n-22-44.pdf

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2022-2023 Special Per Diem Rates
Notice 2022-44
SECTION 1. PURPOSE
This annual notice provides the 2022-2023 special per diem
rates for taxpayers to
use in substantiating the amount of ordinary and necessary business expenses incurred
while traveling away from home, specifically (1) the special transportation industry meal
and incidental expenses (M&IE) rates, (2) the rate for the incidental expenses only
deduction, and (3) the rates and list of high-cost localities for purposes of the high-low
substantiation method.
SEC
TION 2. BACKGROUND
R
ev. Proc. 2019-48, 2019-51 I.R.B. 1392 (or successor), provides rules for using a
per diem rate to substantiate, under § 274(d) of the Internal Revenue Code and
§ 1.274-5 of the Income Tax Regulations, the amount of ordinary and necessary
business expenses paid or incurred while traveling away from home. Taxpayers using
the rates and list of high-cost localities provided in this notice must comply with Rev.
Proc. 2019-48 (or successor). Notice 2021-52, 2021-38 I.R.B. 381, provides the rates
and list of high-cost localities for the period October 1, 2021, to September 30, 2022.
SECTION 3. SPECIAL M&IE RATES FOR TRANSPORTATION INDUSTRY
The special M&IE rates for taxpayers in the transportation industry are $69 for any
locality of travel in the continental United States (CONUS) and $74 for any locality of
travel outside the continental United States (OCONUS). See
section 4.04 of Rev. Proc.

2019-48 (or successor).
SECTI
ON 4. RATE FOR INCIDENTAL EXPENSES ONLY DEDUCTION
The r
ate for any CONUS or OCONUS locality of travel for the incidental expenses
only deduction is $5 per day. See
section 4.05 of Rev. Proc. 2019-48 (or successor).
SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
1. Annual high-low rates. For purposes of the high-low substantiation method, the
per diem rates in lieu of the rates described in Notice 2021-52 (the per diem
substantiation method) are $297 for travel to any high-cost locality and $204 for travel to
any other locality within CONUS. The amount of the $297 high rate and $204 low rate
that is treated as paid for meals for purposes of § 274(n) is $74 for travel to any high-
cost locality and $64 for travel to any other locality within CONUS. See section 5.02 of
Rev. Proc. 2019-48 (or successor). The per diem rates in lieu of the rates described in
Notice 2021-52 (the meal and incidental expenses only substantiation method) are $74
for travel to any high-cost locality and $64 for travel to any other locality within CONUS.
2. High-cost localities. The following localities have a federal per diem rate of $250
or more, and are high-cost localities for the specified portion of the calendar year:
Key City
County or Other
Defined Location
Portion of Calendar Year
Alabama
Gulf Shores Baldwin June 1 – July 31
Arizona
Phoenix/Scottsdale Maricopa February 1 – March 31
Sedona City limits of Sedona October 1 – September 30

California
Los Angeles
Los Angeles, Orange, and
Ventura, and Edwards AFB, but
not Santa Monica
October 1 - October 31 and
January 1 - September 30
Mill Valley/San
Rafael/Novato
Marin
October 1 – October 31 and
June 1 – September 30
Monterey Monterey June 1 – August 31
Napa Napa October 1 –September 30
Oakland Alameda October 1 – September 30
San Diego San Diego February 1 – August 31
San Francisco San Francisco October 1 – September 30
San Luis Obispo San Luis Obispo June 1 – August 31
San Mateo/Foster
City/Belmont
San Mateo October 1 – September 30
Santa Barbara Santa Barbara October 1 – September 30
Santa Monica City limits of Santa Monica October 1 – September 30
Sunnyvale/Palo
Alto/San Jose
Santa Clara October 1 – September 30
Colorado
Aspen Pitkin
October 1 – March 31 and
June 1 – September 30
Denver/Aurora
Denver, Adams, Arapahoe, and
Jefferson
October 1 – October 31 and
April 1 – September 30
Durango La Plata June 1 – September 30

