2019 – 09/26 The IRS has issued a new notice listing the “high-low” simplified per-diem rates for post-Sept. 30, 2019 travel. The high-cost area per-diem increases $10, and the low-cost area per-diem increases $5, from the prior simplified per-diems. In addition, the following have been added to the list of high-cost localities: Mill Valley / San Rafael / Novato, CA; Crested Butte / Gunnison, CO; Petoskey, MI; Big Sky / West Yellowstone / Gardiner, MT; Carlsbad, NM; Nashville, TN; and Midland/Odessa, TX. The following have been removed from the list of high-cost localities: Los Angeles and San Diego, CA; Duluth, MN; Moab, UT; and Virginia Beach, VA. (Notice 2019-55)

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