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Aarp free tax preparation locations Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Aarp free tax preparation locations Accrual method, Accrual method taxpayers. Aarp free tax preparation locations , Accrual method. Aarp free tax preparation locations , Holders must use accrual method. Aarp free tax preparation locations , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Aarp free tax preparation locations Acquisition discount, Government obligations. Aarp free tax preparation locations , Acquisition discount on short-term obligations. Aarp free tax preparation locations Adjusted basis, Basis adjustment. Aarp free tax preparation locations , Fair market value equal to or more than donor's adjusted basis. Aarp free tax preparation locations , Adjusted Basis, Short sales. Aarp free tax preparation locations Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Aarp free tax preparation locations , Child's Alaska Permanent Fund dividends. Aarp free tax preparation locations Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Aarp free tax preparation locations Annuities Borrowing on, Borrowing on insurance. Aarp free tax preparation locations Interest on, Interest on annuity contract. Aarp free tax preparation locations Life insurance proceeds used to buy, Annuity. Aarp free tax preparation locations Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Aarp free tax preparation locations Trade for, Trade of investment property for an annuity. Aarp free tax preparation locations , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Aarp free tax preparation locations Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Aarp free tax preparation locations Assistance (see Tax help) At-risk rules, At-risk rules. Aarp free tax preparation locations , At-risk rules. Aarp free tax preparation locations Attorneys' fees, Attorney or accounting fees. Aarp free tax preparation locations Automatic investment service, Automatic investment service and dividend reinvestment plans. Aarp free tax preparation locations , Automatic investment service. Aarp free tax preparation locations , Automatic investment service. Aarp free tax preparation locations Average basis, Average Basis Double-category method, Transition rule from double-category method. Aarp free tax preparation locations Illustrated, Average basis method illustrated. Aarp free tax preparation locations B Backup withholding, Backup withholding. Aarp free tax preparation locations Bad debts, Nonbusiness bad debt. Aarp free tax preparation locations , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Aarp free tax preparation locations Basis, Basis of Investment Property, U. Aarp free tax preparation locations S. Aarp free tax preparation locations Treasury Notes or Bonds Adjusted, Basis adjustment. Aarp free tax preparation locations , Fair market value equal to or more than donor's adjusted basis. Aarp free tax preparation locations , Adjusted Basis, Short sales. Aarp free tax preparation locations Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. Aarp free tax preparation locations Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Aarp free tax preparation locations REMIC, residual interest, Basis in the residual interest. Aarp free tax preparation locations Replacement stock, Basis of replacement stock. Aarp free tax preparation locations Shares acquired by reinvestment, Reinvestment right. Aarp free tax preparation locations Stocks and bonds, Basis adjustment. Aarp free tax preparation locations , Basis. Aarp free tax preparation locations , Basis. Aarp free tax preparation locations , Stocks and Bonds Bearer obligations, Bearer CDs. Aarp free tax preparation locations , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Aarp free tax preparation locations Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Aarp free tax preparation locations Basis, Basis. Aarp free tax preparation locations , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Aarp free tax preparation locations Convertible, Convertible stocks and bonds. Aarp free tax preparation locations Coupon, Coupon bonds. Aarp free tax preparation locations Enterprise zone facility, Enterprise zone facility bonds. Aarp free tax preparation locations Federally guaranteed, Federally guaranteed bonds. Aarp free tax preparation locations Identification, Identifying stock or bonds sold. Aarp free tax preparation locations Market discount, Market discount. Aarp free tax preparation locations , Limit on interest deduction for market discount bonds. Aarp free tax preparation locations , Market discount on bonds. Aarp free tax preparation locations , Market discount bonds. Aarp free tax preparation locations , Market discount bonds. Aarp free tax preparation locations New York Liberty bonds, New York Liberty bonds. Aarp free tax preparation locations Par value, Bonds purchased at par value. Aarp free tax preparation locations Premiums on, Bond premium. Aarp free tax preparation locations , Premiums on bonds. Aarp free tax preparation locations Private activity, Private activity bonds. Aarp free tax preparation locations Redemption or retirement of, Redemption or retirement of bonds. Aarp free tax preparation locations Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Aarp free tax preparation locations Stripped, Stripped bonds or coupons. Aarp free tax preparation locations , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Aarp free tax preparation locations Tax credit bonds, Tax credit bonds. Aarp free tax preparation locations Tax-exempt, Tax-exempt state and local government bonds. Aarp free tax preparation locations Traded flat, Bonds traded flat. Aarp free tax preparation locations U. Aarp free tax preparation locations S. Aarp free tax preparation locations savings (see U. Aarp free tax preparation locations S. Aarp free tax preparation locations savings bonds) U. Aarp free tax preparation locations S. Aarp free tax preparation locations Treasury (see U. Aarp free tax preparation locations S. Aarp free tax preparation locations Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Aarp free tax preparation locations , Sale expenses. Aarp free tax preparation locations C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Aarp free tax preparation locations Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Aarp free tax preparation locations , Capital gain distributions. Aarp free tax preparation locations , Child's capital gain distributions. Aarp free tax preparation locations , Capital gain distributions received. Aarp free tax preparation locations Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Aarp free tax preparation locations Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. Aarp free tax preparation locations Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Aarp free tax preparation locations Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Aarp free tax preparation locations Losses, limit on, Limit on deduction. Aarp free tax preparation locations Passive activities, Passive activity gains and losses. Aarp free tax preparation locations Qualified covered call options, Capital loss on qualified covered call options. Aarp free tax preparation locations Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Aarp free tax preparation locations Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Aarp free tax preparation locations Tax rates, Capital Gain Tax Rates, Table 4-4. Aarp free tax preparation locations What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Aarp free tax preparation locations What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Aarp free tax preparation locations , Capital Losses Worksheet 4-1, Worksheet 4-1. Aarp free tax preparation locations Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Aarp free tax preparation locations , Cash method. Aarp free tax preparation locations , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Aarp free tax preparation locations Cash-settled options, Cash-settled options. Aarp free tax preparation locations Casualty losses, Ordinary loss or casualty loss. Aarp free tax preparation locations CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. Aarp free tax preparation locations Capital gain distributions, Child's capital gain distributions. Aarp free tax preparation locations Custodian account for, Custodian account for your child. Aarp free tax preparation locations Gifts to, Income from property given to a child. Aarp free tax preparation locations Investment income of, Tax on unearned income of certain children. Aarp free tax preparation locations , Investment income of child reported on parent's return. Aarp free tax preparation locations Qualified dividends, Child's qualified dividends. Aarp free tax preparation locations Savings account with parent as trustee, Savings account with parent as trustee. Aarp free tax preparation locations U. Aarp free tax preparation locations S. Aarp free tax preparation locations savings bond owner, Child as only owner. Aarp free tax preparation locations Clerical help, Clerical help and office rent. Aarp free tax preparation locations Co-owners of U. Aarp free tax preparation locations S. Aarp free tax preparation locations savings bonds, Co-owners. Aarp free tax preparation locations Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Aarp free tax preparation locations Commissions, Commissions and load charges. Aarp free tax preparation locations Commodity futures, Commodity Futures, Commodity futures. Aarp free tax preparation locations Community property U. Aarp free tax preparation locations S. Aarp free tax preparation locations savings bonds, Community property. Aarp free tax preparation locations Constructive ownership transactions, Constructive ownership of stock. Aarp free tax preparation locations , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Aarp free tax preparation locations Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Aarp free tax preparation locations Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Aarp free tax preparation locations Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Aarp free tax preparation locations , Child's capital gain distributions. Aarp free tax preparation locations , Capital gain distributions received. Aarp free tax preparation locations Constructive, Constructive distributions. Aarp free tax preparation locations Dividends (see Dividends) Fractional shares, Fractional shares. Aarp free tax preparation locations Liquidating, Liquidating Distributions, Liquidating distributions. Aarp