(Cases Filed Between February 1, 2007, and October 14, 2007, 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.

Midwest Census Region
North Dakota, South Dakota, Nebraska, Kansas, Missouri, Illinois, Indiana, Ohio, Michigan, Wisconsin, Minnesota, Iowa
Metropolitan Statistical Areas (MSAs) Within the Midwest Census Region
MSA	COUNTIES (unless otherwise specified)
Chicago	in IL:	Cook, DeKalb, DuPage, Grundy, Kane, Kankakee, Kendall, Lake, McHenry, Will
	in IN:	Lake, Porter
	in WI:	Kenosha
Detroit	in MI:	Genesee, Lapeer, Lenawee, Livingston, Macomb, Monroe, Oakland, St. Clair, Washtenaw, Wayne
Milwaukee	in WI:	Milwaukee, Ozaukee, Racine, Washington, Waukesha
Minneapolis-St. Paul	in MN:	Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey, Scott, Sherburne, Washington, Wright
	in WI:	Pierce, St. Croix
Cleveland	in OH:	Ashtabula, Cuyahoga, Geauga, Lake, Lorain, Medina, Portage, Summit
Cincinnati	in OH:	Brown, Butler, Clermont, Hamilton, Warren
	in KY:	Boone, Campbell, Gallatin, Grant, Kenton, Pendleton
	in IN:	Dearborn, Ohio
St. Louis	in MO:	Crawford, Franklin, Jefferson, Lincoln, St. Charles, St. Louis, Warren, St. Louis city
	in IL:	Clinton, Jersey, Madison, Monroe, St.Clair
Kansas City	in MO:	Cass, Clay, Clinton, Jackson, Lafayette, Platte, Ray
	in KS:	Johnson, Leavenworth, Miami, Wyandotte

IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS Midwest Census Region

 

Operating Costs & Public Transportation Costs (Line 22, Form B22A) (Line 27, Form B22C)
Region	No Car	One Car	Two Cars
Midwest Region	$199	$275	$358
MSA Locations Within Census Region:
Chicago	$264	$327	$410
Cincinnati	$227	$260	$343
Cleveland	$204	$280	$362
Detroit	$320	$390	$473
Kansas City	$252	$296	$379
Milwaukee	$214	$254	$336
Minneapolis-St. Paul	$284	$333	$416
St. Louis	$207	$264	$346

Ownership Costs (Lines 23 and 24, Form B22A) (Lines 28 and 29, Form B22C)
National		First Car	Second Car
		$471	$332

* Does not include personal property taxes.