SECTION 5. HIGH-LOW

SUBSTANTIATION METHOD

.01 In general . If a payor pays a per diem allowance in lieu of reimbursing actual lodging, meal, and incidental expenses an employee incurs or will incur for travel away from home and the payor uses the high-low substantiation method described in this section 5 for travel within CONUS, the amount of the expenses that is deemed substantiated for each calendar day is equal to the lesser of the per diem allowance for that day or the amount computed at the rate provided in section 5.02 of this revenue procedure for the locality of travel for that day or partial day (see section 6.04 of this revenue procedure). Except as provided in section 5.06 of this revenue procedure, this high-low substantiation method may be used in lieu of the per diem substantiation method provided in section 4.01 of this revenue procedure, but may not be used instead of the meal and incidental expenses only per diem substantiation method provided in section 4.02 of this revenue procedure. .02 Specific high-low rates . Except as provided in section 5.06 of this revenue procedure, the per diem rate set forth in this section 5.02 is $233 for travel to any “highcost locality” specified in section 5.03 of this revenue procedure, and $160 for travel to any other locality within CONUS. The high or low rate, as appropriate, applies as if it were the federal per diem rate for the locality of travel. For purposes of applying the high-low substantiation method and the § 274(n) limitation on meal ex

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penses (see section 6.05(3) of this revenue procedure), the amount of the high and low rates that is treated as paid for meals is

$65 for a high-cost locality and $52 for any other locality within CONUS.

.03 High-cost localities . The following localities have a federal per diem rate of

$196 or more, and are high-cost localities for all of the calendar year or the portion of the calendar year specified in parentheses under the key city name:

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 Barbara 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 Denver, Adams, Arapahoe, and Jefferson Silverthorne/Breckenridge Summit (December 1-March 31) Steamboat Springs Routt (December 1-March 31) Telluride San Miguel (December 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/De Funiak 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

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Key City County or other defined location

Louisiana

New Orleans Orleans, St. Bernard, Jefferson and (October 1-June 30) Plaquemine Parishes

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 Prince George’s

Massachusetts

Boston/Cambridge Suffolk, City of Cambridge Falmouth City limits of Falmouth (July 1-August 31) Martha’s Vineyard Dukes (July 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 (includes the boroughs of Manhattan, Brooklyn, Bronx, Kings, New York, Queens, the Bronx, Queens and Staten Island) Richmond

Riverhead/Ronkonkoma/Melville Suffolk (June 1-August 31) Saratoga Springs/Schenectady Saratoga and Schenectady (July 1-August 31) Tarrytown/White Plains/New Rochelle Westchester

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)

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Key City County or other defined location

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 Alexandria, Fairfax, and Falls Church; 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)

before January 1, 2011, if those rates and localities are used consistently during this period for all employees reimbursed under this method.