free tax preparation locations Nondividend, Nondividend Distributions, Nondividend distributions. Aarp free tax preparation locations Return of capital, Basis adjustment. Aarp free tax preparation locations Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Aarp free tax preparation locations Corporate reorganizations, Corporate reorganizations. Aarp free tax preparation locations Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Aarp free tax preparation locations D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Aarp free tax preparation locations Dealer securities futures contracts, Dealer securities futures contract. Aarp free tax preparation locations Debt instruments, retirement of, Retirement of debt instrument. Aarp free tax preparation locations Decedents, Appreciated property you gave the decedent. Aarp free tax preparation locations , Decedent's capital loss. Aarp free tax preparation locations U. Aarp free tax preparation locations S. Aarp free tax preparation locations savings bond interest, reporting of, Decedents. Aarp free tax preparation locations Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. Aarp free tax preparation locations Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Aarp free tax preparation locations Dividends, Dividends and Other Distributions, Form 1099-DIV. Aarp free tax preparation locations (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Aarp free tax preparation locations , Child's Alaska Permanent Fund dividends. Aarp free tax preparation locations Exempt-interest, Exempt-interest dividends. Aarp free tax preparation locations , Exempt-interest dividends. Aarp free tax preparation locations , Exempt-interest dividends on mutual fund stock. Aarp free tax preparation locations Extraordinary, Extraordinary dividends. Aarp free tax preparation locations Holding period, Holding period. Aarp free tax preparation locations Insurance policies, Dividends on insurance policies. Aarp free tax preparation locations Money market funds, Money Market Funds Nominees, Nominees. Aarp free tax preparation locations , Nominees. Aarp free tax preparation locations Ordinary, Ordinary Dividends Patronage, Patronage dividends. Aarp free tax preparation locations Payments in lieu of, Payments in lieu of dividends. Aarp free tax preparation locations Qualified, Qualified Dividends, Qualified dividends. Aarp free tax preparation locations , Child's qualified dividends. Aarp free tax preparation locations Qualified foreign corporation, Qualified foreign corporation. Aarp free tax preparation locations Received in January, Dividends received in January. Aarp free tax preparation locations Reinvestment of, Reinvested distributions. Aarp free tax preparation locations Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Aarp free tax preparation locations , Dividend reinvestment plans. Aarp free tax preparation locations Reporting requirements, Form 1099-DIV. Aarp free tax preparation locations , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Aarp free tax preparation locations Sale or trade vs. Aarp free tax preparation locations , Dividend versus sale or trade. Aarp free tax preparation locations Scrip, Scrip dividends. Aarp free tax preparation locations Sold stock, Dividends on stock sold. Aarp free tax preparation locations Stock, Stock dividends. Aarp free tax preparation locations , Stock dividends. Aarp free tax preparation locations Underreported, Underreported interest and dividends. Aarp free tax preparation locations Veterans' insurance, Interest on VA dividends. Aarp free tax preparation locations , Dividends on veterans' insurance. Aarp free tax preparation locations Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. Aarp free tax preparation locations Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. Aarp free tax preparation locations Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Aarp free tax preparation locations Enterprise zone facility bonds, Enterprise zone facility bonds. Aarp free tax preparation locations Equity option, Equity option. Aarp free tax preparation locations Estate income received by beneficiary, Beneficiary of an estate or trust. Aarp free tax preparation locations Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. Aarp free tax preparation locations Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Aarp free tax preparation locations , Fair market value less than donor's adjusted basis. Aarp free tax preparation locations , Fair market value. Aarp free tax preparation locations Federal guarantee on bonds, Federally guaranteed bonds. Aarp free tax preparation locations Fees to buy or sell, Fees to buy or sell. Aarp free tax preparation locations Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Aarp free tax preparation locations Foreign currency transactions, Foreign currency contract. Aarp free tax preparation locations Foreign income, Reminders Form 1040, Form 1040. Aarp free tax preparation locations , Form 1040A or Form 1040. Aarp free tax preparation locations Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Aarp free tax preparation locations Form 1040, Schedule D, How to report gain. Aarp free tax preparation locations Form 1040A, Form 1040A. Aarp free tax preparation locations Form 1040X, Filing a claim for refund. Aarp free tax preparation locations Form 1041, Filing requirement. Aarp free tax preparation locations Form 1065, Filing requirement. Aarp free tax preparation locations Schedule K-1, Schedule K-1 (Form 1065). Aarp free tax preparation locations Form 1066, Schedule Q, Schedule Q (Form 1066). Aarp free tax preparation locations , Investment expenses from pass-through entities. Aarp free tax preparation locations Form 1096, File Form 1099-INT with the IRS. Aarp free tax preparation locations , File Form 1099-DIV with the IRS. Aarp free tax preparation locations , File Form 1099-B or Form 1099-S with the IRS. Aarp free tax preparation locations Form 1099-B, Form 1099-B. Aarp free tax preparation locations , Form 1099-B transactions. Aarp free tax preparation locations , File Form 1099-B or Form 1099-S with the IRS. Aarp free tax preparation locations Form 1099-CAP, Form 1099-CAP transactions. Aarp free tax preparation locations Form 1099-DIV, General Information, Form 1099-DIV. Aarp free tax preparation locations , Form 1099-DIV. Aarp free tax preparation locations , File Form 1099-DIV with the IRS. Aarp free tax preparation locations Form 1099-INT, General Information, Form 1099-INT. Aarp free tax preparation locations , Form 1099-INT for U. Aarp free tax preparation locations S. Aarp free tax preparation locations savings bond interest. Aarp free tax preparation locations , Form 1099-INT. Aarp free tax preparation locations , File Form 1099-INT with the IRS. Aarp free tax preparation locations , Forms 1099-INT and 1099-OID. Aarp free tax preparation locations , Forms 1099-INT and 1099-OID. Aarp free tax preparation locations Form 1099-MISC, Form 1099-MISC. Aarp free tax preparation locations , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Aarp free tax preparation locations , Form 1099-OID, Form 1099-OID. Aarp free tax preparation locations , Forms 1099-INT and 1099-OID. Aarp free tax preparation locations , Forms 1099-INT and 1099-OID. Aarp free tax preparation locations Form 1099-S, Form 1099-S transactions. Aarp free tax preparation locations , File Form 1099-B or Form 1099-S with the IRS. Aarp free tax preparation locations Form 1120, Filing requirement. Aarp free tax preparation locations Form 2439, Undistributed capital gains of mutual funds and REITs. Aarp free tax preparation locations Form 3115, Change from method 2. Aarp free tax preparation locations , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Aarp free tax preparation locations Form 4797, How to report. Aarp free tax preparation locations , Losses on Section 1244 (Small Business) Stock, How to report. Aarp free tax preparation locations Form 4952, Form 4952 Form 6198, At-risk rules. Aarp free tax preparation locations Form 6781, Form 6781. Aarp free tax preparation locations , How to report. Aarp free tax preparation locations , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Aarp free tax preparation locations Form 8275, Negligence or disregard of rules or regulations. Aarp free tax preparation locations Form 8275-R, Negligence or disregard of rules or regulations. Aarp free tax preparation locations Form 8582, Form 8582. Aarp free tax preparation locations Form 8615, Tax on unearned income of certain children. Aarp free tax preparation locations Form 8815, Form 8815. Aarp free tax preparation locations , Figuring the interest part of the proceeds (Form 8815, line 6). Aarp free tax preparation locations , Interest excluded under the Education Savings Bond Program. Aarp free tax preparation locations Form 8824, How to report. Aarp free tax preparation locations Form 8832, Clubs formed before 1997. Aarp free tax preparation locations Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Aarp free tax preparation locations Form 8949 Bad debts, How to report bad debts. Aarp free tax preparation locations Basis adjustment, Basis adjustment. Aarp free tax preparation locations Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. Aarp free tax preparation locations Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. Aarp free tax preparation locations Form 1099-B, Form 1099-B. Aarp free tax preparation locations , Form 1099-B transactions. Aarp free tax preparation locations Form 1099-CAP, Form 1099-CAP transactions. Aarp free tax preparation locations Form 1099-S, Form 1099-S transactions. Aarp free tax preparation locations Fractional shares, Fractional shares. Aarp free tax preparation locations Gain, qualified small business stock, How to report gain. Aarp free tax preparation locations How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Aarp free tax preparation locations Marked-to-market election, Mark-to-market election made. Aarp free tax preparation locations Market discount bonds, Market discount bonds. Aarp free tax preparation locations , Market discount bonds. Aarp free tax preparation locations Musical compositions, Capital asset treatment for self-created musical works. Aarp free tax preparation locations Nominees, Nominees. Aarp free tax preparation locations Nonbusiness bad debt, Nonbusiness bad debt. Aarp free tax preparation locations Nondividend distributions, Nondividend distributions. Aarp free tax preparation locations Option, How to report. Aarp free tax preparation locations Property bought at various times, Sale