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Myfreetaxes 1. Myfreetaxes   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. Myfreetaxes Exceptions. Myfreetaxes Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. Myfreetaxes Identical wagers. Myfreetaxes Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. Myfreetaxes Underreported interest or dividends. Myfreetaxes Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Myfreetaxes This chapter explains in detail the rules for withholding tax from each of these types of income. Myfreetaxes The discussion of salaries and wages includes an explanation of how to complete Form W-4. Myfreetaxes This chapter also covers backup withholding on interest, dividends, and other payments. Myfreetaxes Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. Myfreetaxes Salaries and Wages Income tax is withheld from the pay of most employees. Myfreetaxes Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Myfreetaxes It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Myfreetaxes See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. Myfreetaxes If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Myfreetaxes This is explained under Exemption From Withholding , later. Myfreetaxes You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Myfreetaxes If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. Myfreetaxes Military retirees. Myfreetaxes   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Myfreetaxes Household workers. Myfreetaxes   If you are a household worker, you can ask your employer to withhold income tax from your pay. Myfreetaxes A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Myfreetaxes   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Myfreetaxes If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. Myfreetaxes Farmworkers. Myfreetaxes   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Myfreetaxes Differential wage payments. Myfreetaxes   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Myfreetaxes Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Myfreetaxes The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Myfreetaxes Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Myfreetaxes The amount you earn in each payroll period. Myfreetaxes The information you give your employer on Form W-4. Myfreetaxes Form W-4 includes four types of information that your employer will use to figure your withholding. Myfreetaxes Whether to withhold at the single rate or at the lower married rate. Myfreetaxes How many withholding allowances you claim (each allowance reduces the amount withheld). Myfreetaxes Whether you want an additional amount withheld. Myfreetaxes Whether you are claiming an exemption from withholding in 2014. Myfreetaxes See Exemption From Withholding , later. Myfreetaxes Note. Myfreetaxes You must specify a filing status and a number of withholding allowances on Form W-4. Myfreetaxes You cannot specify only a dollar amount of withholding. Myfreetaxes New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. Myfreetaxes Your employer should have copies of the form. Myfreetaxes If you need to change the information later, you must fill out a new form. Myfreetaxes If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Myfreetaxes You may be able to avoid overwithholding if your employer agrees to use the part-year method. Myfreetaxes See Part-Year Method , later, for more information. Myfreetaxes Employee also receiving pension income. Myfreetaxes   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Myfreetaxes However, you can choose to split your withholding allowances between your pension and job in any manner. Myfreetaxes Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Myfreetaxes When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. Myfreetaxes If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Myfreetaxes See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. Myfreetaxes Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. Myfreetaxes See Table 1-1 for examples of personal and financial changes you should consider. Myfreetaxes Table 1-1. Myfreetaxes Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. Myfreetaxes Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. Myfreetaxes If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Myfreetaxes You can get a blank Form W-4 from your employer or print the form from IRS. Myfreetaxes gov. Myfreetaxes You should try to have your withholding match your actual tax liability. Myfreetaxes If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Myfreetaxes If too much tax is withheld, you will lose the use of that money until you get your refund. Myfreetaxes Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Myfreetaxes See Table 1-1 for examples. Myfreetaxes Note. Myfreetaxes You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. Myfreetaxes When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. Myfreetaxes You should check your withholding when any of the following situations occur. Myfreetaxes You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. Myfreetaxes You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. Myfreetaxes There are changes in your life or financial situation that affect your tax liability. Myfreetaxes See Table 1-1. Myfreetaxes There are changes in the tax law that affect your tax liability. Myfreetaxes How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. Myfreetaxes You can also use the IRS Withholding calculator at www. Myfreetaxes irs. Myfreetaxes gov/individuals. Myfreetaxes If you use the worksheets and tables in this publication, follow these steps. Myfreetaxes Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. Myfreetaxes Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. Myfreetaxes If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. Myfreetaxes For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. Myfreetaxes How Do You Increase Your Withholding? There are two ways to increase your withholding. Myfreetaxes You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. Myfreetaxes Requesting an additional amount withheld. Myfreetaxes   You can request that an additional amount be withheld from each paycheck by following