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                          | 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) |  
                          | Atlanta | in GA: | Barrow, Bartow, Butts, Carroll, Cherokee, Clayton, Cobb, Coweta, Dawson, DeKalb, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Haralson, Heard, Henry, Jasper, Lamar, Meriwether, Morgan, Newton, Paulding, Pickens, Pike, Rockdale, Spalding, Walton |  
                          | Baltimore | in MD: | Anne Arundel, Baltimore county, Carroll, Harford, Howard, Queen Anne’s, Baltimore city |  
                          | Dallas-Ft. Worth | in TX: | Collin, Dallas, Denton, Ellis, Hood, Hunt, Johnson, Kaufman, Parker, Rockwall, Somervell, Tarrant, Wise |  
                          | Houston | in TX: | Austin, Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, Waller |  
                          | Miami | in FL: | Broward, Miami-Dade, Palm Beach |  
                          | Tampa | in FL: | Hernando, Hillsborough, Pasco, Pinellas |  
                          | Washington, D.C. | in DC: | District of Columbia |  
                          | in MD: | Calvert, Charles, Frederick, Montgomery,	Prince George |  
                          | in VA: | Arlington, Clarke, Culpeper, Fairfax county, Fauquier, Loudoun, Prince William, Rappahannock, Spotsylvania, Stafford, Warren, Alexandria city, Fairfax city, Falls Church city, Fredericksburg city, Manassas city, Manassas Park city |  
                          | in WV: | Jefferson |    
                      
                        | IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS South   Census Region
 |  
                        |   
                              
                                
                                  | Public Transportation Costs  (Line 14, Form 122A-2)(Line 14, Form 122C-2)
 |  
                                  | National | $218 |  
                                  | Operating Costs (Lines 12, Form 122A-2)(Lines 12, Form 122C-2)
 |  
                                  | Region | One Car | Two Cars |  
                                  | South Region | $242 | $484 |  
                                  | MSA Locations Within Census Region: |  
                                  | Atlanta | $300 | $600 |  
                                  | Baltimore | $277 | $554 |  
                                  | Dallas-Ft. Worth | $288 | $576 |  
                                  | Houston | $312 | $624 |  
                                  | Miami | $364 | $728 |  
                                  | Tampa | $297 | $594 |  
                                  | Washington, D.C. | $294 | $588 |  
                                  | Ownership Costs (Lines 13a and 13d, Form 122A-2)(Lines 13a and 13d, Form 122C-2)
 |  
                                  | National | One Car | Two Cars |  
                                  | $629 | $1,258 |  |    * Does not include personal property 
                    taxes. |