IRS Local Transportation Expense Standards - Midwest Census Region

(Cases Filed On or After May 15, 2025)

 

For Use with Allowable Transportation Expenses Table
The data for the Operating Costs section 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 in accordance with the latest OMB BULLETIN NO. 23-01. 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.

 

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, Kendall, Lake, McHenry, Will
in IN: Jasper, Lake, Newton, Porter
Cleveland in OH: Ashtabula, Cuyahoga, Geauga, Lake, Lorain, Medina
Detroit in MI: Lapeer, Livingston, Macomb, Oakland, St. Clair, Wayne
Minneapolis-St. Paul in MN: Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Le Sueur, Mille Lacs, Ramsey, Scott, Sherburne, Washington, Wright
in WI: Pierce, St. Croix
St. Louis in MO: Franklin, Jefferson, Lincoln, St. Charles, St. Louis County, Warren, St. Louis city, Crawford
in IL: Bond, Calhoun, Clinton, Jersey, Macoupin, Madison, Monroe, St. Clair

 

IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS
Midwest Census Region

 

Public Transportation Costs
(Line 14, Form 122A-2)
(Line 14, Form 122C-2)
National $244
Operating Costs
(Line 12, Form 122A-2)
(Line 12, Form 122C-2)
Region One Car Two Cars
Midwest Region $259 $518
MSA Locations Within Census Region:
Chicago $296 $592
Cleveland $259 $518
Detroit $365 $730
Minneapolis-St. Paul $284 $568
St. Louis $232 $464
Ownership Costs
(Lines 13a and 13d, Form 122A-2)
(Lines 13a and 13d, Form 122C-2)
National One Car Two Cars
$662 $1,324

 

* Does not include personal property taxes.

 

Friday, April 11, 2025 2:44 PM