I am looking for a list of high-cost areas in the United States to add to our T&E policy.


There are several resources that can help you compile a list of higher cost metropolitan areas. IRS publication 1542 gives maximum per diem rates allowable without treating the reimbursement as wages for tax purposes, and varies the allowable rate by city. Other sources: At www.coli.org you can purchase a listing of cities and their relative cost of living index (COLI). We also ran across a short listing for cities world-wide which included several cities in the United States that were considered high cost areas. You can also access your local library and ask for the ACCRS Cost of Living Index report which can give you a cost index by city.

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