SECTION 5. HIGH-LOW

SUBSTANTIATION METHOD

1. Annual high-low rates . For purposes of the high-low substantiation method, the per diem rates in lieu of the rates described in Notice 2012–63 (the

October 28, 2013 440 2013–44 I.R.B.

per diem substantiation method) are $251 for travel to any high-cost locality and $170 for travel to any other locality within CONUS. The amount of the $251 high rate and $170 low rate that is treated as paid for meals for purposes of § 274(n) is $65 for travel to any highcost locality and $52 for travel to any

other locality within CONUS. See section 5.02 of Rev. Proc. 2011–47. The per diem rates in lieu of the rates described in Notice 2012–63 (the meal and incidental expenses only substantiation method) are $65 for travel to any high-cost locality and $52 for travel to any other locality within CONUS.

2. High-cost localities . The following localities have a federal per diem rate of $210 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

Sedona

(March 1–April 30)

California

Monterey

(July 1–August 31)

Napa

(October 1–November 30 and April 1–September 30)

City limits of Sedona

Monterey

Napa

San Diego San Diego San Francisco San Francisco Santa Barbara Santa Barbara 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

(December 1–March 31 and June 1–August 31)

Pitkin

Denver/Aurora Denver, Adams, Arapahoe, and Jefferson Steamboat Springs Routt

(December 1–March 31)

Telluride

(December 1–March 31 and June 1–September 30)

Vail

(December 1–August 31)

District of Columbia

San Miguel

Eagle

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

(January 1–April 30)

Fort Lauderdale

(January 1–May 31)

Fort Walton Beach/De Funiak Springs

(June 1–July 31)

Palm Beach/Hendry

Broward

Okaloosa and Walton

Key West Monroe Miami Miami-Dade

(January 1–March 31)

Naples

(January 1–April 30)

Illinois

Chicago

(October 1–November 30 and March 1–September 30)

Louisiana

New Orleans

(October 1–June 30)

Collier

Cook and Lake

Orleans, St. Bernard, Jefferson and Plaquemine Parishes

2013–44 I.R.B. 441 October 28, 2013

Key city County or other defined location Maine

Bar Harbor

(July 1–August 31)

Maryland

Baltimore City

(October 1–November 30 and March 1–September 30)

Cambridge/St. Michaels

(June 1–August 31)

Ocean City

(June 1–August 31)

Hancock

Baltimore City

Dorchester and Talbot

Worcester

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

(July 1–August 31)

Nantucket

(June 1–September 30)

New Hampshire

Conway

(July 1–August 31)

New York

Dukes

Nantucket

Carroll

Floral Park/Garden City/Great Neck Nassau Glens Falls Warren

(July 1–August 31)

Lake Placid

(July 1–August 31)

Manhattan (includes the boroughs of Manhattan,

Brooklyn, the Bronx, Queens and Staten Island)

Saratoga Springs/Schenectady

(July 1–August 31)

Essex

Bronx, Kings, New York, Queens, Richmond

Saratoga and Schenectady

Tarrytown/White Plains/New Rochelle Westchester North Carolina

Kill Devil

(June 1–August 31)

Pennsylvania

Dare

Philadelphia Philadelphia Rhode Island

Jamestown/Middletown/Newport

(October 1–October 31 and May 1–September 30)

South Carolina

Charleston

(March 1–May 31)

Texas

Newport

Charleston, Berkeley and Dorchester

Midland Midland Utah

Park City

(December 1–March 31)

Virginia

Summit

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

Jackson/Pinedale

(July 1–August 31)

Teton and Sublette

October 28, 2013 442 2013–44 I.R.B.

3. Changes in high-cost localities . The list of high-cost localities in this notice differs from the list of high-cost localities in section 5 of Notice 2012–63.

a. The following localities have been added to the list of high-cost localities: Santa Cruz, California; Boca Raton/Delray Beach/Jupiter, Florida; Charleston, South Carolina; and Midland, Texas.

b. The following localities have changed the portion of the year in which they are high-cost localities: Monterey, California; Telluride, Colorado; Miami, Florida; Chicago, Illinois; and Park City, Utah.

c. No localities have been removed from the list of high-cost localities.