(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.

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
Tampa	in FL:	Hernando, Hillsborough, Pasco, Pinellas
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

Operating Costs & Public Transportation Costs (Line 22, Form 22A) (Line 27, Form 22C)
Region	No Car	One Car	Two Cars
South Census Region	$203	$260	$343
MSA Locations Within Census Region:
Atlanta	$291	$238	$320
Baltimore	$233	$271	$353
Dallas-Ft. Worth	$317	$348	$430
Houston	$287	$338	$420
Miami	$292	$348	$431
Tampa	$264	$253	$336
Washington, D.C.	$299	$350	$433

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.