of property bought at various times. Aarp free tax preparation locations Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Aarp free tax preparation locations Sale expenses, Sale expenses. Aarp free tax preparation locations Short-term gains and losses, Short-term gains and losses. Aarp free tax preparation locations Software, Stocks and Bonds Worthless securities, How to report loss. Aarp free tax preparation locations Form SS-4, Identifying number. Aarp free tax preparation locations Form W-8BEN, Nonresident aliens. Aarp free tax preparation locations Form W-9, Certification. Aarp free tax preparation locations Fractional shares, Fractional shares. Aarp free tax preparation locations , Automatic investment service. Aarp free tax preparation locations Free tax services, Free help with your tax return. Aarp free tax preparation locations Frozen deposits, Interest income on frozen deposits. Aarp free tax preparation locations , Frozen deposits. Aarp free tax preparation locations Futures contracts Regulated, Regulated futures contract. Aarp free tax preparation locations Securities, Securities futures contract. Aarp free tax preparation locations , Securities futures contract to sell. Aarp free tax preparation locations , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Aarp free tax preparation locations Wash sales, Options and futures contracts. Aarp free tax preparation locations G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. Aarp free tax preparation locations (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Aarp free tax preparation locations , Property Received as a Gift, Property received as a gift. Aarp free tax preparation locations Gifts of shares, Shares received as gift. Aarp free tax preparation locations Government obligations, Government obligations. Aarp free tax preparation locations H Hedging transactions, Hedging exception. Aarp free tax preparation locations , Hedging Transactions, Hedging transaction. Aarp free tax preparation locations Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Aarp free tax preparation locations Shares acquired by reinvestment, Reinvested distributions. Aarp free tax preparation locations Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Aarp free tax preparation locations S. Aarp free tax preparation locations , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 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Aarp free tax preparation locations Paid in advance, Interest paid in advance. Aarp free tax preparation locations Straddles, Interest expense and carrying charges on straddles. Aarp free tax preparation locations Interest income, Interest Income Annuity contracts, Interest on annuity contract. Aarp free tax preparation locations Bonds traded flat, Bonds traded flat. Aarp free tax preparation locations Certificates of deposits, Certificates of deposit and other deferred interest accounts. Aarp free tax preparation locations Condemnation awards, Interest on condemnation award. Aarp free tax preparation locations Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Aarp free tax preparation locations Dividends on deposit or share accounts, Dividends that are actually interest. Aarp free tax preparation locations Frozen deposits, Interest income on frozen deposits. Aarp free tax preparation locations , Frozen deposits. 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Aarp free tax preparation locations Investment counsel and advice, Investment counsel and advice. Aarp free tax preparation locations Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Aarp free tax preparation locations At-risk rules, At-risk rules. Aarp free tax preparation locations Deductible, Expenses of Producing Income Interest, Investment interest deducted. Aarp free tax preparation locations Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Aarp free tax preparation locations Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Aarp free tax preparation locations , Investment income of child reported on parent's return. Aarp free tax preparation locations General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Aarp free tax preparation locations Where To Report Common Types of Investment Income Investment property, Investment property. Aarp free tax preparation locations Basis, Basis of Investment Property Definition, Investment property. Aarp free tax preparation locations Gain or loss treatment, Investment property. Aarp free tax preparation locations Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Aarp free tax preparation locations Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. Aarp free tax preparation locations Joint and separate returns, Joint return. Aarp free tax preparation locations , Joint and separate returns. Aarp free tax preparation locations L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. Aarp free tax preparation locations Reporting requirements, How to report. Aarp free tax preparation locations Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 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Aarp free tax preparation locations N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Aarp free tax preparation locations New York Liberty bonds, New York Liberty bonds. Aarp free tax preparation locations NIIT, What's New, Net investment income tax (NIIT). Aarp free tax preparation locations Nominee distributions Dividends, Nominees. Aarp free tax preparation locations , Nominees. Aarp free tax preparation locations Interest income, Nominees. Aarp free tax preparation locations , Nominee distributions. Aarp free tax preparation locations Original issue discount, Nominee. Aarp free tax preparation locations Nonbusiness bad debts, Nonbusiness bad debt. Aarp free tax preparation locations , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 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Aarp free tax preparation locations Substantial understatement, Substantial understatement of tax. Aarp free tax preparation locations Valuation misstatement, Substantial valuation misstatement. Aarp free tax preparation locations Political parties Debts owed by, Debts owed by political parties. Aarp free tax preparation locations Preferred stock Nonqualified, Nonqualified preferred stock. Aarp free tax preparation locations Redeemable at a premium, Preferred stock redeemable at a premium. Aarp free tax preparation locations Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Aarp free tax preparation locations , Premiums on bonds. Aarp free tax preparation locations Private activity bonds, Private activity bonds. Aarp free tax preparation locations Public utility stock reinvestment, Public utilities. Aarp free tax preparation locations Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Aarp free tax preparation locations Puts and Calls Q Qualified dividends, Qualified dividends. Aarp free tax preparation locations Qualified small business stock, Qualified small business stock. Aarp free tax preparation locations , Qualified small business stock. Aarp free tax preparation locations , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. Aarp free tax preparation locations , Shares in a mutual fund or REIT. Aarp free tax preparation locations , Loss on mutual fund or REIT stock held 6 months or less. Aarp free tax preparation locations Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Aarp free tax preparation locations , Including mutual fund or REMIC expenses in income. Aarp free tax preparation locations Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 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Aarp free tax preparation locations Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Aarp free tax preparation locations Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Aarp free tax preparation locations Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Aarp free tax preparation locations , Section 1256 contract options. Aarp free tax preparation locations , Section 1256 contracts and straddles. Aarp free tax preparation locations Net gain on, Net section 1256 contracts gain. Aarp free tax preparation locations Net loss on, Net section 1256 contracts loss. Aarp free tax preparation locations Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Aarp free tax preparation locations Lost, stolen, etc. Aarp free tax preparation locations , cost of replacing, Cost of replacing missing securities. Aarp free tax preparation locations Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. Aarp free tax preparation locations Securities futures contracts, Dealer securities futures contract. Aarp free tax preparation locations , Securities futures contract. Aarp free tax preparation locations , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Aarp free tax preparation locations Seller-financed mortgages, Interest on seller-financed mortgage. Aarp free tax preparation locations Short sales, Short Sales, Extraordinary dividends. Aarp free tax preparation locations Adjusted basis, Short sales. Aarp free tax preparation locations Expenses of, Short-sale expenses. Aarp free tax preparation locations Extraordinary dividends, Extraordinary dividends. Aarp free tax preparation locations Puts, Put option as short sale. Aarp free tax preparation locations Small business investment company stock, Short sale. Aarp free tax preparation locations Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Aarp free tax preparation locations Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Aarp free tax preparation locations , Acquisition discount on short-term obligations. Aarp free tax preparation locations , Short-term government obligations. Aarp free tax preparation locations Interest deduction, limit on, Limit on interest deduction for short-term obligations. Aarp free tax preparation locations Sixty/forty (60/40) rule, 60/40 rule. Aarp free tax preparation locations Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Aarp free tax preparation locations Reporting requirements, How to report. Aarp free tax preparation locations Small business stock, Qualified small business stock. Aarp free tax preparation locations , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Aarp free tax preparation locations , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Aarp free tax preparation locations Joint accounts, SSN for joint account. Aarp free tax preparation locations Requirement to give, Social security number (SSN). Aarp free tax preparation locations Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Aarp free tax preparation locations , SSBIC stock. Aarp free tax preparation locations Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. Aarp free tax preparation locations Registration requirement, Registration requirement. Aarp free tax preparation locations Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Aarp free tax preparation locations , Basis adjustment. Aarp free tax preparation locations , Basis. Aarp free tax preparation locations , Stocks and Bonds, Basis of replacement stock. Aarp free tax preparation locations Capital asset, Stocks, stock rights, and bonds. Aarp free tax preparation locations Constructive ownership, Constructive ownership of stock. 