Fringe Benefits

Small Business Taxes & Management--Copyright 1998-2008, A/N Group, Inc.

CAUTION--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)

 

High-Low Per Diem Amounts 2007/2008--High- and Low-Cost Rates

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

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