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.
|
| 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 |
| 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 |
$244 |
| Operating Costs
(Line 12, Form 122A-2)
(Line 12, Form 122C-2) |
| Region |
One Car |
Two Cars |
| West Region |
$297 |
$594 |
| MSA Locations Within Census Region: |
| Anchorage |
$219 |
$438 |
| Denver |
$337 |
$674 |
| Honolulu |
$252 |
$504 |
| Los Angeles |
$353 |
$706 |
| Phoenix |
$358 |
$716 |
| San Diego |
$335 |
$670 |
| San Francisco |
$362 |
$724 |
| Seattle |
$270 |
$540 |
| 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. |