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Aarp free tax preparation locations What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. Aarp free tax preparation locations Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Aarp free tax preparation locations Puts and Calls U. Aarp free tax preparation locations S. Aarp free tax preparation locations savings bonds, person responsible for tax (Table 1-2), Table 1-2. Aarp free tax preparation locations Who Pays the Tax on U. Aarp free tax preparation locations S. Aarp free tax preparation locations Savings Bond Interest Tax credit bonds, Tax credit bonds. Aarp free tax preparation locations Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. 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Aarp free tax preparation locations obligations. Aarp free tax preparation locations , U. Aarp free tax preparation locations S. Aarp free tax preparation locations Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Aarp free tax preparation locations Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Aarp free tax preparation locations Tax, responsible person (Table 1-2), Table 1-2. Aarp free tax preparation locations Who Pays the Tax on U. Aarp free tax preparation locations S. Aarp free tax preparation locations Savings Bond Interest U. Aarp free tax preparation locations S. Aarp free tax preparation locations Treasury bills, notes, and bonds, U. Aarp free tax preparation locations S. Aarp free tax preparation locations obligations. Aarp free tax preparation locations , U. Aarp free tax preparation locations S. Aarp free tax preparation locations Treasury Bills, Notes, and Bonds, U. Aarp free tax preparation locations S. Aarp free tax preparation locations Treasury Notes or Bonds, U. Aarp free tax preparation locations S. Aarp free tax preparation locations Treasury notes and bonds. Aarp free tax preparation locations Undistributed capital gains, Undistributed capital gains. Aarp free tax preparation locations Usurious interest, Usurious interest. Aarp free tax preparation locations V Veterans' insurance Dividends on, Dividends on veterans' insurance. Aarp free tax preparation locations W Warrants, Warrants. Aarp free tax preparation locations Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Aarp free tax preparation locations Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Aarp free tax preparation locations Worksheets Capital loss carryover, Worksheet 4-1. Aarp free tax preparation locations Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Aarp free tax preparation locations Prev  Up     Home   More Online Publications
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The Aarp Free Tax Preparation Locations

Aarp free tax preparation locations Publication 1542 - Main Content Table of Contents How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Per Diem Rate Tables How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Aarp free tax preparation locations How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. Aarp free tax preparation locations The Two Substantiation Methods The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. Aarp free tax preparation locations High-low method. Aarp free tax preparation locations   Tables 1 and 2 in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. Aarp free tax preparation locations Table 1 lists the localities that are eligible for $233 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2010. Aarp free tax preparation locations For travel on or after October 1, 2010, all other localities within CONUS are eligible for $160 ($52 M&IE) per diem under the high-low method. Aarp free tax preparation locations    Table 2 lists the localities that are eligible for $242 ($65 M&IE) per diem, effective October 1, 2011. Aarp free tax preparation locations For travel on or after October 1, 2011, the per diem for all other localities decreases to $163 ($52 M&IE). Aarp free tax preparation locations Regular federal per diem rate method. Aarp free tax preparation locations   Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). Aarp free tax preparation locations Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. Aarp free tax preparation locations The rates listed in Table 3 are effective October 1, 2010; those in Table 4 are effective October 1, 2011. Aarp free tax preparation locations The standard rate for all locations within CONUS not specifically listed in Table 3 is $123 ($77 for lodging and $46 for M&IE). Aarp free tax preparation locations For Table 4, this rate is $123 ($77 for lodging and $46 for M&IE). Aarp free tax preparation locations Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. Aarp free tax preparation locations During this period, you generally may change to the new rates or finish out the year with the rates you had been using. Aarp free tax preparation locations High-low method. Aarp free tax preparation locations   If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. Aarp free tax preparation locations However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Aarp free tax preparation locations Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. Aarp free tax preparation locations   For example, Employee A travels extensively during March and April of 2012, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). Aarp free tax preparation locations Employee A does not travel again until November 2012. Aarp free tax preparation locations For A's November trip and any others during the remainder of 2012, you may continue using the same set of rates (Table 2) or change to the new rates that generally will be effective in October. Aarp free tax preparation locations Assume that two of your other employees, B and C, are also reimbursed under the high-low method—your choice of rates must also apply to them. Aarp free tax preparation locations   For Employee A's travel on or after January 1, 2013, you must use the rates in effect for 2013, but may either continue with the high-low method or choose the regular federal per diem rate method. Aarp free tax preparation locations The choice of method stays in effect for the entire 2013 calendar year. Aarp free tax preparation locations   The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. Aarp free tax preparation locations You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. Aarp free tax preparation locations irs. Aarp free tax preparation locations gov/irb. Aarp free tax preparation locations Federal per diem rate method. Aarp free tax preparation locations   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Aarp free tax preparation locations Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). Aarp free tax preparation locations However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. Aarp free tax preparation locations Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Aarp free tax preparation locations Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. Aarp free tax preparation locations   For example, Employees P and Q attend an industry conference in February 2012, and you reimburse their expenses using the per diem rate method (Table 4). Aarp free tax preparation locations Employee P attends other conferences in July (reimbursed using Table 4) and December 2012, while Employee Q's only other travel occurs in October 2012. Aarp free tax preparation locations When determining Q's travel allowance for the October travel, you must decide whether to continue with the old (Table 4) rates or adopt the new ones effective October 1, 2012. Aarp free tax preparation locations Your choice of rates will also apply to Employee P's December travel. Aarp free tax preparation locations Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2012. Aarp free tax preparation locations You can choose a new method for either or both employees; this choice will become effective on January 1, 2013. Aarp free tax preparation locations   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Aarp free tax preparation locations Go to www. Aarp free tax preparation locations gsa. Aarp free tax preparation locations gov/perdiem. Aarp free tax preparation locations Per diem rates for localities listed in Table 4 may change at any time during the rest of 2011 or 2012. Aarp free tax preparation locations To be sure you have the most current rate, check IRS. Aarp free tax preparation locations gov for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040. Aarp free tax preparation locations Per Diem Rate Tables Table 1. Aarp free tax preparation locations Localities Eligible for $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2010 – September 30, 2011)1,2 Note: The standard (“low”) rate of $160 ($108 for lodging and $52 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Aarp free tax preparation locations Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $233 Rate AZ Phoenix, Scottsdale Maricopa 1/1 - 5/31   Sedona City limits of Sedona 3/1 - 4/30 CA Monterey Monterey All year   Napa Napa 4/1 - 9/30 10/1 - 11/30   San Diego San Diego All year   San Francisco San Francisco All year   Santa Barbara Santa Barbara All year   Santa Monica City limits of Santa Monica All year   South Lake Tahoe El Dorado All year   Yosemite National Park Mariposa All year CO Aspen Pitkin 1/1 - 3/31 6/1 - 8/31 12/1 - 12/31   Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year   Silverthorne, Breckenridge Summit 1/1 - 3/31 12/1 - 12/31   Steamboat Springs Routt 1/1 - 3/31 12/1 - 12/31   Telluride San Miguel 1/1 - 3/31 12/1 - 12/31   Vail Eagle 1/1 - 8/31 12/1 - 12/31 DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year FL Fort Lauderdale Broward 1/1 - 5/31   Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31   Key West Monroe All year   Miami Miami-Dade 1/1 - 3/31 12/1 - 12/31   Naples Collier 1/1 - 4/30 IL Chicago Cook, Lake All year LA New Orleans Orleans, St. Aarp free tax preparation locations Bernard, Jefferson, Plaquemines Parishes 1/1 - 6/30 10/1 - 12/31 MA Boston, Cambridge Suffolk, City of Cambridge All year   Falmouth City limits of Falmouth 7/1 - 8/31   Martha's Vineyard Dukes 7/1 - 8/31   Nantucket Nantucket 6/1 - 9/30 MD Counties of Montgomery and Prince George's   All year Table 1. