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 2016–58 (the per diem substantiation method) are $284 for travel

to any high-cost locality and $191 for travel to any other locality within CONUS. The amount of the $284 high rate and $191 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 2016–58 (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.

2. High-cost localities . The following localities have a federal per diem rate of $238 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

Mill Valley/San Rafael/Novato

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

Monterey

(July 1–August 31)

Napa

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

Oakland

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

Marin

Monterey

Napa

Alameda

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

Denver/Aurora Denver, Adams, Arapahoe, and Jefferson

Grand Lake Grand

(December 1–March 31)

Silverthorne/Breckenridge

(December 1–March 31)

Steamboat Springs

(December 1–March 31)

Summit

Routt

Telluride San Miguel

Vail Eagle

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

Delaware

Lewes

(July 1–August 31)

District of Columbia

Sussex

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)

October 16, 2017 322 Bulletin No. 2017–42

Key city County or other defined location

Florida

Boca Raton/Delray Beach/Jupiter

(January 1–April 30)

Fort Lauderdale

(January 1–April 30)

Fort Myers

(February 1–March 31)

Fort Walton Beach/De Funiak Springs

(June 1–July 31)

Palm Beach and Hendry

Broward

Lee

Okaloosa and Walton

Key West Monroe

Miami Miami-Dade

(December 1–March 31)

Naples

(December 1–April 30)

Illinois

Chicago

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

Maine

Bar Harbor

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

Maryland

Ocean City

(July 1–August 31)

Collier

Cook and Lake

Hancock

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)

Hyannis

(July 1–August 31)

Martha’s Vineyard

(June 1–September 30)

Nantucket

(June 1–September 30)

Michigan

Petoskey

(July 1–August 31)

Traverse City/Leland

(July 1–August 31)

New York

Lake Placid

(July 1–August 31)

Barnstable less the city of Falmouth

Dukes

Nantucket

Emmet

Grand Traverse and Leelanau

Essex

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

Saratoga Springs/Schenectady Saratoga and Schenectady

(July 1–August 31)

Oregon

Portland

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

Seaside

(July 1–August 31)

Multnomah

Clatsop

Bulletin No. 2017–42 323 October 16, 2017

Key city County or other defined location

Pennsylvania

Hershey

(June 1–August 31)

Philadelphia

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

Rhode Island

Jamestown/Middletown/Newport

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

South Carolina

Charleston

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

Utah

Park City

(December 1–March 31)

Virginia

Virginia Beach

(June 1–August 31)

Wallops Island

(July 1–August 31)

Hershey

Philadelphia

Newport

Charleston, Berkeley and Dorchester

Summit

City of Virginia Beach

Accomack

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

counties of Arlington and Fairfax

Washington

Seattle King

Vancouver Clark, Cowlitz, and Skamania

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

Wyoming

Jackson/Pinedale

(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 2016–58.

a. The following localities have been

added to the list of high-cost localities: Oakland, California; Lewes, Delaware; Fort Myers, Florida; Hyannis, Massachusetts; Petoskey, Michigan; Portland, Oregon; Vancouver, Washington. b. The following localities have changed

the portion of the year in which they are high-cost localities: Aspen, Colorado; Denver/Aurora, Colorado; Telluride, Colorado; Vail, Colorado; Bar Harbor, Maine; Ocean City, Maryland; Nantucket, Massachusetts; Philadelphia, Pennsylvania; Jamestown/ Middletown/Newport, Rhode Island; Jackson/Pinedale, Wyoming. c. The following localities have been re moved from the list of high-cost localities: Sedona, Arizona; Los Angeles,

California; Vero Beach, Florida; Kill Devil, North Carolina.