barbara Santa Barabra
(July 1-August 31)
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-April 30)
Steamboat Springs Routt
(December 1-March 31)
Telluride San Miguel
(October 1-April 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
(January 1-March 31)
Fort Walton Beach/DeFuniak Springs Okaloosa and Walton
Key West Monroe
Miami Miami-Dade
(January 1-March 31)
Naples Collier
(February 1-March 31)
Palm Beach Boca Raton, Delray Beach,
(February 1-March 31) Jupiter, Palm Beach Gardens,
Palm Beach, Palm Beach Shores,
Singer Island and West Palm Beach
Stuart Martin
(February 1-March 31)
Illinois
Chicago Cook and Lake
Louisiana
New Orleans Orleans, St. Bernard,
(October 1-May 31) Jefferson, and Plaquemine Parishes
Maryland
(For the counties of Montgomery and Prince Georges, see
District of Columbia)
Baltimore Baltimore City
Cambridge/St. Michaels Dorchester and Talbot
(May 1-August 31)
Ocean City Worcester
(June 1-September 30)
Massachusetts
Boston/Cambridge Suffolk, City of Cambridge
Martha's Vineyard Dukes
(June 1-August 31)
Nantucket Nantucket
(October 1-November 30 and
June 1-September 30)
New York
Floral Park/Garden City/
Glen Cove/ Nassau
Great Neck/Roslyn
Lake Placid Essex
(July 1-August 31)
Manhattan Boroughs of Manhattan,
Brooklyn, Queens, the Bronx and
Staten Island
Queens Queens
Saratoga Springs/Schenectady Saratoga and Schenectady
(July 1-August 31)
Pennsylvania
Philadelphia Philadelphia
Rhode Island
Jamestown/Middletown/Newport Newport
(October 1-November 30 and
March 1-September 30)
Providence Providence
Utah
Park City Summit
(December 1-March 31)
Virginia
(For the citices of Alexandria, Falls Church, and Fairfax, and the counties of Arlington and Fairfax, see District of Columbia)
Washington
Seattle King
*Note. Special rules may apply. For full details see Rev. Proc. 2006-41 in Internal Revenue Bulletin 2006-43.
High-Low Per Diem Amounts 2005/2006--High- and Low-Cost Rates
Notes.
Travel during the period October 1, 2005 to September 30, 2006*
Lodging M&IE Max.Per Diem
High-cost localities $168 $58 $226
All other localities 96 45 141
Key city County or other defined location
Arizona
Phoenix/Scottsdale Maricopa
(January 1-March 31)
California
Napa Napa
San Diego San Diego
San Francisco San Francisco
Santa Monica City limits of Santa Monica
Colorado
Aspen Pitkin
(December 1-March 31)
Crested Butte/Gunnison Gunnison
(December 1-April 30)
Silverthorne/Breckenridge Summit
(December 1-March 31)
Steamboat Springs Routt
(December 1-March 31)
Telluride San Miguel
(October 1-April 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, Loudoun, and Fairfax,
in Virginia; and the counties of Montgomery and Prince George's
in Maryland) (See also Maryland and Virginia)
Florida
Key West Monroe
Miami Miami-Dade
(January 1-April 30)
Naples Collier
(February 1-March 31)
Palm Beach Boca Raton, Delray Beach,
(February 1-March 31) Jupiter, Palm Beach Gardens,
Palm Beach, Palm Beach Shores,
Singer Island and West Palm Beach
Illinois
Chicago Cook and Lake
(October 1-June 30 and
September 1-September 30)
Louisiana
New Orleans Orleans, St. Bernard,
(October 1-May 31) Jefferson, and Plaquemine Parishes
Maine
Bar Harbor Hancock
(July 1-August 31)
Maryland
(For the counties of Montgomery and Prince Georges, see
District of Columbia)
Baltimore Baltimore County and Baltimore City
Cambridge/St. Michaels Dorchester and Talbot
(June 1-August 31)
Ocean City Worcester
(June 1-September 30)
Massachusetts
Boston/Cambridge Suffolk, City of Cambridge
Martha's Vineyard Dukes
(July 1-August 31)
Nantucket Nantucket
(June 1-August 31)
New Hampshire
Conway Caroll
(July 1-August 31)
New Jersey
Cape May/Ocean City Cape May
(July 1-August 31)
New York
Floral Park/Garden City/
Glen Cove/ Nassau
Great Neck/Roslyn
Lake Placid Essex
(July 1-August 31)
Manhattan Boroughs of Manhattan,
Brooklyn, Queens, the Bronx and
Staten Island
Riverhead/Ronkonkoma/Melville/ Suffolk
Smithtown/Huntington
Station/Amagansett/East
Hampton/Montauk/Southampton/
Islandia/Commack/Medford/Stony
Brook/Hauppauge/Centereach
Saratoga Springs/Schenectady Saratoga and Schenectady
(July 1-August 31)
Tarrytown/White Plains/
New Rochelle/ Westchester
Yonkers
Pennsylvania
Philadelphia Philadelphia
Rhode Island
Jamestown/Middletown/Newport Newport
(October 1-October 31 and
May 1-September 30)
Providence Providence
Utah
Park City Summit
(December 1-March 31)
Washington
Seattle King
Changes in high-cost localities. The list of high-cost localities in section 5.03 of this revenue procedure differs from the list of high-cost localities in section 5.03 of Rev. Proc. 2005-10 (changes listed by key cities).