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $233 Rate MD Baltimore Baltimore City 3/1 - 9/30 10/1 - 11/30   Cambridge, St. Aarp free tax preparation locations Michaels Dorchester, Talbot 6/1 - 8/31   Ocean City Worcester 6/1 - 8/31 ME Bar Harbor Hancock 7/1 - 8/31 NC Kill Devil Dare 6/1 - 8/31 NH Conway Carroll 7/1 - 8/31 NY Floral Park, Garden City, Great Neck Nassau All year   Glens Falls Warren 7/1 - 8/31   Lake Placid Essex 7/1 - 8/31   Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Bronx, Kings, New York, Queens, Richmond All year   Riverhead, Ronkonkoma, Melville Suffolk 6/1 - 8/31   Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31   Tarrytown, White Plains, New Rochelle Westchester All year PA Philadelphia Philadelphia All year RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 10/1 - 10/31 UT Park City Summit 1/1 - 3/31 VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax   All year   Virginia Beach City of Virginia Beach 6/1 - 8/31 VT Stowe Lamoille 1/1 - 3/31 6/1 - 12/31 WA Seattle King All year WY Jackson, Pinedale Teton, Sublette 7/1 - 8/31 1 Transition rule. Aarp free tax preparation locations A payor who uses the high-low substantiation method  in Table 1 for an employee during the first 9 months of calendar year 2011 must continue to use the high-low substantiation method for the remainder  of calendar year 2011 for that employee. Aarp free tax preparation locations For travel on or after October 1, 2011, and before January 1, 2012, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2010-39, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. Aarp free tax preparation locations See Transition Rules under How To Use Per Diem Rate Tables for an example. Aarp free tax preparation locations    2 Revenue Procedure 2010-39 in Internal Revenue Bulletin 2010-42. Aarp free tax preparation locations Table 2. Aarp free tax preparation locations Localities Eligible for $242 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2011)1,2 Note: The standard (“low”) rate of $163 ($111 for lodging and $52 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Aarp free tax preparation locations Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $242 Rate AZ Sedona City limits of Sedona 3/1 - 4/30 CA Monterey Monterey All year   Napa Napa 4/1 - 9/30 10/1 - 11/30   San Diego San Diego All year   San Francisco San Francisco All year   Santa Barbara Santa Barbara All year   Santa Monica City limits of Santa Monica All year   Yosemite National Park Mariposa 6/1 - 8/31 CO Aspen Pitkin 1/1 - 3/31 6/1 - 8/31 12/1 - 12/31   Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year   Steamboat Springs Routt 1/1 - 3/31 12/1 - 12/31   Telluride San Miguel 1/1 - 3/31 12/1 - 12/31   Vail Eagle 1/1 - 8/31 12/1 - 12/31 DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year FL Fort Lauderdale Broward 1/1 - 5/31   Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31   Key West Monroe All year   Miami Miami-Dade 1/1 - 3/31 12/1 - 12/31   Naples Collier 1/1 - 4/30 IL Chicago Cook, Lake 4/1 - 9/30 10/1 - 11/30 LA New Orleans Orleans, St. Aarp free tax preparation locations Bernard, Jefferson, Plaquemines Parishes 1/1 - 6/30 10/1 - 12/31 MA Boston, Cambridge Suffolk, City of Cambridge All year   Falmouth City limits of Falmouth 7/1 - 8/31   Martha's Vineyard Dukes 7/1 - 8/31   Nantucket Nantucket 6/1 - 9/30 Table 2. Aarp free tax preparation locations (Effective October 1, 2011) (Continued) Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $242 Rate MD Counties of Montgomery and Prince George's   All year   Baltimore Baltimore City 3/1 - 9/30 10/1 - 11/30   Cambridge, St. Aarp free tax preparation locations Michaels Dorchester, Talbot 6/1 - 8/31   Ocean City Worcester 6/1 - 8/31 ME Bar Harbor Hancock 7/1 - 8/31 NC Kill Devil Dare 6/1 - 8/31 NH Conway Carroll 7/1 - 8/31 NY Floral Park, Garden City, Great Neck Nassau All year   Glens Falls Warren 7/1 - 8/31   Lake Placid Essex 7/1 - 8/31   Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Bronx, Kings, New York, Queens, Richmond All year   Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31   Tarrytown, White Plains, New Rochelle Westchester All year PA Philadelphia Philadelphia All year RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 10/1 - 10/31 UT Park City Summit 1/1 - 3/31 VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax   All year   Virginia Beach City of Virginia Beach 6/1 - 8/31 WA Seattle King All year WY Jackson, Pinedale Teton, Sublette 7/1 - 8/31 1 Transition rule. Aarp free tax preparation locations A payor who uses the high-low substantiation method  in Table 2 for an employee during the first 9 months of calendar year 2012 must continue to use the high-low substantiation method for the remainder  of calendar year 2012 for that employee. Aarp free tax preparation locations For travel on or after October 1, 2012, and before January 1, 2013, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2011-47 and Notice 2011-81, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. Aarp free tax preparation locations See Transition Rules under How To Use Per Diem Rate Tables for an example. Aarp free tax preparation locations    2 Revenue Procedure 2011-47 and Notice 2011-81 in Internal Revenue Bulletin 2011-42. Aarp free tax preparation locations Table 3. Aarp free tax preparation locations Maximum Federal Per Diem Rates (Effective October 1, 2010 – September 30, 2011)1 Note: The standard rate of $123 ($77 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Aarp free tax preparation locations However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. Aarp free tax preparation locations (See parts 302-2, 302-4, and 302-5 of 41 CFR. Aarp free tax preparation locations ) Table 4 lists all per diem rates alphabetically by state abbreviation. Aarp free tax preparation locations Click on a link below to find rates for your state: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas , Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate AL Birmingham Jefferson, Shelby All year $88   $56   $144     Gulf Shores Baldwin 1/1 - 5/31 101   51   152         6/1 - 7/31 126   51   177         8/1 - 12/31 101   51   152     Huntsville Madison, Limestone All year 86   51   137     Mobile Mobile 1/1 - 2/28 98   51   149         3/1 - 12/31 90   51   141   AR Hot Springs Garland All year 101   46   147     Little Rock Pulaski All year 88   61   149   AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/28 77   66   143         3/1 - 10/31 95   66   161         11/1 - 12/31 77   66   143     Kayenta Navajo 1/1 - 4/30 77   46   123         5/1 - 9/30 89   46   135         10/1 - 12/31 77   46   123     Phoenix, Scottsdale Maricopa 1/1 - 5/31 126   71   197         6/1 - 8/31 81   71   152         9/1 - 12/31 106   71   177     Sedona City limits of Sedona 1/1 - 2/28 129   66   195         3/1 - 4/30 145   66   211         5/1 - 12/31 129   66   195     Sierra Vista Cochise All year 81   46   127     Tucson Pima 1/1 - 1/31 93   56   149         2/1 - 5/31 111   56   167         6/1 - 8/31 77   56   133         9/1 - 12/31 93   56   149     Yuma Yuma All year 81   46   127   CA Antioch, Brentwood, Concord Contra Costa All year 101   66   167     Barstow, Ontario, Victorville San Bernardino Before 4/01/11 83   56   139         After 3/31/11 99   56   155     Benicia, Dixon, Fairfield Solano All year 84   56   140     Death Valley Inyo All year 92   46   138     Eureka, Arcata, Humboldt 1/1 - 5/31 82   61   143     McKinleyville   6/1 - 8/31 92   61   153         9/1 - 12/31 82   61   143     Fresno Fresno All year 91   61   152     Los Angeles Los Angeles (except the city of Santa Monica), Orange, Ventura; Edwards AFB All year 123   71   194     Mammoth Lakes Mono All year 116   61   177   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate CA Mill Valley, San Rafael, Novato Marin All year $106   $56   $162     Modesto Stanislaus All year 85   51   136     Monterey Monterey 1/1 - 6/30 126   71   197         7/1 - 8/31 152   71   223         9/1 - 12/31 126   71   197     Napa Napa 1/1 - 3/31 107   66   173         4/1 - 11/30 142   66   208         12/1 - 12/31 107   66   173     Oakhurst Madera 1/1 - 4/30 78   56   134         5/1 - 8/31 92   56   148         9/1 - 12/31 78   56   134     Oakland Alameda All year 94   61   155     Palm Springs Riverside 1/1 - 4/30 120   71   191         5/1 - 8/31 90   71   161         9/1 - 12/31 104   71   175     Point Arena, Gualala Mendocino All year 88   66   154     Redding Shasta All year 87   61   148     Sacramento Sacramento All year 101   61   162     San Diego San Diego All year 131   71   202     San Francisco San Francisco Before 1/1/11:                   10/1 - 10/31 174   71   245         11/1 - 12/31 142   71   213         After 12/31/10:                   1/1 - 3/31 142   71   213         4/1 - 8/31 150   71   221         9/1 - 12/31 180   71   251     San Luis Obispo San Luis Obispo 1/1 - 6/30 104   66   170         7/1 - 8/31 121   66   187         9/1 - 12/31 104   66   170     San Mateo, Foster City, Belmont San Mateo All year 108   61   169     Santa Barbara Santa Barbara 1/1 - 6/30 143   66   209         7/1 - 8/31 172   66   238         9/1 - 12/31 143   66   209     Santa Cruz Santa Cruz All year 93   66   159     Santa Monica City limits of Santa Monica All year 180   71   251     Santa Rosa Sonoma All year 109   61   170     South Lake Tahoe El Dorado All year 125   71   196     Stockton San Joaquin All year 80   56   136     Sunnyvale, Palo Alto, San Jose Santa Clara All year 116   56   172     Tahoe City Placer All year 87   61   148     Truckee Nevada 1/1 - 2/28 113   71   184         3/1 - 11/30 96   71   167         12/1 - 12/31 113   71   184     Visalia, Lemoore Tulare, Kings All year 83   61   144     West Sacramento Yolo All year 91   51   142     Yosemite National Mariposa 1/1 - 5/31 129   71   200     Park   6/1 - 8/31 162   71   233         9/1 - 12/31 129   71   200   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate CO Aspen Pitkin 1/1 - 3/31 $202   $71   $273         4/1 - 5/31 107   71   178         6/1 - 8/31 143   71   214         9/1 - 11/30 103   71   174         12/1 - 12/31 202   71   273     Boulder, Broomfield Boulder, Broomfield All year 104   61   165     Colorado Springs El Paso All year 84   66   