Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 26, 2021 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 (PDF) PDF 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  $217

 

Ownership Costs
  One Car Two Cars
National  $533 $1,066

 

Operating Costs
  One Car Two Cars
Northeast Region $274 $548
   Boston $271 $542
   New York $355 $710
   Philadelphia $293 $586
Midwest Region $201 $402
   Chicago $226 $452
   Cleveland $201 $402
   Detroit $305 $610
   Minneapolis-St. Paul $203 $406
St. Louis $233 $466
South Region $224 $448
   Atlanta $251 $502
   Baltimore $262 $524
   Dallas-Ft. Worth   $277 $554
   Houston $309 $618
   Miami $379 $758
Tampa $238 $476
   Washington, D.C. $247 $494
West Region $242 $484
Anchorage $203 $406
Denver $267 $534
Honolulu $210 $420
   Los Angeles $313 $626
   Phoenix $246 $492
   San Diego $280 $560
   San Francisco $267 $534
   Seattle $242 $484

For Use with 2021 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 2019-2021 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.