Added to the list of high-cost localities: Steamboat Springs, Colorado; Bar Harbor, Maine; Conway, New Hampshire; and Saratoga Springs/Schenectady, New York.The portion of the year for which the following are high-cost localities has been changed: Phoenix/Scottsdale, Arizona; Napa, California; Aspen, Colorado; Crested Butte/Gunnison, Colorado; Telluride, Colorado; Vail, Colorado; Miami, Florida; Naples, Florida; Palm Beach, Florida; Chicago, Illinois; New Orleans, Louisiana; Ocean City, Maryland; Martha's Vineyard, Massachusetts; Nantucket, Massachusetts; Cape May/Ocean City, New Jersey; and Seattle, Washington.
Removed from the list of high-cost localities: Monterey, California; Palm Springs, California; Santa Barbara, California; South Lake Tahoe, California; Lewes, Delaware; Daytona Beach, Florida; Fort Lauderdale, Florida; Hyannis, Massachusetts; Traverse City, Michigan; Atlantic City, New Jersey; Princeton/Trenton, New Jersey; Santa Fe, New Mexico; Kill Devil, North Carolina; Hershey, Pennsylvania; Hilton Head, South Carolina; and Virginia Beach, Virginia.
Localities redefined: New Orleans, Louisiana has added the parishes of Jefferson and Plaquemine; Boston, Massachusetts and Cambridge, Massachusetts are one locality; Cape May, New Jersey and Ocean City, New Jersey are one locality; Carle Place/Plainview/Rockville Centre/Syosset/Uniondale/ Woodbury have been removed from, and Floral Park/Roslyn have been added to, Nassau County, New York; Smithtown/Huntington Station/Amagansett/East Hampton/Montauk/Southampton/Islandia/Commack/Medford/Stony Brook/Hauppage/ Centereach have been added to Suffolk County, New York; and White Plains, Tarrytown, New Rochelle, and Yonkers are combined as Westchester County, New York.
Per Diem Amounts 2004/2005--High- and Low-Cost Rates
The list of high-cost localities in this revenue procedure differs from the list of high-cost localities in Rev. Proc. 2003-80 (changes listed by key cities). The following localities have been added to the list of high-cost localities: Cambridge/St. Michaels, Maryland; Crested Butte, Colorado; Daytona Beach, Florida; Fort Lauderdale, Florida; Hilton Head, South Carolina; Hyannis, Massachusetts; Jamestown/Middletown/Newport, Rhode Island; Kill Devil, North Carolina; Lake Placid, New York; Las Vegas, Nevada; Lewes, Delaware; Miami, Florida; Monterey, California; Myrtle Beach, South Carolina; Palm Beach, Florida; Phoenix/Scottsdale, Arizona; Providence, Rhode Island; San Diego, California; Santa Barbara, California; Santa Fe, New Mexico; South Lake Tahoe, California; Tarrytown, New York; Tom's River, New Jersey; Traverse City, Michigan; and Virginia Beach, Virginia.
The portion of the year for which the following are high- cost localities has been changed: Aspen, Colorado; Atlantic City, New Jersey; Cape May, New Jersey; Fort Lauderdale, Florida; Hershey, Pennsylvania; Key West, Florida; Martha's Vineyard, Massachusetts; Nantucket, Massachusetts; Napa, California; Naples, Florida; New Orleans, Louisiana; Ocean City, Maryland; Ocean City, New Jersey; Park City, Utah; Seattle, Washington; Silverthorne/Breckinridge, Colorado; Telluride, Colorado; and Vail, Colorado.
The following localities have been removed from the list of high-cost localities: Big Sky, Montana; Coeur d'Alene, Idaho; Edison, New Jersey; Kennebunk/Kittery/Sanford, Maine; Mackinac Insland, Michigan; King of Prussia/Ft. Washington/Bala Cynwyd, Pennsylvania; Myrtle Beach, South Carolina; Tom's River, New Jersey; Newark, New Jersey; Piscataway/Belle Mead, New Jersey; Stateline, Nevada; Sun Valley, Idaho; Tahoe City, California; Traverse City, Michigan; and Wintergreen, Virginia.
