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 2014–57 (the per diem substantiation method) are $275 for travel to any high-cost locality and $185 for travel to any other locality within CONUS. The amount of the $275 high rate and $185 low rate that is treated as paid for meals for purposes of § 274(n) is $68 for travel to any high-cost locality and $57 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 2014–57 (the meal and incidental expenses only substantiation method) are $68 for travel to any high-cost locality and $57 for travel to any other locality within CONUS.

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

$230 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

California Mono

Mammoth Lakes

(December 1–February 29)

Monterey Monterey

(July 1–August 31)

Napa Napa

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

San Francisco San Francisco

San Mateo/Foster City/Belmont San Mateo

Santa Barbara Santa Barbara

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

Grand Lake Grand

(December 1–March 31)

Silverthorne/Breckenridge Summit

(December 1–March 31)

Steamboat Springs Routt

(December 1–March 31)

Telluride San Miguel

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

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

(December 1–March 31)

Naples Collier

(January 1–April 30)

Illinois

Chicago Cook and Lake

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

October 5, 2015 462 Bulletin No. 2015–40

Key city County or other defined location

Maine

Bar Harbor Hancock

(July 1–August 31)

Maryland

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

(June 1–September 30)

Nantucket Nantucket

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

Michigan

Traverse City/Leland Grand Traverse/Leelanau

(July 1–August 31)

New York

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)

Pennsylvania

Hershey Hershey

(June 1–August 31)

Philadelphia Philadelphia

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

1–September 30)

Rhode Island

Jamestown/Middletown/Newport Newport

(June 1–August 31)

South Carolina

Charleston Charleston, Berkeley and Dorchester

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

Texas

Midland Midland

Utah

Park City Summit

(December 1–March 31)

Virginia

Virginia Beach City of Virginia Beach

(June 1–August 31)

Wallops Island Accomack

(July 1–August 31)

Bulletin No. 2015–40 463 October 5, 2015

Key city County or other defined location

Washington, DC Metro Area Cities of Alexandria, Fairfax, and Falls Church; counties of Arlington and Fairfax

Washington

Seattle King

Wyoming

Jackson/Pinedale Teton and Sublette

(June 1–September 30)

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 2014–57.

a. The following localities have been added to the list of high-cost localities: Mammoth Lakes, California; Grand Lake, Colorado; Silverthorne/Breckenridge, Colorado; Traverse City/Leland, Michigan; Hershey, Pennsylvania; Wallops Island, Virginia.

b. The following localities have changed the portion of the year in which they are high-cost localities: Napa, California; Telluride, Colorado; Miami, Florida; Martha’s Vineyard, Massachusetts; Nantucket, Massachusetts; Jamestown/ Middletown/Newport, Rhode Island; Charleston, South Carolina; Jackson/ Pinedale, Wyoming.

c. The following localities have been removed from the list of high-cost localities: Sedona, Arizona; Santa Cruz, California; New Orleans, Louisiana; Baltimore City, Maryland; Cambridge/St. Michaels, Maryland; Glendive/Sidney, Montana; Conway, New Hampshire; Glens Falls, New York; Tarrytown/White Plains/New Rochelle, New York; Kill Devil, North Carolina; Williston, North Dakota.