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. |
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 (unless otherwise specified) |
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 |
IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS
Northeast 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 |
Northeast
Region |
$235 |
$470 |
MSA Locations Within Census Region: |
Boston |
$225 |
$450 |
New York |
$280 |
$560 |
Philadelphia |
$235 |
$470 |
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. |