(Cases Filed Between October 15, 2007, and December 31, 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.

Northeast Census Region
Maine, New Hampshire, Vermont, Massachusetts, Rhode Island, Connecticut, Pennsylvania, New York, New Jersey
Metropolitan Statistical Areas (MSAs) Within the Northeast Census Region
MSA	COUNTIES
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, Litchfield, Middlesex, New Haven
	in PA:	Pike
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
Boston	in MA:	Bristol, Essex, Hampden, Middlesex, Norfolk, Plymouth, Suffolk, Worcester
	in NH:	Hillsborough, Merrimack, Rockingham, Strafford
	in CT:	Windham
	in ME:	York
Pittsburgh	in PA:	Allegheny, Beaver, Butler, Fayette, Washington, Westmoreland

IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS Northeast Census Region

 

Operating Costs & Public Transportation Costs (Line 22, Form 22A) (Line 27, Form 22C)
Region	No Car	One Car	Two Cars
Northeast Region	$238	$311	$393
MSA Locations Within Census Region:
Boston	$267	$300	$382
New York	$313	$402	$484
Philadelphia	$245	$304	$386
Pittsburgh	$167	$274	$357

Ownership Costs (Lines 23 and 24, Form 22A) (Lines 28 and 29, Form 22C)
National		First Car	Second Car
		$471	$332

* Does not include personal property taxes.