these steps. Myfreetaxes Complete Worksheets 1-5 and 1-7. Myfreetaxes Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. Myfreetaxes Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. Myfreetaxes This is the number of allowances you entered on the last Form W-4 you gave your employer. Myfreetaxes Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. Myfreetaxes Give your newly completed Form W-4 to your employer. Myfreetaxes   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. Myfreetaxes Example. Myfreetaxes Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). Myfreetaxes Steve's tax will be underwithheld by $800 ($4,316 − $3,516). Myfreetaxes His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. Myfreetaxes Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. Myfreetaxes Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. Myfreetaxes He gives the completed form to his employer. Myfreetaxes What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. Myfreetaxes If this is the case, you can increase your withholding for one or more of the jobs. Myfreetaxes   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. Myfreetaxes For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. Myfreetaxes This will give you the additional amount to enter on the Form W-4 you will file for that job. Myfreetaxes You need to give your employer a new Form W-4 for each job for which you are changing your withholding. Myfreetaxes Example. Myfreetaxes Meg Green works in a store and earns $46,000 a year. Myfreetaxes Her husband, John, works full-time in manufacturing and earns $68,000 a year. Myfreetaxes In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. Myfreetaxes They expect to file a joint income tax return. Myfreetaxes Meg and John complete Worksheets 1-5, 1-6, and 1-7. Myfreetaxes Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. Myfreetaxes They can divide the $4,459 any way they want. Myfreetaxes They can enter an additional amount on either of their Forms W-4, or divide it between them. Myfreetaxes They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. Myfreetaxes Both claim the same number of allowances as before. Myfreetaxes How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. Myfreetaxes There are two ways to do this. Myfreetaxes You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. Myfreetaxes You can claim only the number of allowances to which you are entitled. Myfreetaxes To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. Myfreetaxes Increasing the number of allowances. Myfreetaxes   Figure and increase the number of withholding allowances you can claim as follows. Myfreetaxes On a new Form W-4, complete the Personal Allowances Worksheet. Myfreetaxes If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. Myfreetaxes If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. Myfreetaxes If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. Myfreetaxes If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. Myfreetaxes Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. Myfreetaxes The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. Myfreetaxes Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. Myfreetaxes Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. Myfreetaxes Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. Myfreetaxes If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. Myfreetaxes If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. Myfreetaxes Example. Myfreetaxes Brett and Alyssa Davis are married and expect to file a joint return for 2014. Myfreetaxes Their expected taxable income from all sources is $68,000. Myfreetaxes They expect to have $15,900 of itemized deductions. Myfreetaxes Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. Myfreetaxes The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. Myfreetaxes Line 1, expected child and dependent care credit—$960. Myfreetaxes Line 9, expected adoption credit—$1,500. Myfreetaxes Line 10, total estimated tax credits—$2,460. Myfreetaxes Line 11. Myfreetaxes Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). Myfreetaxes The number to the right of this range is 6. Myfreetaxes 7. Myfreetaxes Line 12, multiply line 10 by line 11—$16,482. Myfreetaxes Then the Davis' complete the Form W-4 worksheets. Myfreetaxes Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. Myfreetaxes They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. Myfreetaxes When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. Myfreetaxes If the change is for next year, your new Form W-4 will not take effect until next year. Myfreetaxes Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). Myfreetaxes However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. Myfreetaxes You completed either form based on your projected income at that time. Myfreetaxes Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. Myfreetaxes The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. Myfreetaxes Start off with the Personal Allowances Worksheet. Myfreetaxes Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. Myfreetaxes The third worksheet is the most important for this situation. Myfreetaxes Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. Myfreetaxes If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. Myfreetaxes Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. Myfreetaxes It is your decision how to divide up your withholding allowances between these sources of income. Myfreetaxes For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. Myfreetaxes ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. Myfreetaxes There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. Myfreetaxes Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. Myfreetaxes Contact your pension provider and your employer's payroll department. Myfreetaxes And remember, this is not a final decision. Myfreetaxes If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. Myfreetaxes You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. Myfreetaxes You may need more tax withheld, or you may need less. Myfreetaxes Table 1-2. Myfreetaxes Tax Credits for 2014 For more information about the . Myfreetaxes . Myfreetaxes . Myfreetaxes See . Myfreetaxes . Myfreetaxes . Myfreetaxes Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. Myfreetaxes S. Myfreetaxes income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. Myfreetaxes Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. Myfreetaxes Everyone else must have tax withheld at the higher single rate. Myfreetaxes Single. Myfreetaxes   You must check the “Single” box if any of the following applies. Myfreetaxes You are single. Myfreetaxes If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. Myfreetaxes You are married, but neither you nor your spouse is a citizen or resident of the United States. Myfreetaxes You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. Myfreetaxes For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Myfreetaxes Married. Myfreetaxes   You qualify to check the “Married” box if any of the following applies. Myfreetaxes You are married and neither you nor your spouse is a nonresident alien. Myfreetaxes You are considered married for the whole year even if your spouse died during the year. Myfreetaxes You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. Myfreetaxes For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. Myfreetaxes You expect to be able to file your return as a qualifying widow or widower. Myfreetaxes You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. Myfreetaxes However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. Myfreetaxes For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. Myfreetaxes Married, but withhold at higher single rate. Myfreetaxes   Some married people find that they do not have enough tax withheld at the married rate. Myfreetaxes This can happen, for example, when both spouses work. Myfreetaxes To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). Myfreetaxes Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. Myfreetaxes Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. Myfreetaxes You will have the most tax withheld if you claim “0” allowances. Myfreetaxes The number of allowances you can claim depends on the following factors. Myfreetaxes How many exemptions you can take on your tax return. Myfreetaxes Whether you have income from more than one job. Myfreetaxes What deductions, adjustments to income, and credits you expect to have for the year. Myfreetaxes Whether you will file as head of household. Myfreetaxes If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. Myfreetaxes Or, if married filing separately, whether or not your spouse also works. Myfreetaxes Form W-4 worksheets. Myfreetaxes    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Myfreetaxes The worksheets are for your own records. Myfreetaxes Do not give them to your employer. Myfreetaxes   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. Myfreetaxes If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. Myfreetaxes Complete separate sets of worksheets only if you and your spouse will file separate returns. Myfreetaxes   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. Myfreetaxes Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. Myfreetaxes If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. Myfreetaxes   Complete all worksheets that apply to your situation. Myfreetaxes The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. Myfreetaxes Multiple jobs. Myfreetaxes   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Myfreetaxes Then split your allowances between the Forms W-4 for each job. Myfreetaxes You cannot claim the same allowances with more than one employer at the same time. Myfreetaxes You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Myfreetaxes Married individuals. Myfreetaxes   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Myfreetaxes Use only one set of worksheets. Myfreetaxes You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Myfreetaxes   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Myfreetaxes Alternative method of figuring withholding allowances. Myfreetaxes   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Myfreetaxes   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. Myfreetaxes It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. Myfreetaxes   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. Myfreetaxes You still must give your employer a Form W-4 claiming your withholding allowances. Myfreetaxes Employees who are not citizens or residents. Myfreetaxes   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. Myfreetaxes However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. Myfreetaxes S. Myfreetaxes national. Myfreetaxes It also does not apply if your spouse is a U. Myfreetaxes S. Myfreetaxes citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. Myfreetaxes Special rules apply to residents of South Korea and India. Myfreetaxes For more information, see Withholding From Compensation in chapter 8 of Publication 519. Myfreetaxes Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. Myfreetaxes Exemptions. Myfreetaxes Only one job. Myfreetaxes Head of household filing status. Myfreetaxes Child and dependent care credit. Myfreetaxes Child tax credit. Myfreetaxes Exemptions (worksheet lines A, C, and D). Myfreetaxes   You can claim one withholding allowance for each exemption you expect to claim on your tax return. Myfreetaxes Self. Myfreetaxes   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. Myfreetaxes If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. Myfreetaxes Spouse. Myfreetaxes   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. Myfreetaxes Do not claim this allowance if you and your spouse expect to file separate returns. Myfreetaxes Dependents. Myfreetaxes   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. Myfreetaxes Only one job (worksheet line B). Myfreetaxes    You can claim an additional withholding allowance if any of the following apply for 2014. Myfreetaxes You are single and you have only one job at a time. Myfreetaxes You are married, you have only one job at a time, and your spouse does not work. Myfreetaxes Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. Myfreetaxes If you qualify for this allowance, enter “1” on line B of the worksheet. Myfreetaxes Head of household filing status (worksheet line E). Myfreetaxes   