IRS Local Transportation Expense Standards - Northeast Census Region

(Cases Filed Between April 1, 2024 and May 14, 2024, Inclusive)

 

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
Metropolitan Statistical Areas (MSAs) Within the Northeast Census Region
MSA COUNTIES (unless otherwise specified)
Boston in MA: Essex, Middlesex, Norfolk, Plymouth, Suffolk
in NH: Rockingham, Strafford
New York in NY: Bronx, Dutchess, Kings, Nassau, New York, Orange,Putnam, Queens, Richmond, Rockland, Suffolk, Westchester
in NJ: Bergen, Essex, Hudson, Hunterdon, Middlesex, Monmouth, Morris, Ocean, Passaic, Somerset, Sussex, Union
in PA: Pike
Philadelphia in PA: Bucks, Chester, Delaware, Montgomery, Philadelphia
in NJ: Burlington, Camden, Gloucester, Salem
in DE: New Castle
in MD: Cecil

 

IRS LOCAL TRANSPORTATION* EXPENSE STANDARDS
Northeast 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
Northeast Region $298 $596
MSA Locations Within Census Region:
Boston $294 $588
New York $379 $758
Philadelphia $318 $636
Ownership Costs
(Lines 13a and 13d, Form 122A-2)
(Lines 13a and 13d, Form 122C-2)
National One Car Two Cars
$629 $1,258

 

* Does not include personal property taxes.

 

Monday, April 10, 2023 2:20 PM