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.
PLEASE NOTE: With the IRS data updated effective January 1, 2008, some MSA’s either changed or were eliminated. |
| 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
|
| Public Transportation Costs
(Line 22, Form 22A)
(Line 27, Form 22C) |
| National |
$163 |
| Operating Costs
(Line 22, Form 22A)
(Line 27, Form 22C) |
| Region |
One Car |
Two Cars |
| West
Region |
$194 |
$388 |
| MSA Locations Within Census Region: |
| Anchorage |
$185 |
$370 |
| Denver |
$199 |
$398 |
| Honolulu |
$202 |
$404 |
| Los Angeles |
$251 |
$502 |
| Phoenix |
$225 |
$450 |
| Portland |
$170 |
$340 |
| San Diego
|
$216 |
$432 |
| San Francisco |
$256 |
$512 |
| Seattle |
$173 |
$346 |
| Ownership Costs
(Lines 23 and 24, Form 22A)
(Lines 28 and 29, Form 22C) |
| National |
First Car |
Second Car |
| $478 |
$478 |
|
* Does not include personal property
taxes. |