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. Myfreetaxes For more information, see Publication 501. Myfreetaxes   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. Myfreetaxes Reduction of personal allowances. Myfreetaxes   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. Myfreetaxes Personal Allowance Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. Myfreetaxes Worksheet 1-1. Myfreetaxes Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. Myfreetaxes Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. Myfreetaxes   2. Myfreetaxes Enter your expected AGI 2. Myfreetaxes       3. Myfreetaxes Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. Myfreetaxes       4. Myfreetaxes Subtract line 3 from line 2 4. Myfreetaxes       5. Myfreetaxes Divide line 4 by $125,000 ($62,500 if married filing separately). Myfreetaxes Enter the result as a decimal 5. Myfreetaxes   6. Myfreetaxes Multiply line 1 by line 5. Myfreetaxes If the result is not a whole number, increase it to the next higher whole number 6. Myfreetaxes   7. Myfreetaxes Subtract line 6 from line 1. Myfreetaxes The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. Myfreetaxes     Child and dependent care credit (worksheet line F). Myfreetaxes   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. Myfreetaxes Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. Myfreetaxes For more information, see Publication 503, Child and Dependent Care Expenses. Myfreetaxes   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Myfreetaxes Child tax credit (worksheet line G). Myfreetaxes   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. Myfreetaxes Subtract “1” from that amount if you have three to six eligible children. Myfreetaxes Subtract “2” from that amount if you have seven or more eligible children. Myfreetaxes   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. Myfreetaxes   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. Myfreetaxes S. Myfreetaxes citizen, U. Myfreetaxes S. Myfreetaxes national, or U. Myfreetaxes S. Myfreetaxes resident alien, and Who will be claimed as a dependent on your return. Myfreetaxes If you are a U. Myfreetaxes S. Myfreetaxes citizen or U. Myfreetaxes S. Myfreetaxes national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. Myfreetaxes   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. Myfreetaxes   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. Myfreetaxes   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. Myfreetaxes Total personal allowances (worksheet line H). Myfreetaxes    Add lines A through G and enter the total on line H. Myfreetaxes If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. Myfreetaxes Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Myfreetaxes Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. Myfreetaxes Use the amount of each item you reasonably can expect to show on your return. Myfreetaxes However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. Myfreetaxes Do not include any amount shown on your last tax return that has been disallowed by the IRS. Myfreetaxes Example. Myfreetaxes On June 30, 2013, you bought your first home. Myfreetaxes On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. Myfreetaxes Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. Myfreetaxes You can use $13,200 to figure the number of your withholding allowances for itemized deductions. Myfreetaxes Not itemizing deductions. Myfreetaxes   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. Myfreetaxes Itemized deductions (worksheet line 1). Myfreetaxes   Enter your estimated total itemized deductions on line 1 of the worksheet. Myfreetaxes   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. Myfreetaxes You normally claim these deductions on Schedule A of Form 1040. Myfreetaxes Medical and dental expenses that are more than 10% (7. Myfreetaxes 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). Myfreetaxes State and local income or property taxes. Myfreetaxes Deductible home mortgage interest. Myfreetaxes Investment interest up to net investment income. Myfreetaxes Charitable contributions. Myfreetaxes Casualty and theft losses that are more than $100 and 10% of your AGI. Myfreetaxes Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. Myfreetaxes Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. Myfreetaxes AGI. Myfreetaxes   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. Myfreetaxes Phaseout of itemized deductions. Myfreetaxes   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. Myfreetaxes    Itemized Deduction Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. Myfreetaxes Worksheet 1-2. Myfreetaxes Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. Myfreetaxes Enter the estimated total of your itemized deductions 1. Myfreetaxes   2. Myfreetaxes Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. Myfreetaxes   3. Myfreetaxes Is the amount on line 2 less than the amount on line 1? ❑ No. Myfreetaxes Stop here. Myfreetaxes Your deduction is not limited. Myfreetaxes Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Myfreetaxes  ❑ Yes. Myfreetaxes Subtract line 2 from line 1. Myfreetaxes 3. Myfreetaxes       4. Myfreetaxes Multiply line 3 by 80% (. Myfreetaxes 80) 4. Myfreetaxes       5. Myfreetaxes Enter your expected AGI 5. Myfreetaxes       6. Myfreetaxes Enter $305,050 If married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately 6. Myfreetaxes   7. Myfreetaxes Is the amount on line 6 less than the amount on line 5? ❑ No. Myfreetaxes Stop here. Myfreetaxes Your deduction is not limited. Myfreetaxes Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. Myfreetaxes  ❑ Yes. Myfreetaxes Subtract line 6 from line 5. Myfreetaxes 7. Myfreetaxes       8. Myfreetaxes Multiply line 7 by 3% (. Myfreetaxes 03) 8. Myfreetaxes       9. Myfreetaxes Enter the smaller of line 4 or line 8 9. Myfreetaxes     10. Myfreetaxes Subtract line 9 from line 1. Myfreetaxes Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. Myfreetaxes     Adjustments to income (worksheet line 4). Myfreetaxes   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. Myfreetaxes   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. Myfreetaxes These adjustments