(Cases Filed Between October 15, 2007, and December 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 22A) (Line 27, Form 22C)
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 22A) (Lines 28 and 29, Form 22C)
National		First Car	Second Car
		$471	$332

* Does not include personal property taxes.