IRS Local Transportation Expense Standards - West Census Region

(Cases Filed On or After November 1, 2023)

 

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.

 

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)
Anchorage in AK: Anchorage, Matanuska-Susitna
Denver in CO: Adams, Arapahoe, Broomfield, Clear Creek, Denver, Douglas, Elbert, Gilpin, Jefferson, Park
Honolulu in HI: Honolulu
Los Angeles in CA: Los Angeles, Orange, Riverside, San Bernadino
Phoenix in AZ: Maricopa, Pinal
San Diego in CA: San Diego
San Francisco in CA: Alameda, Contra Costa, Marin, San Francisco, San Mateo
Seattle in WA: King, Pierce, Snohomish

 

IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS
West Census Region

 

Public Transportation Costs
(Line 14, Form 122A-2)
(Line 14, Form 122C-2)
National $218
Operating Costs
(Line 12, Form 122A-2)
(Line 12, Form 122C-2)
Region One Car Two Cars
West Region $264 $528
MSA Locations Within Census Region:
Anchorage $208 $416
Denver $279 $558
Honolulu $243 $486
Los Angeles $339 $678
Phoenix $271 $542
San Diego $322 $644
San Francisco $301 $602
Seattle $281 $562
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.

 

Monday, April 10, 2023 2:24 PM