Note. Rates and areas updated December 22, 2004.
Travel during the period November 1, 2004 to October 31, 2005*
Lodging M&IE Max.Per Diem
High-cost localities $158 $46 $204
All other localities 93 36 129
High-Cost Localities (key city and county)
Arizona
Phoenix/Scottsdale--Maricopa (January 1-May 31)
California
Monterey--Monterey (February 1--November 30)
Napa--Napa (May. 1--Oct. 31)
Palm Springs--Riverside (Jan. 1--May 31)
San Diego--San Diego
San Francisco--San Francisco
Santa Barbara--Santa Barbara
Santa Monica--City limits of Santa Monica
South Lake Tahoe--El Dorado (Dec. 1--Aug. 31)
Colorado
Aspen--Pitkin (Jan. 1--April 30)
Crested Butte--City limits of Crested Butte (Dec. 1--Mar. 31)
Silverthorne, Breckenridge--Summit (Dec. 1--March 31)
Telluride--San Miquel (Dec. 1--Sep. 30)
Vail--Eagle
District of Columbia
Washington, D.C.--Washington D.C.; the cities of Alexandria, Fairfax,
and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, in
Virginia; and the counties of Montgomery and Prince George's in Maryland
Delaware
Lewes--Sussex (July 1--Aug. 31)
Florida
Daytona Beach--Volusia (Feb. 1--Mar. 31)
Fort Lauderdale--Broward (Jan. 1--May 31)
Key West--Monroe
Miami--Miami-Dade (Oct. 1--May 31)
Naples--Collier (Jan 1.--Mar. 31)
Palm Beach--Palm Beach (also the cities of Boca Raton, Belray Beach,
Jupiter, Palm Beach Gardens, Palm Beach Shores, Singer Island, and
West Palm Beach) (Oct. 1--May 31)
Illinois
Chicago--Cook and Lake
Louisiana
New Orleans--Orleans and St. Bernard Parishes (Sep. 1--Nov. 30 and Feb. 1--Apr. 30)
Maryland
Baltimore--Baltimore
Cambridge/St. Michaels--Dorchester and Talbot (June 1--Aug. 31)
Ocean City--Worcester (July 1--Aug. 31)
For the counties of Mongomery and Prince George's, see District of Columbia
Massachusetts
Boston--Suffolk
Cambridge--City limits of Cambridge
Hyannis--Barnstable (July1--Aug. 31)
Martha's Vineyard--Dukes (May 1--Aug. 15)
Nantucket--Nantucket
Michigan
Traverse City--Grand Traverse (July 1--Aug. 31)
New Jersey
Atlantic City--Atlantic (May 1--Oct. 31)
Cape May--Cape May (except Ocean City) (Jun. 1--Aug. 31)
Middlesex--Edison (except Piscataway)
Ocean City--City limits of Ocean City (Jun. 1--Oct. 31)
Princeton/Trenton--Mercer
New Mexico
Santa Fe--Santa Fe (July 1--Aug. 31)
New York
Carle Place/Gardent City/Glen Cove--Nassau
Great Neck/Plainview/Rockville Centre/Syosset/Uniondale/Woodbury--Nassau
Lake Placid--Essex (July 1--Aug. 31)
Manhattan--Includes the boroughs of Brooklyn, Queens, The Bronx and Staten Island
Riverhead/Ronkonkoma/Melville--Suffolk
Tarrytown--Westchester (except White Plains)
White Plains--City limits of White Plains
North Carolina
Kill Devil--Dare (Apr. 1--Oct. 31)
Pennsylvania
Hershey--City limits of Hershey (May 1--Aug. 31)
Montgomery--King of Prussia, Ft. Washington, Bala Cynwyd
Philadelphia--Philadelphia
Rhode Island
Jamestown/Middletown/Newport--Newport (May 1-Oct. 31)
Providence--Providence
South Carolina
Hilton Head--Beaufort (Apr. 1-Oct. 31)
Utah
Park City--Summit (Dec. 1--Mar. 31)
Virginia
For the cities of Alexandria, Fairfax, and Falls Church, and the counties
of Arlington, Fairfax, and Loudoun, see District of Columbia
Virginia Beach--Cities of Virginia Beach, Norfolk, Portsmouth, Chesapeake,
and Suffolk (Jun. 1--Aug. 31)
Washington
Seattle--King (May 1-Oct. 31)
*Note. Special rules may apply. For full details see Rev. Proc. 2004-60 in Internal Revenue Bulletin 2004-42.