appear on page 1 of your Form 1040 or 1040A. Myfreetaxes Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. Myfreetaxes Net operating loss carryovers. Myfreetaxes Certain business expenses of reservists, performing artists, and fee-based government officials. Myfreetaxes Health savings account or medical savings account deduction. Myfreetaxes Certain moving expenses. Myfreetaxes Deduction for self-employment tax. Myfreetaxes Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. Myfreetaxes Self-employed health insurance deduction. Myfreetaxes Penalty on early withdrawal of savings. Myfreetaxes Alimony paid. Myfreetaxes IRA deduction. Myfreetaxes Student loan interest deduction. Myfreetaxes Jury duty pay given to your employer. Myfreetaxes Reforestation amortization and expenses. Myfreetaxes Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. Myfreetaxes Repayment of certain supplemental unemployment benefits. Myfreetaxes Contributions to IRC 501(c)(18)(D) pension plans. Myfreetaxes Contributions by certain chaplains to IRC 403(b) plans. Myfreetaxes Attorney fees and court costs for certain unlawful discrimination claims. Myfreetaxes Attorney fees and court costs for certain whistleblower awards. Myfreetaxes Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). Myfreetaxes Tax credits (worksheet line 5). Myfreetaxes   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). Myfreetaxes But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. Myfreetaxes   If you take the child and dependent care credit into account on line 5, do not use line F. Myfreetaxes If you take the child tax credit into account on line 5, do not use line G. Myfreetaxes   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. Myfreetaxes See the individual tax form instructions for more details. Myfreetaxes Foreign tax credit, except any credit that applies to wages not subject to U. Myfreetaxes S. Myfreetaxes income tax withholding because they are subject to income tax withholding by a foreign country. Myfreetaxes See Publication 514, Foreign Tax Credit for Individuals. Myfreetaxes Credit for the elderly or the disabled. Myfreetaxes See Publication 524, Credit for the Elderly or the Disabled. Myfreetaxes Education credits. Myfreetaxes See Publication 970, Tax Benefits for Education. Myfreetaxes Retirement savings contributions credit (saver's credit). Myfreetaxes See Publication 590. Myfreetaxes Mortgage interest credit. Myfreetaxes See Publication 530, Tax Information for Homeowners. Myfreetaxes Adoption credit. Myfreetaxes See the Instructions for Form 8839. Myfreetaxes Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. Myfreetaxes See the Instructions for Form 8801. Myfreetaxes General business credit. Myfreetaxes See the Instructions for Form 3800. Myfreetaxes Earned income credit. Myfreetaxes See Publication 596. Myfreetaxes Figuring line 5 entry. Myfreetaxes   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . Myfreetaxes Example. Myfreetaxes You are married and expect to file a joint return for 2014. Myfreetaxes Your combined estimated wages are $68,000. Myfreetaxes Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). Myfreetaxes In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. Myfreetaxes 7. Myfreetaxes Multiply your total estimated tax credits of $2,660 by 6. Myfreetaxes 7. Myfreetaxes Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. Myfreetaxes Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. Myfreetaxes Nonwage income (worksheet line 6). Myfreetaxes   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). Myfreetaxes Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. Myfreetaxes   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. Myfreetaxes See Getting the Right Amount of Tax Withheld , later. Myfreetaxes Net deductions and adjustments (worksheet line 8). Myfreetaxes    If line 7 is less than $3,950, enter “0” on line 8. Myfreetaxes If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. Myfreetaxes Example. Myfreetaxes If line 7 is $5,200, $5,200 ÷ $3,950 = 1. Myfreetaxes 32. Myfreetaxes Drop the fraction (. Myfreetaxes 32) and enter “1” on line 8. Myfreetaxes Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). Myfreetaxes Reducing your allowances (worksheet lines 1-3). Myfreetaxes   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). Myfreetaxes Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). Myfreetaxes Enter that number on line 2. Myfreetaxes However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. Myfreetaxes ”    Table 1-3. Myfreetaxes Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. Myfreetaxes  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. Myfreetaxes 0 $42,001 – 98,000 6. Myfreetaxes 7 $98,001 – 180,000 4. Myfreetaxes 0 $180,001 – 270,000 3. Myfreetaxes 6 $270,001 – 440,000 3. Myfreetaxes 0 $440,001 – 490,000. Myfreetaxes . Myfreetaxes . Myfreetaxes . Myfreetaxes 2. Myfreetaxes 9 $490,001 and over 2. Myfreetaxes 5 b. Myfreetaxes  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. Myfreetaxes 0 $19,001 – 47,000 6. Myfreetaxes 7 $47,001 – 104,000 4. Myfreetaxes 0 $104,001 – 205,000 3. Myfreetaxes 6 $205,001 – 430,000 3. Myfreetaxes 0 $430,001 and over 2. Myfreetaxes 5 c. Myfreetaxes  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. Myfreetaxes 0 $30,001 – 66,000 6. Myfreetaxes 7 $66,001 – 150,000 4. Myfreetaxes 0 $150,001 – 235,000 3. Myfreetaxes 6 $235,001 – 430,000 3. Myfreetaxes 0 $430,001 – 460,000 2. Myfreetaxes 9 $460,001 and over 2. Myfreetaxes 5 d. Myfreetaxes  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. Myfreetaxes 0 $21,001 – 49,000 6. Myfreetaxes 7 $49,001 – 90,000 4. Myfreetaxes 0 $90,001 – 135,000 3. Myfreetaxes 6 $135,001 – 220,000 3. Myfreetaxes 0 $220,001 – 245,000 2. Myfreetaxes 9 $245,001 and over 2. Myfreetaxes 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. Myfreetaxes If line 1 is more than or equal to line 2, do not use the rest of the worksheet. Myfreetaxes   If line 1 is less than line 2, enter “0” on Form W-4, line 5. Myfreetaxes Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. Myfreetaxes Other amounts owed. Myfreetaxes   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. Myfreetaxes The total is the additional