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Local Transportation Expense Standards

(IRS National Standards for bankruptcy Means Test -- Cases Filed On and November 1, 2018)

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.

Please Note:  With the IRS data updated effective March 17, 2008, some MSAs were either changed or eliminated.
 
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 $178
Operating Costs
(Line 12, Form 122A-2)
(Line 12, Form 122C-2)
Region One Car Two Cars
South Region $196 $392
MSA Locations Within Census Region:
Atlanta $226 $452
Baltimore $247 $494
Dallas-Ft. Worth $252 $504
Houston $292 $584
Miami $338 $676
Tampa $252 $504
Washington, D.C. $221 $442
Ownership Costs
(Lines 13a and 13d, Form 122A-2)
(Lines 13a and 13d, Form 122C-2)
National First Car Second Car
$497 $994

* 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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