Per Diem Amounts 2003/2004--High- and Low-Cost Rates
Travel during the period November 1, 2003 to October 31, 2004*
Lodging M&IE Max.Per Diem
High-cost localities $161 $46 $207
All other localities 90 36 126
High-Cost Localities (key city and county)
California
Napa--Napa (Apr. 1--Nov. 15)
Palm Springs--Riverside (Jan. 1--May 31)
San Francisco--San Francisco
Santa Monica--City limits of Santa Monica
Tahoe City--Placer
Colorado
Aspen--Pitkin (Jan. 1--April 30)
Silverthorne, Keystone--Summit
Telluride--San Miquel (Dec. 20--Sep. 30)
Vail--Eagle (Dec. 1--March 31)
District of Columbia
Washington, D.C.--Washington D.C.; the cities of Alexandria, Fairfax,
and Falls Church, and the counties of Arlington, Fairfax, and Loudoun, in
Virginia; and the counties of Montgomery and Prince George's in Maryland
Florida
Key West--Monroe (Jan. 1--April 30)
Naples--Collier (Dec. 16--April 15)
Idaho
Coeur d'Alene--Kootenai (June 1--Sep. 30)
Sun Valley--City limits of Sun Valley
Illinois
Chicago--Cook and Lake counties
Louisiana
New Orleans/St. Bernard--Orleans, St. Bernard, Plaquemine, and Jefferson
Parishes (Jan. 1--May 31)
Maine
York--Kennebunk, Kittery, Sanford (Jun. 15--Oct. 31)
Maryland
Baltimore--Baltimore
Ocean City--Worcester (June 15--Oct. 31)
For the counties of Mongomery and Prince George's, see District of Columbia
Massachusetts
Boston--Suffolk
Cambridge--Middlesex County (except Lowell)
Martha's Vineyard--Dukes (June 1--Oct. 15)
Nantucket--Nantucket (Jun. 15--Oct. 15)
Michigan
Mackinac Island--Mackinac
Traverse City--Grand Traverse
Montana
Big Sky--Gallatin (except West Yellowstone Park)
Nevada
Douglas--Stateline
New Jersey
Atlantic--Atlantic City (Jun. 1--Nov. 30)
Cape May--Cape May (except Ocean City) (Jun. 1--Nov. 30)
Middlesex--Edison (except Piscataway)
Ocean City--City limits of Ocean City (Jun. 15--Sep. 15)
Newark--Essex, Bergen, Hudson, and Passaic
Piscataway, Bellemead--Somerset and city limits of Piscataway
Princeton/Trenton--Mercer County
New York
The Bronx/Queens
Brooklyn
Manhattan--Manhattan
Nassau County, Great Neck--Nassau County
Richmond--Staten Island
Suffolk County--Suffolk County
White Plains--City limits of White Plains
Pennsylvania
Hershey--City limits of Hershey (June 1--Sep. 15)
Montgomery--King of Prussia, Ft. Washington, Bala Cynwyd
Philadelphia--Philadelphia
Utah
Park City--Summit (Dec. 15--Mar. 31)
Virginia
For the cities of Alexandria, Fairfax, and Falls Church, and the counties
of Arlington, Fairfax, and Loudoun, see District of Columbia
Wintergreen--Nelson
Washington
King--Seattle
*Note. Special rules may apply. For full details see Rev. Proc. 2003-80 in Internal Revenue Bulletin 2003-45.
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, 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
Jul.1, 01--Dec.31, 01 36.88 0.2017 0.1538 0.1479
Jan.1, 01--Jun.30, 01 35.84 0.1961 0.1495 0.1437
Jul.1, 00--Dec.31, 00 34.57 0.1891 0.1442 0.1386
Jan.1, 00--Jun.30, 00 32.98 0.1804 0.1376 0.1323
Jul.1, 99--Dec.31, 99 32.41 0.1773 0.1352 0.1300
Jan.1, 99--Jun.30, 99 32.69 0.1788 0.1364 0.1311
Jul.1, 98--Dec.31, 98 31.81 0.1740 0.1327 0.1276
Jan.1, 98--Jun.30, 98 31.60 0.1729 0.1318 0.1267
Jul.1, 97--Dec.31, 97 31.72 0.1735 0.1323 0.1272
Jan.1, 97--Jun.30, 97 31.73 0.1735 0.1323 0.1272
Jul.1, 96--Dec.31, 96 31.61 0.1729 0.1318 0.1267
Jan.1, 96--Jun.30, 96 32.20 0.1761 0.1343 0.1291
Jul.1, 95--Dec.31, 95 30.86 0.1688 0.1287 0.1237
Jan.1. 95--Jun.30, 95 31.52 0.1724 0.1315 0.1264
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 1998-2008 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 03/26/08