The Operating Costs and Public Transportation Costs section of the Transportation Standards are provided
by Region and Metropolitan Statistical Area (MSA). The following table lists the states which comprise each
Region and the Counties which make up each MSA. If you do not reside in an MSA, use the Regional standard.

Northeast 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                                                            
                                                                                                                                                                                                                                                                                    
Buffalo                     Erie, Niagara

Midwest 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, 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:  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 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                                                                                                                                                                         
                  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, 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 Region: New Mexico, Arizona, Colorado, Wyoming, Montana, Nevada, Utah, Idaho,
Washington, Oregon, California, Alaska, Hawaii

MSA                 Counties (unless otherwise specified)                                                                          
Los Angeles                 Los Angeles, Orange, San Bernadino, Riverside, 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		       Arapahoe, Arapahoe, Boulder, Denver, Douglas, Jefferson, Weld

IRS Housing & Utility Expenses     IRS Transportation Expenses