Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 standardsPDF 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: the monthly payment on the lease or car loan, or 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: the amount actually spent monthly for operating costs, or 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 $242 Ownership Costs One Car Two Cars National $588 $1,176 Operating Costs One Car Two Cars Northeast Region $315 $630 Boston $304 $608 New York $406 $812 Philadelphia $321 $642 Midwest Region $240 $480 Chicago $267 $534 Cleveland $240 $480 Detroit $349 $698 Minneapolis-St. Paul $237 $474 St. Louis $263 $526 South Region $267 $534 Atlanta $320 $640 Baltimore $307 $614 Dallas-Ft. Worth $320 $640 Houston $345 $690 Miami $404 $808 Tampa $316 $632 Washington, D.C. $319 $638 West Region $285 $570 Anchorage $231 $462 Denver $294 $588 Honolulu $270 $540 Los Angeles $375 $750 Phoenix $301 $602 San Diego $340 $680 San Francisco $319 $638 Seattle $284 $568 For Use with 2022 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: Essex, Middlesex, Norfolk, Plymouth, Suffolk in NH: Rockingham, Strafford New York in NY: Bronx, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Westchester in NJ: Bergen, Essex, Hudson, Hunterdon, Middlesex, Monmouth, Morris, Ocean, Passaic, Somerset, Sussex, Union in PA: Pike Philadelphia in PA: Bucks, Chester, Delaware, Montgomery, Philadelphia in NJ: Burlington, Camden, 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, Kendall, Lake, McHenry, Will in IN: Jasper, Lake, Newton, Porter in WI: Kenosha Cleveland in OH: Ashtabula, Cuyahoga, Geauga, Lake, Lorain, Medina, Portage, Summit Detroit in MI: Lapeer, Livingston, Macomb, Oakland, St. Clair, Wayne Minneapolis-St. Paul in MN: Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Le Sueur, Mille Lacs, Ramsey, Scott, Sherburne, Sibley, Washington, Wright in WI: Pierce, St. Croix St. Louis in MO: Franklin, Jefferson, Lincoln, St. Charles, St. Louis county, Warren, St. Louis city in IL: Bond, Calhoun, Clinton, Jersey, Macoupin, Madison, Monroe, St. Clair 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 GA: Barrow, Bartow, Butts, Carroll, Cherokee, Clayton, Cobb, Coweta, Dawson, DeKalb, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Haralson, Heard, Henry, Jasper, Lamar, Meriwether, Morgan, Newton, Paulding, Pickens, Pike, Rockdale, Spalding, Walton Baltimore in MD: Anne Arundel, Baltimore county, Carroll, Harford, Howard, Queen Anne’s, Baltimore city Dallas-Ft. Worth in TX: Collin, Dallas, Denton, Ellis, Hood, Hunt, Johnson, Kaufman, Parker, Rockwall, Somervell, Tarrant, Wise Houston in TX: Austin, Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, Waller Miami in FL: Broward, Miami-Dade, Palm Beach Tampa in FL: Hernando, Hillsborough, Pasco, Pinellas Washington, D.C. in DC: District of Columbia in MD: Calvert, Charles, Frederick, Montgomery, Prince George in VA: Arlington, Clarke, Culpeper, Fairfax county, Fauquier, Loudoun, Prince William, Rappahannock, Spotsylvania, Stafford, Warren, Alexandria city, Fairfax city, Falls Church city, Fredericksburg city, Manassas city, Manassas Park city in WV: Jefferson West Census Region: New Mexico, Arizona, Colorado, Wyoming, Montana, Nevada, Utah, Washington, Oregon, Idaho, California, Alaska, Hawaii MSA Counties (unless otherwise specified) Anchorage in AK: Anchorage, Matanuska-Susitna Denver in CO: Adams, Arapahoe, Broomfield, Clear Creek, Denver, Douglas, Elbert, Gilpin, Jefferson, Park Honolulu in HI: Honolulu Los Angeles in CA: Los Angeles, Orange, Riverside, San Bernardino Phoenix in AZ: Maricopa, Pinal San Diego in CA: San Diego San Francisco in CA: Alameda, Contra Costa, Marin, San Francisco, San Mateo Seattle in WA: King, Pierce, Snohomish For the 2017 version ALE, Boston and Cleveland used their regional “car operating expense allowance” because the BLS did not publish the needed CES raw data for those two MSAs. For the 2018 version ALE, BLS made numerous changes to their CES MSA definitions including renewing publication of CES data for the Boston MSA (as redefined) but not the Cleveland MSA. For the 2019-2022 ALE updates, BLS used the same MSA definitions for their CES data as they had used for the prior year’s CES data. No MSA definition updates are necessary for these years’ ALE. Related Topic Collection Financial Standards
