IRS Local Transportation Expense Standards - West Census Region

(Cases Filed Between November 1, 2015 and March 31, 2016, 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 Bernardino, Ventura
San Francisco in CA: Alameda, Contra Costa, Marin, Napa, San Benito, 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 14, Form 22A-2)
(Line 14, Form 22C-2)
National $185
Operating Costs
(Line 12, Form 22A-2)
(Line 12, Form 22C-2)
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 13a and 13d, Form 22A-2)
(Lines 13a and 13d, Form 22C-2)
National One Car Two Cars
$517 $1,034


* Does not include personal property taxes.


Wednesday, April 29, 2015 12:43 PM