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 2021-52 (the per diem substantiation method) are $297 for travel to any high-cost locality and $204 for travel to any other locality within CONUS. The amount of the $297 high rate and $204 low rate that is treated as paid for meals for purposes of § 274(n) is $74 for travel to any high-cost locality and $64 for travel to any other locality within CONUS. See section 5.02 of Rev. Proc. 2019-48 (or

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successor). The per diem rates in lieu of the rates described in Notice 2021-52 (the meal and incidental expenses only substantiation method) are $74 for travel to

any high-cost locality and $64 for travel to any other locality within CONUS.

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

$250 or more, and are high-cost localities for the specified portion of the calendar year:

County or Other Key Cit y Portion of Calendar Year Defned Location

Alabama Gulf Shores Baldwin June 1 – July 31 Arizona Phoenix/Scottsdale Maricopa February 1 – March 31 Sedona City limits of Sedona October 1 – September 30 California Los Angeles Los Angeles, Orange, and Ventura, and October 1 - October 31 and January 1 - September 30 Edwards AFB, but not Santa Monica

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 –September 30 Oakland Alameda October 1 – September 30 San Diego San Diego February 1 – August 31 San Francisco San Francisco October 1 – September 30 San Luis Obispo San Luis Obispo June 1 – August 31 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 Denver/Aurora Denver, Adams, Arapahoe, and October 1 – October 31 and April 1 – September 30 Jefferson

Durango La Plata June 1 – September 30 Grand Lake Grand December 1 – March 31 Silverthorne/Breckenridge Summit October 1 – March 31 and June 1 – September 30 Steamboat Springs Routt 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 October 1 – September 30 counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland) (See also Maryland and Virginia)

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County or Other Key Cit y Portion of Calendar Year Defned Location

Florida Boca Raton/Delray Beach/Jupiter Palm Beach and Hendry December 1 – April 30 Bradenton Manatee February 1 – March 31 Cocoa Beach Brevard February 1 – March 31 Fort Lauderdale Broward October 1 – April 30 Fort Myers Lee February 1 – March 31 Fort Walton Beach/DeFuniak Okaloosa and Walton October 1 – October 31 Springs March 1 – September 30

Fort Walton Beach/DeFuniak Okaloosa and Walton October 1 – October 31 Springs March 1 – September 30

Gulf Breeze Santa Rosa June 1 – July 31 Key West Monroe October 1 – September 30 Miami Miami-Dade December 1 – March 31 Naples Collier December 1 – April 30 Panama City Bay June 1 – July 31 Pensacola Escambia June 1 – July 31 Punta Gorda Charlotte February 1 – March 31 Sarasota Sarasota February 1 – April 30 Sebring Highlands February 1 – March 31 Stuart Martin February 1 – March 31 Vero Beach Indian River December 1 – April 30 Georgia Jekyll Island/ Brunswick Glynn March 1 – July 31 Idaho Sun Valley/Ketchum Blaine and Elmore December 1 – March 31 and June 1 – September 30 Illinois Chicago Cook and Lake October 1 – November 30 and April 1 – September 30 Maine Bar Harbor/ Rockport Hancock and Knox October 1 – October 31 and July 1 – September 30 Kennebunk/Kittery/Sanford York July 1 – August 31 Portland Cumberland and Sagadahoc July 1 – August 31 Maryland Ocean City Worcester July 1 – August 31 Washington, DC Metropolitan Montgomery and Prince George’s October 1 – September 30 Area

Montgomery and Prince George’s October 1 – September 30

Massachusetts Boston/Cambridge Suffolk and City of Cambridge October 1 – September 30 Falmouth City limits of Falmouth May 1 – August 31 Hyannis Barnstable less the city of Falmouth July 1 – August 31 Martha's Vineyard Dukes October 1 – September 30 Nantucket Nantucket October 1 –September 30 Michigan Mackinac Island Mackinac July 1 – August 31 Petoskey Emmet July 1 – August 31 Traverse City Grand Traverse July 1 – August 31

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County or Other Key Cit y Portion of Calendar Year Defned Location

Minnesota Duluth St. Louis October 1 – October 31 and June 1 – September 30 Montana Big Sky/West Yellowstone/ Gallatin and Park June 1 – September 30 Gardiner

Kalispell/Whitefsh Flathead July 1 – August 31 New Mexico Carlsbad Eddy October 1 – September 30 New Jersey Toms River Ocean 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 September 30

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

North Carolina Kill Devil Hills Dare April 1 – September 30 Oregon Lincoln City Lincoln July 1 – August 31 Portland Multnomah October 1 – October 31 and June 1 – September 30 Seaside Clatsop 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 October 1 – October 31 and June 1 – September 30 South Carolina Charleston Charleston, Berkeley, and Dorchester October 1 –September 30 Hilton Head Beaufort June 1 – August 31 Myrtle Beach Horry June 1 – August 31 Tennessee Nashville Davidson October 1 – September 30 Utah Moab Grand October 1 – October 31 and March 1 – September 30 Park City Summit October 1 – September 30 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, Falls Church, October 1 – September 30 and Fairfax; Counties of Arlington and Fairfax

October 1 – September 30

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County or Other Key Cit y Portion of Calendar Year Defned Location

Vermont Manchester Bennington October 1 – September 30 Washington Port Angeles/Port Townsend Clallam and Jefferson July 1 – August 31 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 October 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 2021-52. a. The following localities have been added to the list of high-cost localities: Gulf Shores, Alabama; Phoenix/Scottsdale, Arizona; San Luis Obispo, California; Durango, Colorado; Steamboat Springs, Colorado; Bradenton, Florida; Cocoa Beach, Florida; Gulf Breeze, Florida; Panama City, Florida; Pensacola, Florida; Punta Gorda, Florida; Sarasota, Florida; Sebring, Florida; Stuart, Florida; Sun Valley/Ketchum, Idaho; Portland, Maine; Mackinac Island, Michigan; Duluth, Minnesota; Kalispell/Whitefish, Montana; Toms River, New Jersey; Glens Falls, New York; Kill Devil Hills, North Carolina; Lincoln City, Oregon; Myrtle Beach, South Carolina; Moab, Utah; Manchester, Vermont; Port Angeles/Port Townsend, Washington.

b. The following localities have changed the portion of the year in which it is a high-cost locality: Sedona, Arizona; Napa, California; San Diego, California; Silverthorne/Breckenridge, Colorado; Fort Lauderdale, Florida; Fort Walton Beach/De Funiak Springs, Florida; Key West, Florida; Bar Harbor/Rockport, Maine; Falmouth, Massachusetts; Martha’s Vineyard, Massachusetts; Nantucket, Massachusetts; Jamestown/Middleton/Newport, Rhode Island; Charleston, South Carolina; Park City, Utah; Jackson/Pinedale, Wyoming. c. The following locality has been removed from the list of high-cost localities: Crested Butte/Gunnison, Colorado.