Contents Introduction .............................................................................. 1 Localities Eligible for $166 ($40 M & IE) Per Diem Amount Under the High-Low Substantiation Method .................. 2 Maximum Federal Per Diem Rates ......................................... 4 How To Get More Information ................................................ 19 Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home, on or after January 1, 1997, within the conti- nental United States (CONUS). It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. For a detailed discussion on the tax treatment of a per diem allowance, see chapter 16 of Publication 535, BusinessExpenses, or Revenue Procedure 96–64, 1996–53 I.R.B. 52. High-low method. The Localities Eligible for $166($40 M & IE) Per Diem Amount Under the High-lowSubstantiation Methodchart on pages 2 and 3 lists the localities that are treated under that method as high cost localities for 1997 or the part of the year shown in parenthesis. All other localities within CONUS are eli- gible for $109 ($32 M & IE) per diem under the high-low method. Regular federal per diem rate method. The Maxi-mum Federal Per Diem Rateschart that begins on page 4 of this publication gives the regular federal per diem rate, including the separate rate for meals and inci- dental expenses (M & IE), for each locality. Travel outside CONUS. The federal per diem rates for localities outside CONUS, including Alaska, Hawaii, Puerto Rico, the Northern Mariana Islands, U.S. pos- sessions, and all foreign localities, are published monthly. You can buy the per diem supplement, Maxi-mum Travel Per Diem Allowances for Foreign Areas, from the U.S. Govern ment Print ing Of fice. Call ( 202) 512–1800 (not a toll-free number) or write: U.S. Gov- ernment Printing Office, P.O. Box 371954, Pittsburgh, PA 15250–7974. Per diem rates on the internet. You can access the federal per diem rates on the internet. • The rates for travel within CONUS are at: http://www.fss.gsa.gov• The rates for travel outside CONUS are at: http://www.state.govor gopher://dosfan.lib.uic.edu. Department of the Treasury Internal Revenue Service Publicat ion 1 54 2 Rev. May 1997 Cat. No. 12684I Per Di em Rates (For Tra vel Within the Continenta l U ni te d States) G et f orms and other informat ion faste r and easier by:COMPUTER • World Wide Web • http://www.irs.ustreas.gov• FTP • ftp.irs.ustreas.gov • IRIS at FedWorld • (703) 321-8020FAX • From your FAX machine, dial • (703) 487-4160See How To Get More Informationin this publication.
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8/14/2019 US Internal Revenue Service: p1542--1997
Localities Eligible for $166 ($40 M & IE) Per Diem AmountUnder the High-Low Substantiation Method .................. 2
Maximum Federal Per Diem Rates ......................................... 4
How To Get More Information ................................................ 19
IntroductionThis publication is for employers who pay a per diemallowance to employees for business travel away fromhome, on or after January 1, 1997, within the conti-nental United States (CONUS). It gives the maximumper diem rate you can use without treating part of theper diem allowance as wages for tax purposes. For adetailed discussion on the tax treatment of a per diemallowance, see chapter 16 of Publication 535, Business Expenses , or Revenue Procedure 96–64, 1996–53I.R.B. 52.
High-low method. The Localities Eligible for $166 ($40 M & IE) Per Diem Amount Under the High-low Substantiation Method chart on pages 2 and 3 lists thelocalities that are treated under that method as highcost localities for 1997 or the part of the year shown inparenthesis. All other localities within CONUS are eli-gible for $109 ($32 M & IE) per diem under the high-lowmethod.
Regular federal per diem rate method. The Maxi- mum Federal Per Diem Rates chart that begins on page4 of this publication gives the regular federal per diemrate, including the separate rate for meals and inci-dental expenses (M & IE), for each locality.
Travel outside CONUS. The federal per diem ratesfor localities outside CONUS, including Alaska, Hawaii,Puerto Rico, the Northern Mariana Islands, U.S. pos-sessions, and all foreign localities, are publishedmonthly. You can buy the per diem supplement, Maxi- mum Travel Per Diem Allowances for Foreign Areas ,from the U.S. Government Printing Office. Call (202)512–1800 (not a toll-free number) or write: U.S. Gov-ernment Printing Office, P.O. Box 371954, Pittsburgh,PA 15250–7974.
Per diem rates on the internet. You can access thefederal per diem rates on the internet.
• The rates for travel within CONUS are at:http://www.fss.gsa.gov
• The rates for travel outside CONUS are at:http://www.state.gov or gopher://dosfan.lib.uic.edu.
