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2019-48 (or successor). <br />SECTION 4. RATE FOR INCIDENTAL EXPENSES ONLY DEDUCTION <br />The rate for any CONUS or OCONUS locality of travel for the incidental expenses <br />only deduction is $5 per day. See section 4.05 of Rev. Proc. 2019-48 (or successor). <br />SECTION 5. HIGH-LOW SUBSTANTIATION METHOD <br />1. Annual high-low rates. For purposes of the high-low substantiation method, the <br />per diem rates in lieu of the rates described in Notice 2021-52 (the per diem <br />substantiation method) are $297 for travel to any high-cost locality and $204 for travel to <br />any other locality within CONUS. The amount of the $297 high rate and $204 low rate <br />that is treated as paid for meals for purposes of $ 274(n) is $74 for travel to any high- <br />cost locality and $64 for travel to any other locality within CONUS. See section 5.02 of <br />Rev. Proc.2019-48 (orsuccessor). The perdiem rates in lieu of the rates described in <br />Notice 2021-52 (the meal and incidental expenses only substantiation method) are $74 <br />for travel to any high-cost locality and $64 for travel to any other locality within CONUS. <br />2. High-cost localities. The following localities have a federal per diem rate of $250 <br />or more, and are high-cost localities for the specified portion of the calendar year. <br />Key City County or Other <br />Defined Location Portion of Calendar Year <br />Alabama <br />Gulf Shores Baldwin Junel-July31 <br />Arizona <br />Phoenix/Scottsdale Maricopa Februaryl-March31 <br />Sedona City limits of Sedona Octoberl -September30