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. |
Midwest Census Region |
North Dakota, South Dakota, Nebraska, Kansas, Missouri, Illinois, Indiana, Ohio, Michigan, Wisconsin, Minnesota, Iowa |
Metropolitan Statistical Areas (MSAs) Within
the Midwest Census Region |
MSA |
COUNTIES (unless otherwise specified) |
Chicago |
in IL: |
Cook, DeKalb, DuPage, Grundy, Kane, Kankakee, Kendall, Lake, McHenry, Will |
in IN: |
Lake, Newton, Porter |
in WI: |
Kenosha |
Detroit |
in MI: |
Genesee, Lapeer, Lenawee, Livingston, Macomb, Monroe, Oakland, St. Clair, Washtenaw, Wayne |
Minneapolis-St. Paul |
in MN: |
Anoka, Benton, Carver, Chisago, Dakota, Hennepin, Isanti, Ramsey, Scott, Sherburne, Stearns, Washington, Wright |
in WI: |
Pierce, St. Croix |
Cleveland |
in OH: |
Ashtabula, Cuyahoga, Geauga, Lake, Lorain, Medina, Portage, Summit |
IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS
Midwest Census Region
|
Public Transportation Costs
(Line 14, Form 122A-2)
(Line 14, Form 122C-2) |
National |
$189 |
Operating Costs
(Line 12, Form 122A-2)
(Line 12, Form 122C-2) |
Region |
One Car |
Two Cars |
Midwest
Region |
$203 |
$406 |
MSA Locations Within Census Region: |
Chicago |
$241 |
$482 |
Cleveland |
$203 |
$406 |
Detroit |
$300 |
$600 |
Minneapolis-St. Paul |
$196 |
$392 |
Ownership Costs
(Lines 13a and 13d, Form 122A-2)
(Lines 13a and 13d, Form 122C-2) |
National |
One Car |
Two Cars |
$485 |
$970 |
|
* Does not include personal property
taxes.
|