Department of the TreasuryInternal Revenue Service
Publicat ion 1542Rev. May 1997Cat. No. 12684I
Per DiemRates(For Travel Within theContinenta l UnitedStates)
Get f orms and other informat ion faster and easier by:COMPUTER
• World Wide Web • http://www.irs.ustreas.gov• FTP • ftp.irs.ustreas.gov• IRIS at FedWorld • (703) 321-8020
FAX• From your FAX machine, dial • (703) 487-4160See How To Get More Information in this publication.
8/14/2019 US Internal Revenue Service: p1542--1997
Localities Eligible For $166 ($40 M&IE) Per Diem Amount Under the High-Low Substantiation Method*
Key City County and other defined location
ArizonaGrand CanyonPhoenix/Scottsdale
(October 1-May 14)
All points in the Grand Canyon National Park and Kaibab National Forest within Coconino CountyMaricopa
CaliforniaGualala/Point Arena
Los Angeles
Palo Alto/San JoseSan FranciscoSouth Lake TahoeYosemite Nat’l Park
(April 1-October 31)
Mendocino
Los Angeles, Kern, Orange, and Ventura Counties; Edwards Air Force Base; Naval Weapons Centerand Ordnance Test Station, China LakeSanta ClaraSan FranciscoEl DoradoMariposa
CONUS, Standard rate(Applies to all locations within CONUS not specifically listed below orencompassed by the boundary definition of a listed point. However,the standard CONUS rate applies to all locations within CONUS,including those defined below, for certain relocation subsistenceallowances. See parts 302-2, 302-4, and 302-5 of this subtitle.)
FairfieldHartford and MiddlesexNew HavenNew London
WindhamLitchfieldTolland
867575
8667537855
124105105
12010183
11285
383030
3434303430
DELAWAREDoverLewes
(June 1-September 14)(September 15-May 31)
Wilmington
KentSussex
New Castle
52
785183
86
11689
121
34
383838
DISTRICT OF COLUMBIAWashington, DC (also the cities of Alexandria, Falls Church, and Fairfax,and the counties of Arllington, Loudoun, and Fairfax in Virginia; and thecounties of Montgomery and Prince Georges in Maryland) (See alsoMaryland and Virginia)
DaneMilwaukeeManitowocWinnebagoRacine and KenoshaOneidaSheboyganDoor
Waushara
Columbia
6166
595055
6855
996962705255585251
655051
10754
3038
303034
3034
343434343034343030
303030
3838
91104
898089
9889
13310396
1048289928281
958081
14592
1Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of t he key city, including
independent entities located within those boundaries.”
2Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, t he corporate limits of t he key city as well as the
boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties.”
3Military installations or Government-related facilities (whether or not specifically named) that are located partially within the city or county boundary shall include
“all locations that are geographically part of the military installation or Government-related facilit y, even though part(s) of such activities may be located outside thedefined per diem locality.”
4 Federal agencies may submit a request to GSA for review of the costs covered by per diem in a particular city or area where the standard CONUS rate applieswhen travel to that location is repetitive or on a continuing basis and travelers’ experiences indicate that the prescribed rate is inadequate. Other per diem localitieslisted in this appendix will be reviewed on an annual basis by GSA to determine whether rates are adequate. Requests for per diem rate adjustments shall besubmitted by the agency headquarters office to the General Services Administration, Office of Governmentwide Policy, Attn: Travel and Transportation ManagementPolicy Division (MTT), Washington, D.C. 20405. Agencies should designate an individual responsible for reviewing, coordinating, and submitting to GSA any requestfrom bureaus or subagencies. Requests for rate adjustments shall include a city designation, a description of the surrounding location involved (county or otherdefined area), and a recommended rate supported by a statement explaining the circumstances that cause the existing rate to be inadequate. The request also mucontain an estimate of the annual number of trips to the location, the average duration of such trips, and the primary purpose of travel to the locations. Agenciesshould submit their requests to GSA no later than May 1 in order for a city to be included in the annual review.
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Free publications and forms. To order free publica-tions and forms, call 1–800–TAX–FORM(1–800–829–3676). You can also write to the IRSForms Distribution Center nearest you. Check your in-come tax package for the address. Your local libraryor post office also may have the items you need.
For a list of free tax publications, order Publication910, Guide to Free Tax Services . It also contains an
index of tax topics and related publications and de-scribes other free tax information services availablefrom IRS, including tax education and assistance pro-grams.
If you have access to a personal computer andmodem, you also can get many forms and publicationselectronically. See Quick and Easy Access to Tax Help and Forms in your income tax package for details.
Tax questions. You can call the IRS with your tax
questions. Check your income tax package or tele-phone book for the local number, or you can call1–800–829–1040.
TTY/TDD equipment. If you have access to TTY/TDDequipment, you can call 1–800–829–4059 to ask taxquestions or to order forms and publications. See yourincome tax package for the hours of operation.
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