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Local Standards: Transportation

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 31, 2014 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.

Download the transportation standards in PDF format for printing. Please note that the standard amounts change, so if you elect to print them, check back periodically to assure you have the latest version.

The transportation standards for taxpayers with a vehicle consist of two parts: nationwide figures for monthly loan or lease payments referred to as ownership costs, and additional amounts for monthly operating costs. The operating costs include maintenance, repairs, insurance, fuel, registrations, licenses, inspections, parking and tolls (These standard amounts do not include personal property taxes).

Ownership Costs

The ownership costs, shown in the table below, provide the monthly allowances for the lease or purchase of up to two automobiles. A single taxpayer is normally allowed one automobile. For each automobile, taxpayers will be allowed the lesser of:

  1. the monthly payment on the lease or car loan, or
  2. the ownership costs shown in the table below.

If a taxpayer has no lease or car loan payment, the amount allowed for Ownership Costs will be $0.

Operating Costs

In addition to Ownership Costs, a taxpayer is allowed Operating Costs, by regional and metropolitan area, as shown in the table below. For each automobile, taxpayers will be allowed the lesser of:

  1. the amount actually spent monthly for operating costs, or
  2. the operating costs shown in the table below.

Public Transportation

There is a single nationwide allowance for public transportation based on Bureau of Labor Statistics expenditure data for mass transit fares for a train, bus, taxi, ferry, etc. Taxpayers with no vehicle are allowed the standard amount monthly, per household, without questioning the amount actually spent.

If a taxpayer owns a vehicle and uses public transportation, expenses may be allowed for both, provided they are needed for the health and welfare of the taxpayer or family, or for the production of income. However, the expenses allowed would be actual expenses incurred for ownership costs, operating costs and public transportation, or the standard amounts, whichever is less.

If the amount claimed for Ownership Costs, Operating Costs or Public Transportation is more than the total allowed by the transportation standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses.

Public Transportation
National  $184

 

Ownership Costs
  One Car Two Cars
National  $517 $1,034

 

Operating Costs
  One Car Two Cars
Northeast Region $278 $556
   Boston $277 $554
   New York $342 $684
   Philadelphia $299 $598
Midwest Region $212 $424
   Chicago $262 $524
   Cleveland $226 $452
   Detroit $295 $590
   Minneapolis-St. Paul $217 $434
South Region $244 $488
   Atlanta $256 $512
   Baltimore $250 $500
   Dallas-Ft. Worth   $277 $554
   Houston $312 $624
   Miami $346 $692
   Washington, D.C. $277 $554
West Region $236 $472
   Los Angeles $295 $590
   Phoenix $291 $582
   San Diego $301 $602
   San Francisco $306 $612
   Seattle $192 $384

For Use with 2014 Allowable Transportation Table

The data for the Operating Costs section 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.

MSA Definitions by Census Region

Northeast Census Region:  Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, Pennsylvania, New York, New Jersey

MSA COUNTIES
Boston in MA: Bristol, Essex, Hampden, Middlesex, Norfolk, Plymouth, Suffolk, Worcester
  in NH: Hillsborough, Merrimack, Rockingham, Strafford
  in CT: Windham
  in ME: York
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, Hartford, Litchfield, Middlesex, New Haven, Tolland
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

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, Newton, Porter
  in WI: Kenosha
Cleveland in OH: Ashtabula, Cuyahoga, Geauga, Lake, Lorain, Medina, Portage, Summit
Detroit in MI: Genesee, Lapeer, Lenawee, Livingston, Macomb, Monroe, Oakland, St. Clair, Washtenaw, Wayne
Minneapolis-St. Paul in MN: Anoka, Benton, Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey, Scott, Sherburne, Stearns, Washington, Wright
  in WI: Pierce, St. Croix

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)
Atlanta in AL: Cleburne
  in GA: Barrow, Bartow, Butts, Carroll, Cherokee, Clayton, Cobb, Coweta, Dawson, DeKalb, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Haralson, Henry, Newton, Paulding, Pickens, Pike, Rockdale, Spalding, Walton
Baltimore in MD: Anne Arundel, Baltimore, Carroll, Harford, Howard, Queen Anne's, Baltimore city
Dallas-Ft. Worth in TX: Collin, Dallas, Delta, Denton, Ellis, Henderson, Hood, Hunt, Johnson, Kaufman, Parker, Rockwall, Tarrant, Wise
Houston in TX: Austin, Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, San Jacinto, Waller
Miami in FL: Broward, Miami-Dade
Washington, D.C. in DC: District of Columbia
  in MD: Calvert, Charles, Frederick, Montgomery, Prince George's, Washington
  in VA: Arlington, Clarke, Fairfax, Fauquier, King George, Loudoun, Prince William, Spotsylvania, Stafford, Warren, Alexandria city, Fairfax city, Falls Church city, Fredericksburg city, Manassas city, Manassas Park city, Rappahannock
  in WV: Berkeley, Jefferson

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 Bernardino, Ventura
Phoenix in AZ: Maricopa, Pinal
San Diego in CA: San Diego
San Francisco in CA: Alameda, Contra Costa, Marin, Napa, San Benito, San Francisco, San Mateo, Santa Clara, Santa Cruz, Solano, Sonoma
Seattle in WA: Island, King, Kitsap, Pierce, Snohomish, Thurston

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Page Last Reviewed or Updated: 02-May-2014