Allowable Living Expenses
for Transportation
Collection Financial Standards
Financial Analysis - Local Standards: Transportation *
|
Ownership Costs |
|
National |
1st Car |
2nd Car |
|
$450 |
$326 |
|
Operating Costs & Public
Transportation Costs |
|
Region |
No Car |
1 Car |
2 Cars |
|
Northeast Region |
$225 |
$298 |
$393 |
|
New York |
$296 |
$365 |
$461 |
|
Philadelphia |
$231 |
$291 |
$386 |
|
Boston |
$254 |
$301 |
$398 |
|
Pittsburgh |
$159 |
$296 |
$390 |
|
Midwest Region |
$192 |
$259 |
$354 |
|
Chicago |
$254 |
$325 |
$420 |
|
Detroit |
$311 |
$381 |
$477 |
|
Milwaukee |
$211 |
$239 |
$334 |
|
Minneapolis-St.
Paul |
$271 |
$309 |
$404 |
|
Cleveland |
$194 |
$290 |
$383 |
|
Cincinnati |
$219 |
$285 |
$380 |
|
St. Louis |
$197 |
$275 |
$370 |
|
Kansas City |
$244 |
$280 |
$375 |
|
South Region |
$194 |
$235 |
$330 |
|
Washington, D.C. |
$284 |
$333 |
$430 |
|
Baltimore |
$221 |
$268 |
$364 |
|
Atlanta |
$283 |
$252 |
$346 |
|
Miami |
$279 |
$336 |
$431 |
|
Tampa |
$252 |
$255 |
$352 |
|
Dallas-Ft.
Worth |
$308 |
$335 |
$430 |
|
Houston |
$273 |
$355 |
$449 |
|
West Region |
$243 |
$307 |
$402 |
|
Los Angeles |
$270 |
$374 |
$471 |
|
San Francisco |
$318 |
$391 |
$486 |
|
San Diego |
$302 |
$305 |
$403 |
|
Portland |
$186 |
$258 |
$352 |
|
Seattle |
$257 |
$339 |
$434 |
|
Honolulu |
$287 |
$311 |
$405 |
|
Anchorage |
$305 |
$357 |
$453 |
|
Phoenix |
$270 |
$359 |
$454 |
|
Denver |
$307 |
$344 |
$439 |
* Does not include personal property taxes. (effective January 1,
2004)
For Use with Allowable Transportation Expenses Table
The Operating Costs and Public Transportation 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. 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.
Northeast Census Region
|
Maine, New Hampshire,
Vermont, Massachusetts, Rhode Island, Connecticut, Pennsylvania,
New York, New Jersey |
|
MSA |
COUNTIES |
|
New York |
in NY: |
Bronx, Dutchess, Kings, Nassau, New
York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk,
Westchester |
| in NJ: |
Bergen, Essex, Hudson, Hunterdon,
Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Somerset,
Sussex, Union, Warren |
| in CT: |
Fairfield, Litchfield, Middlesex,
New Haven |
| in PA: |
Pike |
|
Philadelphia |
in PA: |
Bucks, Chester, Delaware,
Montgomery, Philadelphia |
| in NJ: |
Atlantic, Burlington, Camden, Cape
May, Cumberland, Gloucester, Salem |
| in DE: |
New Castle |
| in MD: |
Cecil |
|
Boston |
in MA: |
Bristol, Essex, Hampden, Middlesex,
Norfolk, Plymouth, Suffolk, Worcester |
| in NH: |
Hillsborough, Merrimack, Rockingham,
Strafford |
| in CT: |
Windham |
| in ME: |
York |
| Pittsburgh |
Allegheny, Beaver, Butler, Fayette, Washington, Westmoreland |
Midwest Census Region
|
North Dakota, South
Dakota, Nebraska, Kansas, Missouri, Illinois, Indiana, Ohio,
Michigan, Wisconsin, Minnesota, Iowa |
|
MSA |
COUNTIES (unless otherwise specified) |
| Chicago |
in IL: |
Cook, DeKalb, DuPage, Grundy, Kane,
Kankakee, Kendall, Lake, McHenry, Will |
| in IN: |
Lake, Porter |
| in WI: |
Kenosha |
| Detroit |
Genesee, Lapeer, Lenawee, Livingston, Macomb, Monroe, Oakland, St.
Clair, Washtenaw, Wayne |
| Milwaukee |
Milwaukee, Ozaukee, Racine, Washington, Waukesha |
|
Minneapolis-St. Paul |
in MN: |
Anoka, Carver, Chisago, Dakota,
Hennepin, Isanti, Ramsey, Scott, Sherburne, Washington, Wright |
| in WI: |
Pierce, St. Croix |
| Cleveland |
Ashtabula, Cuyahoga, Geauga, Lake, Lorain, Medina, Portage, Summit |
| Cincinnati |
in OH: |
Brown, Butler, Clermont, Hamilton,
Warren |
| in KY: |
Boone, Campbell, Gallatin, Grant,
Kenton, Pendleton |
| in IN: |
Dearborn, Ohio |
| St. Louis |
in MO: |
Crawford, Franklin, Jefferson,
Lincoln, St. Charles, St. Louis, Warren, St. Louis city |
| in IL: |
Clinton, Jersey, Madison, Monroe,
St.Clair |
| Kansas
City |
in MO: |
Cass, Clay, Clinton, Jackson,
Lafayette, Platte, Ray |
| in KS: |
Johnson, Leavenworth, Miami,
Wyandotte |
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 |
|
MSA |
COUNTIES (unless otherwise specified) |
|
Washington, D.C. |
District of Columbia |
| in MD: |
Calvert, Charles, Frederick,
Montgomery, Prince George's, Washington |
| 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: |
Berkeley, Jefferson |
| Baltimore |
Anne
Arundel, Baltimore, Carroll, Harford, Howard, Queen Anne's,
Baltimore city |
| Atlanta |
Barrow, Bartow, Carroll, Cherokee, Clayton, Cobb, Coweta, DeKalb,
Douglas, Fayette, Forsyth, Fulton, Gwinnett, Henry, Newton,
Paulding, Pickens, Rockdale, Spalding, Walton |
| Miami |
Broward, Miami-Dade |
| Tampa |
Hernando, Hillsborough, Pasco, Pinellas |
| Dallas-Ft. Worth |
Collin, Dallas, Denton, Ellis, Henderson, Hood, Hunt, Johnson,
Kaufman, Parker, Rockwall, Tarrant |
| Houston |
Brazoria, Chambers, Fort Bend, Galveston, Harris, Liberty,
Montgomery, Waller |
West Census Region:
|
New Mexico, Arizona,
Colorado, Wyoming, Montana, Nevada, Utah, Washington, Oregon,
Idaho, California, Alaska, Hawaii |
|
MSA |
COUNTIES (unless otherwise specified) |
| Los Angeles |
Los
Angeles, Orange, Riverside, San Bernardino, Ventura |
| San Francisco |
Alameda, Contra Costa, Marin, Napa, San Francisco, San Mateo,
Santa Clara, Santa Cruz, Solano, Sonoma |
| San Diego |
San
Diego |
| Portland |
in OR: |
Clackamas, Columbia, Marion,
Multnomah, Polk, Washington, Yamhill |
| |
in WA: |
Clark |
| Seattle |
Island, King, Kitsap, Pierce, Snohomish, Thurston |
| Honolulu |
Honolulu |
| Anchorage |
Anchorage borough |
| Phoenix |
Maricopa, Pinal |
| Denver |
Adams, Arapahoe, Boulder, Denver, Douglas, Jefferson, Weld |
|