Colorado
Grand Lake Grand December 1 – March 31
Silverthorne/Brecken
ridge
Summit
October 1 – March 31 and
June 1 – September 30
Steamboat Springs Routt December 1 – March 31
Telluride San Miguel October 1 – September 30
Vail Eagle October 1 – September 30
Delaware
Lewes Sussex July 1 – August 31
District of Columbia
Washington D.C. (also the cities of Alexandria, Falls
Church, and Fairfax, and the counties of Arlington and
Fairfax, in Virginia; and the counties of Montgomery and
Prince George's in Maryland) (See also Maryland and
Virginia)
October 1 – September 30
Florida
Boca Raton/Delray
Beach/Jupiter
Palm Beach and Hendry December 1 – April 30
Bradenton Manatee February 1 – March 31
Cocoa Beach Brevard February 1 – March 31
Fort Lauderdale Broward October 1 – April 30
Fort Myers Lee February 1 – March 31
Fort Walton
Beach/DeFuniak
Springs
Okaloosa and Walton
October 1 – October 31
March 1 – September 30
Gulf Breeze Santa Rosa June 1 – July 31
Key West Monroe October 1 – September 30
Miami Miami-Dade December 1 – March 31
Naples Collier December 1 – April 30
Panama City Bay June 1 – July 31
Pensacola Escambia June 1 – July 31
Punta Gorda Charlotte February 1 – March 31
Sarasota Sarasota February 1 – April 30
Sebring Highlands February 1 – March 31
Stuart Martin February 1 – March 31
Vero Beach Indian River December 1 – April 30

Georgia
Jekyll Island/
Brunswick
Glynn March 1 – July 31
Idaho
Sun Valley/Ketchum Blaine and Elmore
December 1 – March 31 and
June 1 – September 30
Illinois
Chicago Cook and Lake
October 1 – November 30 and
April 1 – September 30
Maine
Bar Harbor/ Rockport Hancock and Knox
October 1 – October 31 and
July 1 – September 30
Kennebunk/Kittery/S
anford
York July 1 – August 31
Portland Cumberland and Sagadahoc July 1 – August 31
Maryland
Ocean City Worcester July 1 – August 31
Washington, DC
Metropolitan Area
Montgomery and Prince
George’s
October 1 – September 30
Massachusetts
Boston/Cambridge Suffolk and City of Cambridge October 1 – September 30
Falmouth City limits of Falmouth May 1 – August 31
Hyannis
Barnstable less the city of
Falmouth
July 1 – August 31
Martha's Vineyard Dukes October 1 – September 30
Nantucket Nantucket October 1 –September 30
Michigan
Mackinac Island Mackinac July 1 – August 31
Petoskey Emmet July 1 – August 31
Traverse City Grand Traverse July 1 – August 31

Minnesota
Duluth St. Louis
October 1 – October 31 and
June 1 – September 30
Montana
Big Sky/West
Yellowstone/Gardiner
Gallatin and Park June 1 – September 30
Kalispell/Whitefish Flathead July 1 – August 31
New Mexico
Carlsbad Eddy October 1 – September 30
New Jersey
Toms River Ocean July 1 – August 31
New York
Glens Falls Warren July 1 – August 31
Lake Placid Essex July 1 – August 31
New York City
Bronx, Kings, New York,
Queens, and Richmond
October 1 – December 31 and
March 1 – September 30
North Carolina
Kill Devil Hills Dare April 1 – September 30
Oregon
Lincoln City Lincoln July 1 – August 31
Portland Multnomah
October 1 – October 31 and
June 1 – September 30
Seaside Clatsop July 1 – August 31
Pennsylvania
Hershey Hershey June 1 – August 31
Philadelphia Philadelphia
October 1 – November 30,
March 1 – June 30, and
September 1 – September 30
Rhode Island
Jamestown/Middleto
wn/Newport
Newport
October 1 – October 31 and
June 1 – September 30

