|
|
| |
First
Car |
Second
Car |
| National |
$471
|
$332
|
Allowable
Operating Costs By MSA
| Region |
No
Car |
One
Car |
Two
Cars |
| Northeast
Region |
$238 |
$311 |
$393 |
| Boston |
$267 |
$300 |
$382 |
| New
York |
$313 |
$402 |
$484 |
| Philadelphia |
$245 |
$304 |
$386 |
| Pittsburgh |
$167 |
$274 |
$357 |
| Midwest
Region |
$199 |
$275 |
$358 |
| Chicago |
$264 |
$327 |
$410 |
| Cincinnati |
$227 |
$260 |
$343 |
| Cleveland |
$204 |
$280 |
$362 |
| Detroit |
$320 |
$390 |
$473 |
| Kansas
City |
$252 |
$296 |
$379 |
| Milwaukee |
$214 |
$254 |
$336 |
| Minneapolis-St.
Paul |
$284 |
$333 |
$416 |
| St.
Louis |
$207 |
$264 |
$346 |
| South
Region |
$203 |
$260 |
$343 |
| Atlanta |
$291 |
$238 |
$320 |
| Baltimore |
$233 |
$271 |
$353 |
| Dallas-Ft.
Worth |
$317 |
$348 |
$430 |
| Houston |
$287 |
$338 |
$420 |
| Miami |
$292 |
$348 |
$431 |
| Tampa |
$264 |
$253 |
$336 |
| Washington,
D.C. |
$299 |
$350 |
$433 |
| West
Region |
$252 |
$338 |
$420 |
| Anchorage |
$319 |
$341 |
$423 |
| Denver |
$312 |
$338 |
$420 |
| Honolulu |
$300 |
$328 |
$410 |
| Los
Angeles |
$284 |
$426 |
$508 |
| Phoenix |
$275 |
$351 |
$433 |
| Portland |
$194 |
$297 |
$379 |
| San
Diego |
$322 |
$382 |
$464 |
| San
Francisco |
$325 |
$401 |
$484 |
| Seattle |
$267 |
$329 |
$412 |
* Does not include personal property taxes. (effective
February 1, 2006)
For Use with Allowable Transportation
Expenses Table
The Operating Costs and Public Transportation Costs sections
of the Transportation Standards are provided by Census Region
and Metropolitan Statistical Area (MSA). The following table
lists the states that comprise each Census Region. Once the
taxpayer's Census Region has been ascertained, to determine if
an MSA standard is applicable, use the definitions below to see
if the taxpayer lives within an MSA (MSAs are defined by county
and city, where applicable). If the taxpayer does not reside in
an MSA, use the regional standard.
Northeast Census Region
| Maine,
New Hampshire, Vermont, Massachusetts, Rhode Island,
Connecticut, Pennsylvania, New York, New Jersey |
| MSA |
COUNTIES |
| New
York |
in
NY: |
Bronx,
Dutchess, Kings, Nassau, New York, Orange, Putnam,
Queens, Richmond, Rockland, Suffolk, Westchester |
| in
NJ: |
Bergen,
Essex, Hudson, Hunterdon, Mercer, Middlesex, Monmouth,
Morris, Ocean, Passaic, Somerset, Sussex, Union, Warren |
| in
CT: |
Fairfield,
Litchfield, Middlesex, New Haven |
| in
PA: |
Pike |
| Philadelphia |
in
PA: |
Bucks,
Chester, Delaware, Montgomery, Philadelphia |
| in
NJ: |
Atlantic,
Burlington, Camden, Cape May, Cumberland, Gloucester,
Salem |
| in
DE: |
New Castle |
| in
MD: |
Cecil |
| Boston |
in
MA: |
Bristol,
Essex, Hampden, Middlesex, Norfolk, Plymouth, Suffolk,
Worcester |
| in
NH: |
Hillsborough,
Merrimack, Rockingham, Strafford |
| in
CT: |
Windham |
| in
ME: |
York |
| Pittsburgh |
in
PA: |
Allegheny,
Beaver, Butler, Fayette, Washington, Westmoreland |
Midwest Census Region
| North
Dakota, South Dakota, Nebraska, Kansas, Missouri,
Illinois, Indiana, Ohio, Michigan, Wisconsin, Minnesota,
Iowa |
| MSA |
COUNTIES
(unless otherwise specified) |
| Chicago |
in
IL: |
Cook,
DeKalb, DuPage, Grundy, Kane, Kankakee, Kendall, Lake,
McHenry, Will |
| in
IN: |
Lake,
Porter |
| in
WI: |
Kenosha |
| Detroit |
in MI: |
Genesee,
Lapeer, Lenawee, Livingston, Macomb, Monroe, Oakland,
St. Clair, Washtenaw, Wayne |
| Milwaukee |
in WI: |
Milwaukee,
Ozaukee, Racine, Washington, Waukesha |
| Minneapolis-St.
