IRS Local Transportation Expense Standards - South 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.

 

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, Lumpkin, 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, Hunt, Johnson, Kaufman, Parker, Rockwall, Tarrant, Wise
Houston in TX: Austin, Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, San Jacinto, 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: Charles, Frederick, Montgomery, Prince George’s
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 $244
Operating Costs
(Lines 12, Form 122A-2)
(Lines 12, Form 122C-2)
Region One Car Two Cars
South Region $281 $562
MSA Locations Within Census Region:
Atlanta $320 $640
Baltimore $306 $612
Dallas-Ft. Worth $320 $640
Houston $359 $718
Miami $400 $800
Tampa $335 $670
Washington, D.C. $295 $590
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 2:55 PM