150     Cortez Montezuma 1/1 - 5/31 87   51   138         6/1 - 8/31 105   51   156         9/1 - 12/31 87   51   138     Crested Butte, Gunnison Gunnison 1/1 - 3/31 82   51   133         4/1 - 5/31 77   51   128         6/1 - 8/31 95   51   146         9/1 - 12/31 82   51   133     Denver, Aurora Denver, Adams, Arapahoe, and Jefferson All year 141   66   207     Douglas County Douglas All year 101   61   162     Durango La Plata 1/1 - 5/31 93   61   154         6/1 - 9/30 128   61   189         10/1 - 12/31 93   61   154     Fort Collins, Loveland Larimer All year 84   56   140     Glenwood Springs, Grand Junction Garfield, Mesa All year 86   51   137     Montrose Montrose 1/1 - 5/31 79   56   135         6/1 - 9/30 94   56   150         10/1 - 12/31 79   56   135     Silverthorne, Summit 1/1 - 3/31 147   56   203     Breckenridge   4/1 - 11/30 93   56   149         12/1 - 12/31 147   56   203     Steamboat Springs Routt 1/1 - 3/31 179   56   235         4/1 - 11/30 103   56   159         12/1 - 12/31 179   56   235     Telluride San Miguel 1/1 - 3/31 141   71   212         4/1 - 5/31 93   71   164         6/1 - 9/30 124   71   195         10/1 - 11/30 94   71   165         12/1 - 12/31 141   71   212     Vail Eagle 1/1 - 3/31 261   71   332         4/1 - 8/31 130   71   201         9/1 - 11/30 105   71   176         12/1 - 12/31 261   71   332   CT Bridgeport, Danbury Fairfield All year 114   71   185     Cromwell, Old Saybrook Middlesex All year 83   61   144     Hartford Hartford All year 106   56   162     Lakeville, Salisbury Litchfield All year 93   66   159     New Haven New Haven All year 92   61   153     New London, Groton New London All year 98   61   159   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate DC District of Columbia Washington, DC (also the cities of Alexandria, 1/1 - 2/28 $181   $71   $252       Fairfax, and Falls Church, and the counties of 3/1 - 6/30 211   71   282       Arlington and Fairfax, in Virginia; and the counties 7/1 - 8/31 157   71   228       of Montgomery and Prince George's in Maryland) 9/1 - 10/31 211   71   282       (see also Maryland and Virginia) 11/1 - 12/31 181   71   252   DE Dover Kent 1/1 - 4/30 77   46   123         5/1 - 9/30 92   46   138         10/1 - 12/31 77   46   123     Lewes Sussex 1/1 - 6/30 82   46   128         7/1 - 8/31 123   46   169         9/1 - 12/31 82   46   128     Wilmington New Castle All year 109   56   165   FL Altamonte Springs Seminole All year 80   61   141     Boca Raton, Delray Palm Beach 1/1 - 4/30 111   71   182     Beach, Jupiter   5/1 - 12/31 82   71   153     Bradenton Manatee 1/1 - 4/30 100   56   156         5/1 - 12/31 84   56   140     Cocoa Beach Brevard All year 99   51   150     Daytona Beach Volusia 1/1 - 1/31 84   51   135         2/1 - 7/31 107   51   158         8/1 - 12/31 84   51   135     Fort Lauderdale Broward 1/1 - 2/28 173   71   244         3/1 - 5/31 149   71   220         6/1 - 9/30 103   71   174         10/1 - 12/31 124   71   195     Fort Myers Lee 1/1 - 4/30 115   56   171         5/1 - 12/31 87   56   143     Fort Walton Beach, Okaloosa, Walton 1/1 - 2/28 78   51   129     DeFuniak Springs   3/1 - 5/31 126   51   177         6/1 - 7/31 164   51   215         8/1 - 10/31 112   51   163         11/1 - 12/31 78   51   129     Gainesville Alachua All year 89   51   140     Gulf Breeze Santa Rosa 1/1 - 2/28 92   51   143         3/1 - 5/31 114   51   165         6/1 - 8/31 140   51   191         9/1 - 12/31 92   51   143     Jacksonville, Jacksonville Beach, Mayport Naval Station Duval, Nassau; City of Jacksonville All year 82   51   133     Key West Monroe 1/1 - 1/31 193   71   264         2/1 - 4/30 209   71   280         5/1 - 11/30 145   71   216         12/1 - 12/31 193   71   264     Kissimmee Osceola 1/1 - 5/31 84   46   130         6/1 - 8/31 77   46   123         9/1 - 12/31 84   46   130     Lakeland Polk All year 81   46   127   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate FL Miami Miami-Dade 1/1 - 3/31 $151   $66   $217         4/1 - 5/31 128   66   194         6/1 - 11/30 104   66   170         12/1 - 12/31 151   66   217     Naples Collier 1/1 - 4/30 155   61   216         5/1 - 9/30 101   61   162         10/1 - 12/31 111   61   172     Orlando Orange 1/1 - 5/31 104   56   160         6/1 - 12/31 90   56   146     Panama City Bay 1/1 - 2/28 77   51   128         3/1 - 7/31 110   51   161         8/1 - 12/31 77   51   128     Pensacola, Pensacola Beach Escambia All year 103   46   149     Punta Gorda Charlotte 1/1 - 1/31 77   51   128         2/1 - 4/30 88   51   139         5/1 - 12/31 77   51   128     Sarasota Sarasota 1/1 - 4/30 110   56   166         5/1 - 12/31 86   56   142     Sebring Highlands 1/1 - 3/31 123   46   169         4/1 - 12/31 82   46   128     St. Aarp free tax preparation locations Augustine St. Aarp free tax preparation locations Johns All year 97   56   153     Stuart Martin 1/1 - 4/30 102   51   153         5/1 - 12/31 82   51   133     Tallahassee Leon All year 87   46   133     Tampa, St. Aarp free tax preparation locations Petersburg Pinellas, Hillsborough 1/1 - 4/30 108   51   159         5/1 - 12/31 92   51   143     Vero Beach Indian River 1/1 - 1/31 83   51   134         2/1 - 3/31 99   51   150         4/1 - 12/31 83   51   134   GA Athens Clarke All year 93   46   139     Atlanta Fulton, DeKalb, Cobb All year 132   56   188     Augusta Richmond All year 84   51   135     Columbus Muscogee All year 85   46   131     Jekyll Island, Brunswick Glynn 1/1 - 3/31 92   56   148         4/1 - 11/30 136   56   192         12/1 - 12/31 92   56   148     Savannah Chatham All year 97   56   153   IA Cedar Rapids Linn All year 81   51   132     Des Moines Polk All year 83   51   134     West Des Moines Dallas All year 95   51   146   ID Bonner's Ferry, Boundary, Bonner, Shoshone 1/1 - 6/30 77   61   138     Sandpoint   7/1 - 8/31 99   61   160         9/1 - 12/31 77   61   138     Coeur d'Alene Kootenai 1/1 - 5/31 77   61   138         6/1 - 8/31 105   61   166         9/1 - 12/31 77   61   138     Driggs, Idaho Falls Teton, Bonneville, Fremont All year 78   46   124   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate ID Sun Valley, Ketchum Blaine 1/1 - 5/31 $79   $71   $150         6/1 - 8/31 95   71   166         9/1 - 12/31 79   71   150   IL Bolingbrook, Romeoville, Lemont Will All year 82   51   133     Chicago Cook, Lake 1/1 - 3/31 128   71   199         4/1 - 6/30 166   71   237         7/1 - 8/31 146   71   217         9/1 - 11/30 173   71   244         12/1 - 12/31 128   71   199     Oakbrook Terrace DuPage All year 92   61   153     O'Fallon, Fairview Bond, Calhoun, Clinton, Jersey, Macoupin, All year 105   56   161     Heights, Collinsville Madison, Monroe, St. Aarp free tax preparation locations Clair                 Springfield Sangamon All year 82   56   138   IN Bloomington Monroe All year 91   56   147     Fort Wayne Allen All year 81   56   137     Hammond, Munster, Merrillville Lake All year 85   46   131     Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 91   61   152     Lafayette Tippecanoe All year 80   51   131     South Bend St. Aarp free tax preparation locations Joseph All year 87   56   143     Valparaiso, Burlington Beach Porter All year 79   51   130   KS Kansas City, Overland Park Wyandotte, Johnson, Leavenworth All year 99   61   160     Wichita Sedgwick All year 89   56   145   KY Boone County Boone All year 88   51   139     Kenton County Kenton All year 115   56   171     Lexington Fayette All year 89   61   150     Louisville Jefferson 1/1 - 5/31 101   61   162         6/1 - 8/31 95   61   156         9/1 - 12/31 101   61   162   LA Baton Rouge East Baton Rouge Parish All year 96   56   152     Covington, Slidell St. Aarp free tax preparation locations Tammany Parish All year 88   56   144     Lafayette Lafayette Consolidated Government All year 87   56   143     Lake Charles Calcasieu Parish All year 79   61   140     New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 6/30 131   71   202       St. Aarp free tax preparation locations Bernard Parishes 7/1 - 9/30 98   71   169         10/1 - 12/31 131   71   202   MA Andover Essex All year 83   56   139     Boston, Cambridge Suffolk; City of Cambridge 1/1 - 3/31 154   71   225         4/1 - 6/30 190   71   261         7/1 - 8/31 171   71   242         9/1 - 10/31 206   71   277         11/1 - 12/31 154   71   225     Burlington, Woburn Middlesex less the city of Cambridge All year 108   71   179   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MA Falmouth City limits of Falmouth 1/1 - 4/30 $95   $51   $146         5/1 - 6/30 107   51   158         7/1 - 8/31 161   51   212         9/1 - 12/31 95   51   146     Hyannis Barnstable less the city of Falmouth 1/1 - 6/30 85   56   141         7/1 - 8/31 123   56   179         9/1 - 12/31 85   56   141     Martha's Vineyard Dukes 1/1 - 6/30 114   71   185         7/1 - 8/31 201   71   272         9/1 - 12/31 114   71   185     Nantucket Nantucket 1/1 - 5/31 128   61   189         6/1 - 9/30 243   61   304         10/1 - 12/31 128   61   189     Northampton Hampshire All year 92   56   148     Pittsfield Berkshire 1/1 - 6/30 107   61   168         7/1 - 8/31 126   61   187         9/1 - 12/31 107   61   168     Plymouth, Taunton, New Bedford Plymouth, Bristol All year 88   56   144     Quincy Norfolk All year 114   51   165     Springfield Hampden All year 93   51   144     Worcester Worcester All year 90   61   151   MD Counties of Montgomery   1/1 - 2/28 181   71   252     and Prince George's   3/1 - 6/30 211   71   282         7/1 - 8/31 157   71   228         9/1 - 10/31 211   71   282         11/1 - 12/31 181   71   252     Aberdeen, Bel Air, Belcamp Harford All year 84   56   140     Annapolis Anne Arundel 1/1 - 4/30 100   61   161         5/1 - 10/31 114   61   175         11/1 - 12/31 100   61   161     Baltimore City Baltimore City 1/1 - 2/28 121   71   192         3/1 - 11/30 144   71   215         12/1 - 12/31 121   71   192     Baltimore County Baltimore All year 99   61   160     Cambridge, St. Aarp free tax preparation locations Michaels Dorchester, Talbot 1/1 - 3/31 101   61   162         4/1 - 5/31 119   61   180         6/1 - 8/31 170   61   231         9/1 - 10/31 131   61   192         11/1 - 12/31 101   61   162     Centreville Queen Anne All year 103   51   154     Columbia Howard All year 105   61   166     Frederick Frederick All year 92   56   148     Hagerstown Washington All year 78   56   134     La Plata, Indian Head Charles All year 84   51   135     Lexington Park, Leonardtown, Lusby St. Aarp free