Monday, October 14, 2013

#Business #Travel #TaxDeduction #2013Update

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The Internal Revenue Service kept its per diem rates essentially unchanged in its Notice 2013-65 yearly update released shortly before the federal government partial shutdown.   Most small business taxpayers find the meals and incidential portion of these rules most useful, and they are unchanged at $65 per day for high cost locations and $52 per day everywhere else.  The transportation industry nationwide rate is also unchanged at $59 per day.

This blog went into a simplified discussion of these rules in April 2012, that description is still applicable and can be read here.  Sally P. Schreiber, J.D., goes into it in even more detail in a September 25, 2013 article in the Journal of Accountancy that can be read here.

If you would like the list of the high cost locations just published by the IRS, please click to continue reading.

Key city (followed by) County or other defined location

 Sedona City limits of Sedona
 (March 1-April 30)

 Monterey Monterey
 (July 1-August 31)
 Napa Napa
 (October 1-November 30 and April 1-September 30)
 San Diego San Diego
 San Francisco San Francisco
 Santa Barbara Santa Barbara
 Santa Cruz Santa Cruz
 (June 1-August 31)
 Santa Monica City limits of Santa Monica
 Yosemite National Park Mariposa
 (June 1-August 31)

 Aspen Pitkin 
 (December 1-March 31 and June 1-August 31) 
 Denver/Aurora Denver, Adams, Arapahoe, and 
 Steamboat Springs Routt 
 (December 1-March 31) 
 Telluride San Miguel 
 (December 1-March 31 and June 1-September 30) 
 Vail Eagle 
 (December 1-August 31) 
District of Columbia 
Washington D.C. (also the cities of Alexandria, Falls Church, and Fairfax, and the 
counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and 
Prince George's in Maryland) (See also Maryland and Virginia) 
 Boca Raton/Delray Beach/Jupiter Palm Beach/Hendry 
 (January 1-April 30) 
 Fort Lauderdale Broward 
 (January 1-May 31) 
 Fort Walton Beach/De Funiak Springs Okaloosa and Walton 
 (June 1-July 31) 
 Key West Monroe 
 Miami Miami-Dade 
 (January 1-March 31) 
 Naples Collier 
 (January 1-April 30) 

 Chicago Cook and Lake 
 (October 1-November 30 and March 1-September 30) 
 New Orleans Orleans, St. Bernard, Jefferson 
and Plaquemine Parishes 
 (October 1-June 30) 
 Bar Harbor Hancock 
 (July 1-August 31) 
 Baltimore City Baltimore City 
 (October 1-November 30 and March 1-September 30) 
 Cambridge/St. Michaels Dorchester and Talbot 
 (June 1-August 31) 
 Ocean City Worcester 
 (June 1-August 31) 
 Washington, DC Metro Area Montgomery and Prince George’s 
 Boston/Cambridge Suffolk, City of Cambridge 
 Falmouth City limits of Falmouth 
 (July 1-August 31) 
 Martha's Vineyard Dukes 
 (July 1-August 31) 
 Nantucket Nantucket 
 (June 1-September 30) 
New Hampshire 
 Conway Carroll 
 (July 1-August 31) 
New York 
 Floral Park/Garden City/Great Neck Nassau 
 Glens Falls Warren 
 (July 1-August 31) 
 Lake Placid Essex 
 (July 1-August 31) 
 Manhattan (includes the boroughs of Bronx, Kings, New York, Queens, 
 Manhattan, Brooklyn, the Bronx, Queens Richmond 
 and Staten Island) 
 Saratoga Springs/Schenectady Saratoga and Schenectady 
 (July 1-August 31) 
 Tarrytown/White Plains/New Rochelle Westchester 
North Carolina 
 Kill Devil Dare 
 (June 1-August 31) 
 Philadelphia Philadelphia 
Rhode Island 
 Jamestown/Middletown/Newport Newport 
 (October 1-October 31 and May 1-September 30) 

South Carolina 
 Charleston Charleston, Berkeley and 
 (March 1-May 31) Dorchester 
 Midland Midland 
 Park City Summit 
 (December 1-March 31) 
 Washington, DC Metro Area Cities of Alexandria, Fairfax, and 
 Falls Church; counties of 
 Arlington and Fairfax 

 Virginia Beach City of Virginia Beach
 (June 1-August 31) 
 Seattle King 
Wyoming Teton and Sublette 
 (July 1-August 31)

1 comment:

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