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Arizona - Local Standards: Housing and Utilities

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 31, 2014 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.

The housing and utilities standards are derived from U.S. Census Bureau, American Community Survey and Bureau of Labor Statistics data, and are provided by state down to the county level. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer's primary place of residence. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return.

Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and internet service. The tables include five categories for one, two, three, four, and five or more persons in a household.

The taxpayer is allowed the standard amount, or the amount actually spent on housing and utilities, whichever is less. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses.

Maximum Monthly Allowance
County Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Apache County 1,012 1,189 1253 1,397 1,420
Cochise County 1,236 1,452 1530 1,706 1,733
Coconino County 1,496 1,758 1852 2,065 2,098
Gila County 1,204 1,414 1490 1,661 1,688
Graham County 1,121 1,316 1387 1,547 1,571
Greenlee County 908 1,067 1124 1,253 1,273
La Paz County 1,053 1,237 1303 1,453 1,477
Maricopa County 1,570 1,844 1943 2,166 2,201
Mohave County 1,195 1,404 1479 1,649 1,676
Navajo County 1,176 1,382 1456 1,623 1,650
Pima County 1,390 1,632 1720 1,918 1,949
Pinal County 1,429 1,678 1768 1,972 2,004
Santa Cruz County 1,198 1,407 1483 1,654 1,680
Yavapai County 1,350 1,586 1671 1,863 1,893
Yuma County 1,220 1,433 1510 1,684 1,711

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Page Last Reviewed or Updated: 31-Mar-2014