|
Disclaimer:
IRS Allowable Expenses are intended for use in
calculating repayment of delinquent taxes. Expense
information for use in bankruptcy calculations can be
found on the website for the U.S.
Trustee Program.
Collection Financial Standards
Financial Analysis - Local Standards: Transportation *
Ownership
Costs
| |
First
Car |
Second
Car |
| National |
$471 |
$332 |
Operating
Costs & Public Transportation Costs
| Region |
No
Car |
One
Car |
Two
Cars |
| Northeast
Region |
$238 |
$311 |
$393 |
| Boston |
$267 |
$300 |
$382 |
| New
York |
$313 |
$402 |
$484 |
| Philadelphia |
$245 |
$304 |
$386 |
| Pittsburgh |
$167 |
$274 |
$357 |
| Midwest
Region |
$199 |
$275 |
$358 |
| Chicago |
$264 |
$327 |
$410 |
| Cincinnati |
$227 |
$260 |
$343 |
| Cleveland |
$204 |
$280 |
$362 |
| Detroit |
$320 |
$390 |
$473 |
| Kansas
City |
$252 |
$296 |
$379 |
| Milwaukee |
$214 |
$254 |
$336 |
| Minneapolis-St.
Paul |
$284 |
$333 |
$416 |
| St.
Louis |
$207 |
$264 |
$346 |
| South
Region |
$203 |
$260 |
$343 |
| Atlanta |
$291 |
$238 |
$320 |
| Baltimore |
$233 |
$271 |
$353 |
| Dallas-Ft.
Worth |
$317 |
$348 |
$430 |
| Houston |
$287 |
$338 |
$420 |
| Miami |
$292 |
$348 |
$431 |
| Tampa |
$264 |
$253 |
$336 |
| Washington,
D.C. |
$299 |
$350 |
$433 |
| West
Region |
$252 |
$338 |
$420 |
| Anchorage |
$319 |
$341 |
$423 |
| Denver |
$312 |
$338 |
$420 |
| Honolulu |
$300 |
$328 |
$410 |
| Los
Angeles |
$284 |
$426 |
$508 |
| Phoenix |
$275 |
$351 |
$433 |
| Portland |
$194 |
$297 |
$379 |
| San
Diego |
$322 |
$382 |
$464 |
| San
Francisco |
$325 |
$401 |
$484 |
| Seattle |
$267 |
$329 |
$412 |
| |
|
|
|
* Does not include personal
property taxes. (effective February 1, 2006)
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.
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 |
in
PA: |
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 |
in
MI: |
Genesee,
Lapeer, Lenawee, Livingston, Macomb, Monroe,
Oakland, St. Clair, Washtenaw, Wayne |
| Milwaukee |
in
WI: |
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 |
in
OH: |
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. |
in
DC: |
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 |
in
MD: |
Anne
Arundel, Baltimore, Carroll, Harford, Howard,
Queen Anne's, Baltimore city |
| Atlanta |
in
GA: |
Barrow,
Bartow, Carroll, Cherokee, Clayton, Cobb,
Coweta, DeKalb, Douglas, Fayette, Forsyth,
Fulton, Gwinnett, Henry, Newton, Paulding,
Pickens, Rockdale, Spalding, Walton |
| Miami |
in
FL: |
Broward,
Miami-Dade |
| Tampa |
in
FL: |
Hernando,
Hillsborough, Pasco, Pinellas |
| 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 |
West Census Region
| New
Mexico, Arizona, Colorado, Wyoming, Montana,
Nevada, Utah, Washington, Oregon, Idaho,
California, Alaska, Hawaii |
| MSA |
COUNTIES
(unless otherwise specified) |
| Los
Angeles |
in
CA: |
Los
Angeles, Orange, Riverside, San Bernadino,
Ventura |
| San
Francisco |
in
CA: |
Alameda,
Contra Costa, Marin, Napa, San Francisco, San
Mateo, Santa Clara, Santa Cruz, Solano, Sonoma |
| San
Diego |
in
CA: |
San
Diego |
| Portland |
in
OR: |
Clackamas,
Columbia, Marion, Multnomah, Polk, Washington,
Yamhill |
| in
WA: |
Clark |
| Seattle |
in
WA: |
Island,
King, Kitsap, Pierce, Snohomish, Thurston |
| Honolulu |
in
HI: |
Honolulu |
| Anchorage |
in
AK: |
Anchorage
borough |
| Phoenix |
in
AZ: |
Maricopa,
Pinal |
| Denver |
in
CO: |
Adams,
Arapahoe, Boulder, Denver, Douglas, Jefferson,
Weld |
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