tax preparation locations Mary's, Calvert All year 102   61   163   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MD Ocean City Worcester 1/1 - 3/31 $77   $71   $148         4/1 - 5/31 88   71   159         6/1 - 8/31 192   71   263         9/1 - 10/31 105   71   176         11/1 - 12/31 77   71   148   ME Bar Harbor Hancock 1/1 - 6/30 86   61   147         7/1 - 8/31 140   61   201         9/1 - 10/31 112   61   173         11/1 - 12/31 86   61   147     Kennebunk, Kittery, York 1/1 - 3/31 77   56   133     Sanford   4/1 - 6/30 86   56   142         7/1 - 8/31 122   56   178         9/1 - 10/31 96   56   152         11/1 - 12/31 77   56   133     Portland Cumberland, Sagadahoc 1/1 - 6/30 89   56   145         7/1 - 9/30 109   56   165         10/1 - 12/31 89   56   145     Rockport Knox 1/1 - 6/30 80   56   136         7/1 - 9/30 106   56   162         10/1 - 12/31 80   56   136   MI Ann Arbor Washtenaw All year 87   56   143     Detroit Wayne All year 95   56   151     East Lansing, Lansing Ingham, Eaton All year 82   51   133     Grand Rapids Kent All year 81   51   132     Holland Ottawa All year 81   56   137     Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 87   51   138     Midland Midland All year 90   46   136     Muskegon Muskegon 1/1 - 5/31 77   46   123         6/1 - 8/31 101   46   147         9/1 - 12/31 77   46   123     Petoskey Emmet 1/1 - 6/30 77   51   128         7/1 - 8/31 99   51   150         9/1 - 12/31 77   51   128     Pontiac, Auburn Hills Oakland All year 87   56   143     South Haven Van Buren 1/1 - 5/31 77   56   133         6/1 - 8/31 89   56   145         9/1 - 12/31 77   56   133     Traverse City, Leland Grand Traverse, Leelanau 1/1 - 6/30 77   51   128         7/1 - 8/31 109   51   160         9/1 - 12/31 77   51   128   MN Duluth St. Aarp free tax preparation locations Louis 1/1 - 5/31 80   56   136         6/1 - 10/31 99   56   155         11/1 - 12/31 80   56   136     Eagan, Burnsville, Mendota Heights Dakota All year 82   56   138     Minneapolis, St. Aarp free tax preparation locations Paul Hennepin, Ramsey All year 120   71   191     Rochester Olmsted All year 95   51   146   MO Columbia Boone All Year 78   51   129   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MO Kansas City Jackson, Clay, Cass, Platte All year $99   $61   $160     St. Aarp free tax preparation locations Louis St. Aarp free tax preparation locations Louis, St. Aarp free tax preparation locations Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Aarp free tax preparation locations Louis City All year 105   66   171     St. Aarp free tax preparation locations Robert Pulaski All year 78   46   124   MS Gulfport, Biloxi Harrison All year 82   56   138     Hattiesburg Forrest, Lamar All year 85   51   136     Oxford Lafayette County Before 4/01/11 77   46   123         After 3/31/11 96   51   147     Robinsonville Tunica All year 82   51   133     Southaven Desoto All year 88   46   134     Starkville Oktibbeha All year 91   46   137   MT Big Sky, West Gallatin 1/1 - 5/31 80   61   141     Yellowstone   6/1 - 8/31 105   61   166         9/1 - 12/31 80   61   141     Butte Silver Bow All year 86   51   137     Helena Lewis and Clark All year 81   56   137     Missoula, Polson, Missoula, Lake, Flathead 1/1 - 6/30 87   51   138     Kalispell   7/1 - 8/31 104   51   155         9/1 - 12/31 87   51   138   NC Asheville Buncombe 1/1 - 6/30 81   51   132         7/1 - 10/31 90   51   141         11/1 - 12/31 81   51   132     Atlantic Beach, Carteret 1/1 - 5/31 81   56   137     Morehead City   6/1 - 8/31 110   56   166         9/1 - 12/31 81   56   137     Chapel Hill Orange All year 86   56   142     Charlotte Mecklenburg All year 95   51   146     Durham Durham All year 89   51   140     Fayetteville Cumberland All year 91   51   142     Greensboro Guilford All year 85   56   141     Greenville Pitt All year 79   51   130     Kill Devil Dare 1/1 - 5/31 90   61   151         6/1 - 8/31 143   61   204         9/1 - 12/31 90   61   151     New Bern, Havelock Craven All year 94   46   140     Raleigh Wake All year 90   66   156     Wilmington New Hanover All year 97   56   153     Winston-Salem Forsyth All year 83   56   139   ND The standard CONUS rate of $123 ($77 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota. Aarp free tax preparation locations NE Omaha Douglas 1/1 - 4/30 93   61   154         5/1 - 6/30 104   61   165         7/1 - 12/31 93   61   154   NH Concord Merrimack 1/1 - 5/31 82   51   133         6/1 - 9/30 92   51   143         10/1 - 12/31 82   51   133     Conway Carroll 1/1 - 2/28 116   61   177         3/1 - 6/30 102   61   163         7/1 - 8/31 141   61   202         9/1 - 12/31 116   61   177   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate NH Durham Strafford All year $94   $46   $140     Laconia Belknap 1/1 - 5/31 85   51   136         6/1 - 10/31 101   51   152         11/1 - 12/31 85   51   136     Lebanon, Lincoln, West Lebanon Grafton, Sullivan All year 101   56   157     Manchester Hillsborough All year 86   56   142     Portsmouth Rockingham 1/1 - 6/30 102   61   163         7/1 - 9/30 126   61   187         10/1 - 12/31 102   61   163   NJ Atlantic City, Cape Atlantic, Cape May 1/1 - 3/31 87   66   153     May, Ocean City   4/1 - 12/31 100   66   166     Belle Mead Somerset All year 116   56   172     Cherry Hill, Moorestown Camden, Burlington All year 92   61   153     Eatontown, Freehold Monmouth All year 110   56   166     Edison, Piscataway Middlesex All year 109   51   160     Flemington Hunterdon All year 107   61   168     Newark Bergen, Essex, Hudson, Passaic All year 116   61   177     Parsippany Morris All year 125   56   181     Princeton, Trenton Mercer All year 126   61   187     Springfield, Cranford, New Providence Union All year 94   56   150     Toms River Ocean 1/1 - 5/31 78   51   129         6/1 - 8/31 99   51   150         9/1 - 12/31 78   51   129   NM Albuquerque Bernalillo All year 81   56   137     Las Cruces Dona Ana All year 79   56   135     Los Alamos Los Alamos All year 86   51   137     Santa Fe Santa Fe 1/1 - 6/30 82   71   153         7/1 - 10/31 100   71   171         11/1 - 12/31 82   71   153     Taos Taos All year 87   66   153   NV Incline Village, Washoe 1/1 - 6/30 98   51   149     Reno, Sparks   7/1 - 8/31 123   51   174         9/1 - 12/31 98   51   149     Las Vegas Clark All year 93   71   164     Stateline, Carson City Douglas, Carson City All year 93   61   154   NY Albany Albany All year 104   61   165     Binghamton, Owego Broome, Tioga All year 90   46   136     Buffalo Erie All year 98   56   154     Floral Park, Garden City, Great Neck Nassau All year 143   66   209     Glens Falls Warren 1/1 - 6/30 92   66   158         7/1 - 8/31 133   66   199         9/1 - 12/31 92   66   158     Ithaca, Waterloo, Romulus Tompkins, Seneca All year 114   46   160   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate NY Kingston Ulster All year $101   $66   $167     Lake Placid Essex 1/1 - 2/28 124   61   185         3/1 - 6/30 99   61   160         7/1 - 8/31 145   61   206         9/1 - 11/30 103   61   164         12/1 - 12/31 124   61   185     Manhattan (includes Bronx, Kings, New York, Queens, Richmond Before 1/1/11:               the boroughs of   10/1 - 12/31 269   71   340     Manhattan, Brooklyn   After 12/31/10:               the Bronx, Queens, and Staten Island)   1/1 - 3/31 192   71   263         4/1 - 5/31 212   71   283         6/1 - 8/31 224   71   295         9/1 - 12/31 295   71   366     Niagara Falls Niagara 1/1 - 5/31 77   51   128         6/1 - 8/31 100   51   151         9/1 - 12/31 77   51   128     Nyack, Palisades Rockland All year 103   61   164     Poughkeepsie Dutchess All year 95   66   161     Riverhead, Suffolk 1/1 - 5/31 114   71   185     Ronkonkoma, Melville   6/1 - 8/31 137   71   208         9/1 - 12/31 114   71   185     Rochester Monroe All year 96   51   147     Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 104   56   160     Schenectady   7/1 - 8/31 151   56   207         9/1 - 12/31 104   56   160     Syracuse, Oswego Onondaga, Oswego All year 93   56   149     Tarrytown, White Plains, New Rochelle Westchester All year 142   71   213     Troy Rensselaer All year 94   51   145     West Point Orange All year 109   51   160   OH Akron Summit All year 85   51   136     Canton Stark All year 88   51   139     Cincinnati Hamilton, Clermont All year 115   56   171     Cleveland Cuyahoga All year 102   56   158     Columbus Franklin All year 94   56   150     Dayton, Fairborn Greene, Darke, Montgomery All year 81   56   137     Hamilton Butler, Warren All year 92   51   143     Mentor Lake All year 88   46   134     Rittman Wayne, Medina All year 87   51   138     Sandusky, Bellevue Erie, Huron 1/1 - 5/31 77   46   123         6/1 - 8/31 83   46   129         9/1 - 12/31 77   46   123     Youngstown Mahoning, Trumbull All year 82   51   133   OK Oklahoma City Oklahoma All year 82   66   148     Tulsa Tulsa, Creek, Osage, Rogers All year 80   61   141   OR Ashland, Crater Lake Jackson, Klamath All year 80   56   136     Beaverton Washington All year 90   51   141   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate OR Bend Deschutes 1/1 - 6/30 $88   $61   $149         7/1 - 8/31 110   61   171         9/1 - 12/31 88   61   149     Clackamas Clackamas All year 87   61   148     Eugene, Florence Lane All year 97   51   148     Lincoln City Lincoln 1/1 - 6/30 83   56   139         7/1 - 8/31 104   56   160         9/1 - 12/31 83   56   139     Portland Multnomah All year 113   66   179     Seaside Clatsop 1/1 - 6/30 93   51   144         7/1 - 8/31 130   51   181         9/1 - 12/31 93   51   144   PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 84   51   135     Bucks County Bucks All year 95   71   166     Chester, Radnor, Essington Delaware All year 96   51   147     Erie Erie All year 82   46   128     Gettysburg Adams 1/1 - 3/31 79   51   130         4/1 - 10/31 98   51   149         11/1 - 12/31 79   51   130     Harrisburg, Hershey Dauphin Before 1/1/11:                   10/31 - 12/31 106   51   157         After 12/31/10:                   1/1 - 3/31 106   51   157         3/31 - 5/31 107   51   158         6/1 - 8/31 134   51   185         9/1 - 12/31 107   51   158     Lancaster Lancaster All year 96   56   152     Malvern, Frazer, Berwyn Chester All year 116   51   167     Mechanicsburg Cumberland All year 83   56   139     Montgomery County Montgomery All year 115   66   181     Philadelphia Philadelphia 1/1 - 8/31 136   66   202         9/1 - 11/30 149   