withholding needed for the year. Myfreetaxes Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Myfreetaxes You accurately complete all the Form W-4 worksheets that apply to you. Myfreetaxes You give your employer a new Form W-4 when changes occur. Myfreetaxes But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Myfreetaxes This is most likely to happen in the following situations. Myfreetaxes You are married and both you and your spouse work. Myfreetaxes You have more than one job at a time. Myfreetaxes You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Myfreetaxes You will owe additional amounts with your return, such as self-employment tax. Myfreetaxes Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Myfreetaxes Your earnings are more than $130,000 if you are single or $180,000 if you are married. Myfreetaxes You work only part of the year. Myfreetaxes You change the number of your withholding allowances during the year. Myfreetaxes You are subject to Additional Medicare Tax or Net Investment Income Tax. Myfreetaxes If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. Myfreetaxes Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. Myfreetaxes To be eligible for the part-year method, you must meet both of the following requirements. Myfreetaxes You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. Myfreetaxes You cannot use a fiscal year. Myfreetaxes You must not expect to be employed for more than 245 days during the year. Myfreetaxes To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. Myfreetaxes If you are temporarily laid off for 30 days or less, count those days too. Myfreetaxes If you are laid off for more than 30 days, do not count those days. Myfreetaxes You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. Myfreetaxes How to apply for the part-year method. Myfreetaxes   You must ask your employer in writing to use this method. Myfreetaxes The request must state all three of the following. Myfreetaxes The date of your last day of work for any prior employer during the current calendar year. Myfreetaxes That you do not expect to be employed more than 245 days during the current calendar year. Myfreetaxes That you use the calendar year as your tax year. Myfreetaxes Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Myfreetaxes You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Myfreetaxes You must ask your employer in writing to use this method. Myfreetaxes To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Myfreetaxes ) since the beginning of the year. Myfreetaxes Aids for Figuring Your Withholding IRS Withholding Calculator. Myfreetaxes   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. Myfreetaxes Go to www. Myfreetaxes irs. Myfreetaxes gov/Individuals/IRS-Withholding-Calculator. Myfreetaxes It can help you determine the correct amount to be withheld any time during the year. Myfreetaxes Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Myfreetaxes These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Myfreetaxes New Form W-4. Myfreetaxes   When you start a new job, your employer should give you a Form W-4 to fill out. Myfreetaxes Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Myfreetaxes   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Myfreetaxes The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Myfreetaxes No Form W-4. Myfreetaxes   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Myfreetaxes Repaying withheld tax. Myfreetaxes   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Myfreetaxes Your employer cannot repay any of the tax previously withheld. Myfreetaxes Instead, claim the full amount withheld when you file your tax return. Myfreetaxes   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Myfreetaxes Your employer can repay the amount that was withheld incorrectly. Myfreetaxes If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Myfreetaxes IRS review of your withholding. Myfreetaxes   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. Myfreetaxes Your employer may be required to send a copy of the Form W-4 to the IRS. Myfreetaxes There is a penalty for supplying false information on Form W-4. Myfreetaxes See Penalties , later. Myfreetaxes   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. Myfreetaxes   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. Myfreetaxes If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. Myfreetaxes Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. Myfreetaxes At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. Myfreetaxes   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. Myfreetaxes   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. Myfreetaxes Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. Myfreetaxes   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. Myfreetaxes Your employer must then withhold tax based on this new Form W-4. Myfreetaxes   Additional information is available at IRS. Myfreetaxes gov. Myfreetaxes Enter “withholding compliance questions” in the search box. Myfreetaxes Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Myfreetaxes The exemption applies only to income tax, not to social security or Medicare tax. Myfreetaxes You can claim exemption from withholding for 2014 only if both of the following situations apply. Myfreetaxes For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Myfreetaxes For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Myfreetaxes Use Figure 1-A to help you decide whether you can claim exemption from withholding. Myfreetaxes Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. Myfreetaxes These situations are discussed later. Myfreetaxes Students. Myfreetaxes   If you are a student, you are not automatically exempt. Myfreetaxes If you work only part time or during the summer, you may qualify for exemption from withholding. Myfreetaxes Example 1. Myfreetaxes You are a high school student and expect to earn $2,500 from a summer job. Myfreetaxes You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. Myfreetaxes You worked last summer and had $375 federal income tax withheld from your pay. Myfreetaxes The entire $375 was refunded when you filed your 2013 return. Myfreetaxes Using Figure 1-A, you find that you