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 2013–65 (the per diem substantiation method) are $259 for travel to any high-cost locality and $172 for travel to any other locality within CONUS. The amount of the $259 high rate and $172 low rate that is treated as paid for meals for purposes of § 274(n) is $65 for travel to any high-cost 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 2013–65 (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.

Bulletin No. 2014–42 723 October 14, 2014

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

Arizona

$216 or more, and are high-cost localities for all of the calendar year or the portion

Key city

of the calendar year specified in parentheses under the key city name.

County or other defined

location

Sedona City limits of Sedona

(March 1–May 31)

California

Monterey Monterey

(July 1–August 31)

Napa Napa

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

San Francisco San Francisco

San Mateo/Foster City/Belmont San Mateo

San Barbara San Barbara

Santa Cruz Santa Cruz

(June 1–August 31)

Santa Monica City limits of Santa Monica

Sunnyvale/Palo Alto/San Jose Santa Clara

Colorado

Aspen Pitkin

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

Denver/Aurora Denver, Adams, Arapahoe and Jefferson

Steamboat Springs Routt

(December 1–March 31)

Telluride San Miguel

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

Vail Eagle

(December 1–March 31 and July 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

Boca Raton/Delray Beach/Jupiter Palm Beach and Hendry

(January 1–April 30)

Fort Lauderdale Broward

(January 1–March 31)

Fort Walton Beach/De Funiak Springs Okaloosa and Walton

(June 1–July 31)

Key West Monroe

Miami Miami-Dade

(October 1–March 31)

Naples Collier

(January 1–April 30)

Illinois

October 14, 2014 724 Bulletin No. 2014–42

County or other defined

Key city location

Chicago Cook and Lake

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

Louisiana

New Orleans Orleans, St. Bernard, Jefferson and Plaquemine Parishes

(October 1–June 30)

Maine

Bar Harbor Hancock

(July 1–August 31)

Maryland

Baltimore City Baltimore City

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

Montana

Glendive/Sidney Dawson and Richland

New Hampshire

Conway Carroll

(July 1–August 31)

New York

Glens Falls Warren

(July 1–August 31)

Lake Placid Essex

(July 1–August 31)

New York City Bronx, Kings, New York, Queens and Richmond

Saratoga Springs/Schenectady Saratoga and Schenectady

(July 1–August 31)

Tarrytown/White Plains/New Rochelle Westchester

North Carolina

Kill Devil Dare

(July 1–August 31)

North Dakota

Williston Williams, Mountrail and McKenzie

Pennsylvania

Bulletin No. 2014–42 725 October 14, 2014

County or other defined

Key city location

Philadelphia Philadelphia

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

Rhode Island

Jamestown/Middletown/Newport Newport

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

South Carolina

Charleston Charleston, Berkeley and Dorchester

(March 1–May 31)

Texas

Midland Midland

Utah

Park City Summit

(December 1–March 31)

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

Jackson/Pinedale Teton and Sublette

(July 1–August 31)

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 2013–65.

a. The following localities have been added to the list of high-cost localities: San Mateo/Foster City/Belmont, California; Sunnyvale/Palo Alto/San Jose, California; Glendive/Sidney, Montana; Williston, North Dakota.

b. The following localities have changed the portion of the year in which they are high-cost localities: Sedona, Arizona; Napa, California; Vail, Colorado; Fort Lauderdale, Florida; Miami, Florida; Philadelphia, Pennsylvania.

c. The following localities have been removed from the list of high-cost localities: Yosemite National Park, California; San Diego, California; Floral Park/Garden City/Great Neck, New York.