Paul |
in
MN: |
Anoka,
Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey,
Scott, Sherburne, Washington, Wright |
| in
WI: |
Pierce,
St. Croix |
| Cleveland |
in OH: |
Ashtabula,
Cuyahoga, Geauga, Lake, Lorain, Medina, Portage, Summit |
| Cincinnati |
in
OH: |
Brown,
Butler, Clermont, Hamilton, Warren |
| in
KY: |
Boone,
Campbell, Gallatin, Grant, Kenton, Pendleton |
| in
IN: |
Dearborn,
Ohio |
| St.
Louis |
in
MO: |
Crawford,
Franklin, Jefferson, Lincoln, St. Charles, St. Louis,
Warren, St. Louis city |
| in IL: |
Clinton,
Jersey, Madison, Monroe, St.Clair |
| Kansas
City |
in
MO: |
Cass, Clay, Clinton, Jackson, Lafayette, Platte, Ray
|
| in
KS: |
Johnson,
Leavenworth, Miami, Wyandotte |
South Census Region
| Texas,
Oklahoma, Arkansas, Louisiana, Mississippi, Tennessee,
Kentucky, West Virginia, Virginia, Maryland, District of
Columbia, Delaware, North Carolina, South Carolina,
Georgia, Florida, Alabama |
| MSA |
COUNTIES
(unless otherwise specified) |
| Washington,
D.C. |
in DC: |
District
of Columbia |
| in
MD: |
Calvert,
Charles, Frederick, Montgomery, Prince George's,
Washington |
| in
VA: |
Arlington,
Clarke, Culpepper, Fairfax, Fauquier, King George,
Loudoun, Prince William, Spotsylvania, Stafford, Warren,
Alexandria city, Fairfax city, Falls Church city,
Fredericksburg city, Manassas city, Manassas Park city |
| in
WV: |
Berkeley,
Jefferson |
| Baltimore |
in MD: |
Anne
Arundel, Baltimore, Carroll, Harford, Howard, Queen
Anne's, Baltimore city |
| Atlanta |
in GA: |
Barrow,
Bartow, Carroll, Cherokee, Clayton, Cobb, Coweta, DeKalb,
Douglas, Fayette, Forsyth, Fulton, Gwinnett, Henry,
Newton, Paulding, Pickens, Rockdale, Spalding, Walton |
| Miami |
in FL: |
Broward,
Miami-Dade |
| Tampa |
in FL: |
Hernando,
Hillsborough, Pasco, Pinellas |
| Dallas-Ft.
Worth |
in TX: |
Collin,
Dallas, Denton, Ellis, Henderson, Hood, Hunt, Johnson,
Kaufman, Parker, Rockwall, Tarrant |
| Houston |
in TX: |
Brazoria,
Chambers, Fort Bend, Galveston, Harris, Liberty,
Montgomery, Waller |
West Census Region
| New
Mexico, Arizona, Colorado, Wyoming, Montana, Nevada,
Utah, Washington, Oregon, Idaho, California, Alaska,
Hawaii |
| MSA |
COUNTIES
(unless otherwise specified) |
| Los
Angeles |
in CA: |
Los
Angeles, Orange, Riverside, San Bernadino, Ventura |
| San
Francisco |
in CA: |
Alameda,
Contra Costa, Marin, Napa, San Francisco, San Mateo,
Santa Clara, Santa Cruz, Solano, Sonoma |
| San
Diego |
in CA: |
San
Diego |
| Portland |
in
OR: |
Clackamas,
Columbia, Marion, Multnomah, Polk, Washington, Yamhill |
| in
WA: |
Clark |
| Seattle |
in WA: |
Island,
King, Kitsap, Pierce, Snohomish, Thurston |
| Honolulu |
in HI: |
Honolulu |
| Anchorage |
in AK: |
Anchorage
borough |
| Phoenix |
in AZ: |
Maricopa,
Pinal |
| Denver |
in CO: |
Adams,
Arapahoe, Boulder, Denver, Douglas, Jefferson, Weld |
|