(Cases Filed Between October 1, 2006, and January 31, 2007, Inclusive)
| 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. |
| |
| West Census Region: |
| New Mexico, Arizona, Colorado,
Wyoming, Montana, Nevada, Utah, Washington, Oregon, Idaho, California,
Alaska, Hawaii |
|
Metropolitan Statistical Areas (MSAs) Within
the West Census Region |
| 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 |
| |
|
|
|
|
IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS
West Census Region |
Operating
Costs & Public Transportation Costs
(Line 22, Form B22A)
(Line 27, Form B22C) |
|
|
Region |
No Car |
One Car |
Two Cars |
| West
Census Region |
$252 |
$338 |
$420 |
| MSA Locations Within Census Region: |
| 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 |
| |
|
|
|
| |
|
|
|
|
Ownership Costs
(Lines 23 and 24, Form B22A)
(Lines 28 and 29, Form B22C) |
|
| National |
First Car |
Second Car |
|
$471 |
$332 |
| |
| * Does not include personal property
taxes. |
|