South Carolina
Charleston
Charleston, Berkeley, and
Dorchester
October 1 –September 30
Hilton Head Beaufort June 1 – August 31
Myrtle Beach Horry June 1 – August 31
Tennessee
Nashville Davidson October 1 – September 30
Utah
Moab Grand
October 1 – October 31 and
March 1 – September 30
Park City Summit October 1 – September 30
Virginia
Virginia Beach City of Virginia Beach June 1 – August 31
Wallops Island Accomack July 1 – August 31
Washington, DC
Metro Area
Cities of Alexandria, Falls
Church, and Fairfax; Counties of
Arlington and Fairfax
October 1 – September 30
Vermont
Manchester Bennington October 1 – September 30
Washington
Port Angeles/Port
Townsend
Clallam and Jefferson July 1 – August 31
Seattle King October 1 – September 30
Vancouver Clark, Cowlitz, and Skamania
October 1 – October 31 and
June 1 – September 30
Wyoming
Cody Park June 1 – September 30
Jackson/Pinedale Teton and Sublette October 1 – September 30
3. Changes in high-cost localities. The list of high-cost localities in this notice differs
from the list of high-cost localities in section 5 of Notice 2021-52.

a. The following localities have been added to the list of high-cost localities: Gulf
Shores, Alabama; Phoenix/Scottsdale, Arizona; San Luis Obispo, California;
Durango, Colorado; Steamboat Springs, Colorado; Bradenton, Florida; Cocoa
Beach, Florida; Gulf Breeze, Florida; Panama City, Florida; Pensacola, Florida;
Punta Gorda, Florida; Sarasota, Florida; Sebring, Florida; Stuart, Florida; Sun
Valley/Ketchum, Idaho; Portland, Maine; Mackinac Island, Michigan; Duluth,
Minnesota; Kalispell/Whitefish, Montana; Toms River, New Jersey; Glens Falls,
New York; Kill Devil Hills, North Carolina; Lincoln City, Oregon; Myrtle Beach,
South Carolina; Moab, Utah; Manchester, Vermont; Port Angeles/Port
Townsend, Washington.
b. The following localities have changed the portion of the year in which it is a high-
cost locality: Sedona, Arizona; Napa, California; San Diego, California;
Silverthorne/Breckenridge, Colorado; Fort Lauderdale, Florida; Fort Walton
Beach/De Funiak Springs, Florida; Key West, Florida; Bar Harbor/Rockport,
Maine; Falmouth, Massachusetts; Martha’s Vineyard, Massachusetts;
Nantucket, Massachusetts; Jamestown/Middleton/Newport, Rhode Island;
Charleston, South Carolina; Park City, Utah; Jackson/Pinedale, Wyoming.
c.
The following locality has been removed from the list of high-cost localities:
Crested Butte/Gunnison, Colorado.
SEC
TION 6. EFFECTIVE DATE
This notice is effective for per diem
allowances for lodging, meal and incidental
expenses, or for meal and incidental expenses only, that are paid to any employee on
or after October 1, 2022, for travel away from home on or after October 1, 2022. For

purposes of computing the amount allowable as a deduction for travel away from home,
this notice is effective for meal and incidental expenses or for incidental expenses only
paid or incurred on or after October 1, 2022. See
sections 4.06 and 5.04 of Rev. Proc.
2019-48 (or successor) for transition rules for the last 3 months of calendar year 2022.
S
ECTION 7. EFFECT ON OTHER DOCUMENTS
Notice 2021-52 is superseded.
DRAFTING INFORMATION
The principal author of this notice is Knolan Smith of the Office of Associate Chief
Counsel (Income Tax & Accounting). For further information regarding this notice
contact Mr. Smith at (202) 317-7005 (not a toll-free call).