IRS Local Transportation Expense Standards - West Census Region

(Cases Filed Between November 1, 2011, and April 30, 2012, 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.


West Census Region
New Mexico, Arizona, Colorado, Wyoming, Montana, Nevada, Utah, Washington, Oregon, Idaho, California, Alaska, Hawaii
Metropolitan Statistical Areas (MSAs) Within the West Census Region
MSA COUNTIES (unless otherwise specified)
Los Angeles in CA: Los Angeles, Orange, Riverside, San Bernadino, Ventura
San Francisco in CA: Alameda, Contra Costa, Marin, Napa, San Francisco, San Mateo, Santa Clara, Santa Cruz, Solano, Sonoma
San Diego in CA: San Diego
Seattle in WA: Island, King, Kitsap, Pierce, Snohomish, Thurston
Phoenix in AZ: Maricopa, Pinal


West Census Region


Public Transportation Costs
(Line 22, Form 22A)
(Line 27, Form 22C)
National $182
Operating Costs
(Line 22, Form 22A)
(Line 27, Form 22C)
Region One Car Two Cars
West Region $236 $472
MSA Locations Within Census Region:
Los Angeles $295 $590
Phoenix $291 $582
San Diego $301 $602
San Francisco $306 $612
Seattle $192 $384
Ownership Costs
(Lines 23 and 24, Form 22A)
(Lines 28 and 29, Form 22C)
National One Car Two Cars
$496 $992


* Does not include personal property taxes.


Tuesday, June 4, 2013 11:22 AM