can claim exemption from withholding. Myfreetaxes Please click here for the text description of the image. Myfreetaxes Figure 1-A: Exemption From Withholding on Form W-4 Example 2. Myfreetaxes The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. Myfreetaxes Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. Myfreetaxes    You may have to file a tax return, even if you are exempt from withholding. Myfreetaxes See Publication 501 to see whether you must file a return. Myfreetaxes    Age 65 or older or blind. Myfreetaxes If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. Myfreetaxes Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Myfreetaxes Instead, see Itemizing deductions or claiming exemptions or credits, next. Myfreetaxes Itemizing deductions or claiming exemptions or credits. Myfreetaxes   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. Myfreetaxes You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. Myfreetaxes Claiming exemption from withholding. Myfreetaxes   To claim exemption, you must give your employer a Form W-4. Myfreetaxes Do not complete lines 5 and 6. Myfreetaxes Enter “Exempt” on line 7. Myfreetaxes   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Myfreetaxes If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Myfreetaxes   Your claim of exempt status may be reviewed by the IRS. Myfreetaxes See IRS review of your withholding , earlier. Myfreetaxes An exemption is good for only 1 year. Myfreetaxes   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Myfreetaxes Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Myfreetaxes The payer can figure withholding on supplemental wages using the same method used for your regular wages. Myfreetaxes However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Myfreetaxes Expense allowances. Myfreetaxes   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Myfreetaxes A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. Myfreetaxes   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Myfreetaxes Accountable plan. Myfreetaxes   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. Myfreetaxes Your expenses must have a business connection. Myfreetaxes That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Myfreetaxes You must adequately account to your employer for these expenses within a reasonable period of time. Myfreetaxes You must return any excess reimbursement or allowance within a reasonable period of time. Myfreetaxes    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. Myfreetaxes   The definition of reasonable period of time depends on the facts and circumstances of your situation. Myfreetaxes However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Myfreetaxes You receive an advance within 30 days of the time you have an expense. Myfreetaxes You adequately account for your expenses within 60 days after they were paid or incurred. Myfreetaxes You return any excess reimbursement within 120 days after the expense was paid or incurred. Myfreetaxes You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Myfreetaxes Nonaccountable plan. Myfreetaxes   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. Myfreetaxes For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. Myfreetaxes Penalties You may have to pay a penalty of $500 if both of the following apply. Myfreetaxes You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Myfreetaxes You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Myfreetaxes There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Myfreetaxes The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Myfreetaxes These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Myfreetaxes A simple error or an honest mistake will not result in one of these penalties. Myfreetaxes For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. Myfreetaxes However, see chapter 4 for information on the penalty for underpaying your tax. Myfreetaxes Tips The tips you receive while working on your job are considered part of your pay. Myfreetaxes You must include your tips on your tax return on the same line as your regular pay. Myfreetaxes However, tax is not withheld directly from tip income, as it is from your regular pay. Myfreetaxes Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Myfreetaxes Reporting tips to your employer. Myfreetaxes   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. Myfreetaxes The report is due by the 10th day of the following month. Myfreetaxes   If you have more than one job, make a separate report to each employer. Myfreetaxes Report only the tips you received while working for that employer, and only if they total $20 or more for the month. Myfreetaxes How employer figures amount to withhold. Myfreetaxes   The tips you report to your employer are counted as part of your income for the month you report them. Myfreetaxes Your employer can figure your withholding in either of two ways. Myfreetaxes By withholding at the regular rate on the sum of your pay plus your reported tips. Myfreetaxes By withholding at the regular rate on your pay plus a percentage of your reported tips. Myfreetaxes Not enough pay to cover taxes. Myfreetaxes   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Myfreetaxes   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. Myfreetaxes If not enough tax is withheld, you may have to pay estimated tax. Myfreetaxes When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. Myfreetaxes Tips not reported to your employer. Myfreetaxes   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). Myfreetaxes Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. Myfreetaxes Allocated tips. Myfreetaxes   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. Myfreetaxes   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. Myfreetaxes Withholding is based only on your pay plus your reported tips. Myfreetaxes Your employer should refund to you any incorrectly withheld tax. Myfreetaxes More information. Myfreetaxes   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi
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Myfreetaxes 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). Myfreetaxes 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. Myfreetaxes The Two Substantiation Methods The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. Myfreetaxes High-low method. Myfreetaxes   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. Myfreetaxes Table 1 lists the localities that are eligible for $233 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2010. Myfreetaxes 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. Myfreetaxes    Table 2 lists the localities that are eligible for $242 ($65 M&IE) per diem, effective October 1, 2011. Myfreetaxes For travel on or after October 1, 2011, the per diem for all other localities decreases to $163 ($52 M&IE). Myfreetaxes Regular federal per diem rate method. Myfreetaxes   Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). Myfreetaxes Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. Myfreetaxes The rates listed in Table 3 are effective October 1, 2010; those in Table 4 are effective October 1, 2011. Myfreetaxes The standard rate for all locations within CONUS not specifically listed in Table 3 is $123 ($77 for lodging and $46 for M&IE). Myfreetaxes For Table 4, this rate is $123 ($77 for lodging and $46 for M&IE). Myfreetaxes 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. Myfreetaxes During this period, you generally may change to the new rates or finish out the year with the rates you had been using. Myfreetaxes High-low method. Myfreetaxes   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. Myfreetaxes However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). Myfreetaxes Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. Myfreetaxes   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). Myfreetaxes Employee A does not travel again until November 2012. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes   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. Myfreetaxes The choice of method stays in effect for the entire 2013 calendar year. Myfreetaxes   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. Myfreetaxes You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. Myfreetaxes irs. Myfreetaxes gov/irb. Myfreetaxes Federal per diem rate method. Myfreetaxes   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. Myfreetaxes 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). Myfreetaxes 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. Myfreetaxes Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. Myfreetaxes Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. Myfreetaxes   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). Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes Your choice of rates will also apply to Employee P's December travel. Myfreetaxes Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2012. Myfreetaxes You can choose a new method for either or both employees; this choice will become effective on January 1, 2013. Myfreetaxes   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. Myfreetaxes Go to www. Myfreetaxes gsa. Myfreetaxes gov/perdiem. Myfreetaxes Per diem rates for localities listed in Table 4 may change at any time during the rest of 2011 or 2012. Myfreetaxes To be sure you have the most current rate, check IRS. Myfreetaxes 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. Myfreetaxes Per Diem Rate Tables Table 1. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes See Transition Rules under How To Use Per Diem Rate Tables for an example. Myfreetaxes    2 Revenue Procedure 2010-39 in Internal Revenue Bulletin 2010-42. Myfreetaxes Table 2. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes See Transition Rules under How To Use Per Diem Rate Tables for an example. Myfreetaxes    2 Revenue Procedure 2011-47 and Notice 2011-81 in Internal Revenue Bulletin 2011-42. Myfreetaxes Table 3. Myfreetaxes 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. Myfreetaxes However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. Myfreetaxes (See parts 302-2, 302-4, and 302-5 of 41 CFR. Myfreetaxes ) Table 4 lists all per diem rates alphabetically by state abbreviation. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes (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. Myfreetaxes (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. Myfreetaxes (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. Myfreetaxes Augustine St. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes 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. Myfreetaxes Mary's, Calvert All year 102   61   163   Table 3. Myfreetaxes (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. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes Louis St. Myfreetaxes Louis, St. Myfreetaxes Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. Myfreetaxes Louis City All year 105   66   171     St. Myfreetaxes 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. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes (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. Myfreetaxes (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. Myfreetaxes (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. Myfreetaxes B. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes 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. Myfreetaxes (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. Myfreetaxes (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. Myfreetaxes 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. Myfreetaxes A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2011, through December 31, 2011. Myfreetaxes See Transition Rules under How To Use Per Diem Rate Tables for an example. Myfreetaxes    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. Myfreetaxes ”   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). Myfreetaxes ” 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. Myfreetaxes   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. Myfreetaxes         Table 4. Myfreetaxes 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. Myfreetaxes However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. Myfreetaxes (See parts 302-2, 302-4, and 302-5 of 41 CFR. Myfreetaxes ) Table 4 lists all per diem rates alphabetically by state abbreviation. Myfreetaxes 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