(IRS National Standards for Bankruptcy Means Test -- Cases Filed On or After May 15, 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.
 

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)
Washington, D.C.	in DC:	District of Columbia
	in MD:	Calvert, Charles, Frederick, Montgomery, Prince George's
	in VA:	Arlington, Clarke, Culpepper, Fairfax, Fauquier, King George, Loudoun, Prince William, Spotsylvania, Stafford, Warren, Alexandria city, Fairfax city, Falls Church city, Fredericksburg city, Manassas city, Manassas Park city
	in WV:	Jefferson
Baltimore	in MD:	Anne Arundel, Baltimore, Carroll, Harford, Howard, Queen Anne's, Baltimore city
Atlanta	in GA:	Barrow, Bartow, Carroll, Cherokee, Clayton, Cobb, Coweta, DeKalb, Duglas, Fayette, Forsyth, Fulton, Gwinnett, Henry, Newton, Paulding, Pickens, Rockdale, Spalding, Walton
Miami	in FL:	Broward, Miami-Dade
Dallas-Ft. Worth	in TX:	Collin, Dallas, Denton, Ellis, Henderson, Hood, Hunt, Johnson, Kaufman, Parker, Rockwall, Tarrant
Houston	in TX:	Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty, Montgomery, Waller

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 (Line 12, Form 122A-2) (Line 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

* Note:  The IRS expense figures posted on this website are for use in completing bankruptcy forms. They are not for use in computing taxes or for any other tax administration purpose.

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