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 2019-55 (the per diem substantiation method) are $292 for travel to any high-cost locality and $198 for travel to any other locality within CONUS. The amount of the $292 high rate and $198 low rate that is treated as paid for meals for purposes of § 274(n) is $71 for travel to any high-cost locality and $60 for travel to any other locality within CONUS. See section 5.02 of Rev. Proc. 201948 (or successor). The per diem rates in lieu of the rates described in Notice 201955 (the meal and incidental expenses only substantiation method) are $71 for travel to any high-cost locality and $60 for travel to any other locality within CONUS.

2. High-cost localities . The following localities have a federal per diem rate of $245 or more, and are high-cost localities for the specified portion of the calendar year.

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County or Other Key City Portion of Calendar Year Defned Location

Arizona

October 1 – December 1, March 1 – April 30, and SepSedona City Limits of Sedona tember 1 – September 30 California

Los Angeles

Los Angeles, Orange, Ventura, Edwards AFB less the city of Santa Monica

October 1 - October 31 and January 1 - September 30

Mill Valley/San Rafael/Novato Marin October 1 – October 31 and June 1 – September 30 Monterey Monterey June 1 – August 31 Napa Napa October 1 – November 30 and April 1 – September 30 Oakland Alameda October 1 – September 30 San Diego San Diego February 1 – July 31 San Francisco San Francisco October 1 – September 30 San Mateo/Foster City/Belmont San Mateo October 1 – September 30 Santa Barbara Santa Barbara October 1 – September 30 Santa Monica City limits of Santa Monica October 1 – September 30 Sunnyvale/Palo Alto/San Jose Santa Clara October 1 – September 30 Colorado Aspen Pitkin October 1 – March 31 and June 1 – September 30 Crested Butte/Gunnison Gunnison December 1 – March 31

Denver, Adams, Arapahoe, and JefDenver/Aurora October 1 – October 31 and April 1 – September 30 ferson

Grand Lake Grand December 1 – March 31 Silverthorne/Breckenridge Summit December 1 – March 31 Telluride San Miguel October 1 – September 30 Vail Eagle October 1 – September 30 Delaware Lewes Sussex 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 coun October 1 – September 30

ties of Montgomery and Prince George's in Maryland) (See also Maryland and Virginia)

Florida Boca Raton/Delray Beach/JupiPalm Beach and Hendry December 1 – April 30 ter

Fort Lauderdale Broward January 1 – April 30 Fort Meyers Lee February 1 – March 31 Fort Walton Beach/De Funiak Okaloosa and Walton June 1 – July 31 Springs

Gulf Breeze Santa Rosa June 1 – July 31 Key West Monroe October 1 – July 31 Miami Miami-Dade December 1 – March 31 Naples Collier December 1 – April 30 Vero Beach Indian River December 1 – April 30

Bulletin No. 2020–40 787 September 28, 2020

County or Other Key City Portion of Calendar Year Defned Location

Georgia Jekyll Island/Brunswick Glynn March 1 – July 31 Illinois Chicago Cook and Lake October 1 – November 30 and April 1 – September 30 Maine Bar Harbor/Rockport Hancock and Knox July 1 – August 31 Kennebunk/Kittery/Sanford York July 1 – August 31 Maryland Ocean City Worcester July 1 – August 31 Washington, DC Metro Area Montgomery and Prince George’s October 1 – September 30 Massachusetts Boston/Cambridge Suffolk, City of Cambridge October 1 – September 30 Falmouth City limits of Falmouth July 1 – August 31 Hyannis Barnstable less the city of Falmouth July 1 – August 31 Martha's Vineyard Dukes June 1 – September 30 Nantucket Nantucket June 1 – September 30 Michigan Petoskey Emmet July 1 – August 31 Traverse City Grand Traverse July 1 – August 31 Montana Big Sky/West Yellowstone/­ Gallatin and Park June 1 – September 30 Gardiner

New Mexico Carlsbad Eddy October 1 – September 30 New York Lake Placid Essex July 1 – August 31

Bronx, Kings, New York, Queens, New York City October 1 – December 31 and March 1 – September 30 and Richmond

Oregon Portland Multnomah October 1 – October 31 and June 1 – September 30 Seaside Clatsop July 1 – August 31 Pennsylvania Hershey Hershey June 1 – August 31

October 1 – November 30, March 1 – June 30, and SepPhiladelphia Philadelphia tember 1 – September 30 Rhode Island Jamestown/Middletown/Newport Newport October 1 – October 31 and June 1 – September 30 South Carolina Charleston Charleston, Berkeley, and Dorchester October 1 – November 30 and March 1 – September 30 Tennessee Nashville Davidson October 1 – September 30 Utah Park City Summit December 1 – March 31

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County or Other Key City Portion of Calendar Year Defned Location

Virginia Virginia Beach City of Virginia Beach June 1 – August 31 Wallops Island Accomack July 1 – August 31

Washington, DC Metro Area

Cities of Alexandria, Fairfax, and Falls Church; Counties of Arlington and Fairfax

October 1 – September 30

Washington Seattle King October 1 – September 30 Vancouver Clark, Cowlitz, and Skamania October 1 – October 31 and June 1 – September 30 Wyoming Cody Park June 1 – September 30 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 2019-55. a. The following localities have been added to the list of high-cost localities: Los Angeles, California; San Diego, California; Gulf Breeze, Florida; Kennebunk/Kittery/Sanford, Maine; Virginia Beach, Virginia. b. The following localities have changed the portion of the year in which they are high-cost localities: Sedona, Arizona; Monterey, California; Santa Barbara, California; District of Columbia (see also Maryland and Virginia); Naples, Florida; Jekyll Island/Brunswick, Georgia; Boston/ Cambridge, Massachusetts; Philadelphia, Pennsylvania; Jamestown/ Middletown/Newport, Rhode Island; Charleston, South Carolina. c. The following localities have been removed from the list of high-cost localities: Midland/Odessa, Texas; Pecos, Texas.