(Cases Filed Between March 17, 2008, and September 30, 2008, 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.
PLEASE NOTE: With the IRS data updated effective March 17, 2008, some MSA’s either changed or were eliminated. |
| 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 |
| Metropolitan Statistical Areas (MSAs) Within
the South Census Region |
| MSA |
COUNTIES (unless otherwise specified) |
| Washington, D.C. |
in DC: |
District of Columbia |
| in MD: |
Calvert, Charles, Frederick, Montgomery, Prince George's, Washington |
| in VA: |
Arlington, Clarke, Culpepper, Fairfax, Fauquier, King George, Loudoun, Prince William, Spotsylvania, Stafford, Warren, Alexandria city, Fairfax city, Falls Church city, Fredericksburg city, Manassas city, Manassas Park city |
| in WV: |
Berkeley, Jefferson |
| Baltimore |
in MD: |
Anne Arundel, Baltimore, Carroll, Harford, Howard, Queen Anne's, Baltimore city |
| Atlanta |
in GA: |
Barrow, Bartow, Carroll, Cherokee, Clayton, Cobb, Coweta, DeKalb, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Henry, Newton, Paulding, Pickens, Rockdale, Spalding, Walton |
| Miami |
in FL: |
Broward, Miami-Dade |
| Dallas-Ft. Worth |
in TX: |
Collin, Dallas, Denton, Ellis, Henderson, Hood, Hunt, Johnson, Kaufman, Parker, Rockwall, Tarrant |
| Houston |
in TX: |
Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, Waller |
IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS
South 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 |
| South
Region |
$201 |
$402 |
| MSA Locations Within Census Region: |
| Atlanta |
$226 |
$452 |
| Baltimore |
$217 |
$434 |
| Dallas-Ft. Worth
| $228 |
$456 |
| Houston
| $263 |
$526 |
| Miami
| $275 |
$550 |
| Washington, D.C. |
$230 |
$460 |
| Ownership Costs
(Lines 23 and 24, Form 22A)
(Lines 28 and 29, Form 22C) |
| National |
First Car |
Second Car |
| $489 |
$489 |
|
* Does not include personal property
taxes. |
|