66   215         12/1 - 12/31 136   66   202     Pittsburgh Allegheny All year 115   71   186     Reading Berks All year 89   56   145     Scranton Lackawanna All year 80   56   136     State College Centre All year 86   56   142   RI East Greenwich, Warwick, North Kingstown Kent, Washington All year 84   56   140     Jamestown, Middletown, Newport 1/1 - 4/30 96   71   167     Newport   5/1 - 10/31 145   71   216         11/1 - 12/31 96   71   167     Providence, Bristol Providence, Bristol All year 122   71   193   SC Aiken Aiken All year 81   46   127     Charleston Charleston, Berkeley, Dorchester All year 132   56   188     Columbia Richland, Lexington All year 85   51   136     Greenville Greenville All year 82   56   138   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate SC Hilton Head Beaufort 1/1 - 3/31 $87   $61   $148         4/1 - 8/31 127   61   188         9/1 - 10/31 104   61   165         11/1 - 12/31 87   61   148     Myrtle Beach Horry 1/1 - 3/31 77   51   128         4/1 - 5/31 89   51   140         6/1 - 8/31 116   51   167         9/1 - 10/31 80   51   131         11/1 - 12/31 77   51   128   SD Hot Springs Fall River, Custer 1/1 - 5/31 77   46   123         6/1 - 8/31 101   46   147         9/1 - 12/31 77   46   123     Rapid City Pennington 1/1 - 5/31 77   51   128         6/1 - 8/31 121   51   172         9/1 - 12/31 77   51   128     Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 5/31 77   51   128         6/1 - 8/31 108   51   159         9/1 - 12/31 77   51   128   TN Brentwood, Franklin Williamson All year 94   56   150     Chattanooga Hamilton All year 88   56   144     Knoxville Knox All year 84   56   140     Memphis Shelby All year 96   61   157     Nashville Davidson All year 110   66   176     Oak Ridge Anderson All year 90   46   136   TX Arlington, Fort Worth, Grapevine Tarrant; City limits of Grapevine All year 138   56   194     Austin Travis All year 104   71   175     Beaumont Jefferson All year 86   51   137     College Station Brazos All year 93   56   149     Corpus Christi Nueces All year 87   51   138     Dallas Dallas; City of Dallas All year 107   71   178     El Paso El Paso All year 88   51   139     Galveston Galveston 1/1 - 2/28 84   56   140         3/1 - 8/31 101   56   157         9/1 - 12/31 84   56   140     Greenville Hunt Before 4/01/2011 78   51   129         After 3/31/2011 86   51   137     Houston Montgomery, Fort Bend, Harris; L. Aarp free tax preparation locations B. Aarp free tax preparation locations Johnson Space Center All year 109   71   180     Laredo Webb All year 78   56   134     McAllen Hidalgo All year 85   56   141     Midland Midland All year 92   51   143     Plano Collin All year 100   61   161     Round Rock Williamson All year 90   51   141     San Antonio Bexar All year 106   66   172     South Padre Island Cameron 1/1 - 5/31 85   56   141         6/1 - 7/31 107   56   163         8/1 - 12/31 85   56   141     Waco McLennan All year 85   51   136   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate UT Moab Grand 1/1 - 2/28 $77   $56   $133         3/1 - 10/31 97   56   153         11/1 - 12/31 77   56   133     Park City Summit 1/1 - 3/31 153   71   224         4/1 - 12/31 89   71   160     Provo Utah All year 80   51   131     Salt Lake City Salt Lake, Tooele All year 95   61   156   VA Cities of Alexandria,   1/1 - 2/28 181   71   252     Fairfax, and Falls   3/1 - 6/30 211   71   282     Church; Counties of   7/1 - 8/31 157   71   228     Arlington and Fairfax   9/1 - 10/31 11/1 - 12/31 211 181   71 71   282 252     Abingdon Washington All year 86   46   132     Blacksburg Montgomery All year 95   46   141     Bowling Green Caroline County Before 4/01/2011 77   46   123         After 3/31/2011 89   56   145     Charlottesville Albemarle, Greene; City of Charlottesville All year 113   56   169     Chesapeake, Suffolk City of Chesapeake, City of Suffolk 1/1 - 5/31 78   56   134         6/1 - 8/31 88   56   144         9/1 - 12/31 78   56   134     Chesterfield, Henrico Counties Chesterfield, Henrico All year 87   51   138     Fredericksburg Stafford, Spotsylvania; City of Fredericksburg All year 89   56   145     James City, York, James City and York Counties; City of 1/1 - 3/31 77   51   128     Williamsburg Williamsburg 4/1 - 8/31 91   51   142         9/1 - 12/31 77   51   128     Loudoun County Loudoun All year 111   61   172     Lynchburg Campbell; City of Lynchburg All year 79   51   130     Manassas City of Manassas All year 82   46   128     Norfolk, Portsmouth City of Norfolk, City of Portsmouth All year 92   61   153     Prince William County Prince William All year 89   56   145     Richmond City City of Richmond All year 114   66   180     Roanoke City limits of Roanoke All year 99   51   150     Virginia Beach City of Virginia Beach 1/1 - 5/31 89   56   145         6/1 - 8/31 144   56   200         9/1 - 12/31 89   56   145     Wallops Island Accomack 1/1 - 6/30 84   56   140         7/1 - 8/31 125   56   181         9/1 - 12/31 84   56   140     Warrenton Fauquier All year 93   46   139   VT Burlington, St. Aarp free tax preparation locations Albans Chittenden, Franklin 1/1 - 5/31 92   66   158         6/1 - 10/31 111   66   177         11/1 - 12/31 92   66   158     Manchester Bennington All year 87   71   158     Middlebury Addison All year 115   61   176     Montpelier Washington All year 100   61   161     Stowe Lamoille 1/1 - 3/31 133   71   204         4/1 - 5/31 101   71   172         6/1 - 12/31 133   71   204   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate VT White River Junction Windsor 1/1 - 2/28 $101   $56   $157         3/1 - 5/31 89   56   145         6/1 - 12/31 101   56   157   WA Anacortes, Coupeville, Oak Harbor San Juan, Skagit, Island All year 90   61   151     Bremerton Kitsap All year 78   66   144     Everett, Lynnwood Snohomish All year 94   61   155     Ocean Shores Grays Harbor 1/1 - 6/30 88   51   139         7/1 - 8/31 107   51   158         9/1 - 12/31 88   51   139     Olympia, Tumwater Thurston All year 86   61   147     Port Angeles, Port Clallam, Jefferson 1/1 - 6/30 94   61   155     Townsend   7/1 - 8/31 123   61   184         9/1 - 12/31 94   61   155     Richland Benton All year 88   46   134     Seattle King All year 139   71   210     Spokane Spokane All year 86   61   147     Tacoma Pierce All year 109   61   170     Vancouver Clark, Cowlitz, Skamania All year 113   56   169   WI Appleton Outagamie All year 81   46   127     Brookfield, Racine Waukesha, Racine All year 87   56   143     Lake Geneva Walworth 1/1 - 5/31 90   51   141         6/1 - 9/30 122   51   173         10/1 - 12/31 90   51   141     Madison Dane All year 88   56   144     Milwaukee Milwaukee All year 95   61   156     Sturgeon Bay Door 1/1 - 6/30 77   56   133         7/1 - 9/30 86   56   142         10/1 - 12/31 77   56   133     Wisconsin Dells Columbia 1/1 - 6/30 77   61   138         7/1 - 8/31 85   61   146         9/1 - 12/31 77   61   138   WV Charleston Kanawha All year 95   51   146     Morgantown Monongalia All year 83   46   129     Shepherdstown Jefferson, Berkeley All year 82   51   133     Wheeling Ohio All year 94   46   140   WY Cody Park 1/1 - 5/31 84   51   135         6/1 - 9/30 117   51   168         10/1 - 12/31 84   51   135     Evanston, Rock Springs Uinta, Sweetwater All year 80   51   131   Table 3. Aarp free tax preparation locations (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate WY Gillette Campbell 1/1 - 5/31 $91   $51   $142         6/1 - 8/31 109   51   160         9/1 - 12/31 91   51   142     Jackson, Pinedale Teton, Sublette 1/1 - 6/30 109   56   165         7/1 - 8/31 158   56   214         9/1 - 12/31 109   56   165     Sheridan Sheridan 1/1 - 5/31 77   56   133         6/1 - 8/31 89   56   145         9/1 - 12/31 77   56   133   1Transition rule. Aarp free tax preparation locations In lieu of the updated GSA rates that will be effective October 1, 2011, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2011 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2011. Aarp free tax preparation locations A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2011, through December 31, 2011. Aarp free tax preparation locations See Transition Rules under How To Use Per Diem Rate Tables for an example. Aarp free tax preparation locations    2Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. Aarp free tax preparation locations ”   3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately). Aarp free tax preparation locations ” 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. Aarp free tax preparation locations   Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. Aarp free tax preparation locations         Table 4. Aarp free tax preparation locations Maximum Federal Per Diem Rates (Effective October 1, 2011 – September 30, 2012)1 Note: The standard rate of $123 ($77 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. Aarp free tax preparation locations However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. Aarp free tax preparation locations (See parts 302-2, 302-4, and 302-5 of 41 CFR. Aarp free tax preparation locations ) Table 4 lists all per diem rates alphabetically by state abbreviation. Aarp free tax preparation locations Click on a link below to find rates for your state: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas , Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate AL Birmingham Jefferson, Shelby All year $86   $56   $142     Gulf Shores Baldwin 1/1 - 5/31 100   51   151         6/1 - 7/31 117   51   168         8/1 - 12/31 100   51   151     Huntsville Madison, Limestone All year 87   51   138     Mobile Mobile All year 94   51   145     Montgomery/Prattville Montgomery/Autauga All year 80   51   131   AR Hot Springs Garland All year 101   46   147     Little Rock Pulaski All year 86   61   147   AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/29 77   66   143         3/1 - 10/31 97   66   163         11/1 - 12/31 77   66   143     Kayenta Navajo 1/1 - 4/30 79   46   125         5/1 - 9/30 90   46   136         10/1 - 12/31 79   46   125     Phoenix, Scottsdale Maricopa 1/1 - 5/31 128   71   199         6/1 - 8/31 80   71   151         9/1 - 12/31 105   71   176     Sedona City limits of Sedona 1/1 - 2/29 127   66   193         3/1 - 4/30 145   66   211         5/1 - 12/31 127   66   193     Sierra Vista Cochise All year 83   46   129     Tucson Pima 1/1 - 1/31 90   56   146         2/1 - 5/31 103   56   159         6/1 - 8/31 77   56   133         9/1 - 12/31 90   56   146     Yuma Yuma All year 78   46