IRS Logo
Print - Click this link to Print this page

California - 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
Alameda County 2,527 2,968 3,127 3,487 3,543
Alpine County 2,180 2,560 2,698 3,008 3,057
Amador County 1,821 2,139 2,254 2,514 2,554
Butte County 1,572 1,846 1,945 2,169 2,204
Calaveras County 1,788 2,100 2,213 2,467 2,507
Colusa County 1,649 1,937 2,041 2,276 2,312
Contra Costa County 2,545 2,990 3,150 3,512 3,569
Del Norte County 1,462 1,718 1,810 2,018 2,051
El Dorado County 2,201 2,585 2,724 3,037 3,086
Fresno County 1,614 1,895 1,997 2,227 2,263
Glenn County 1,500 1,761 1,856 2,069 2,103
Humboldt County 1,591 1,869 1,969 2,195 2,231
Imperial County 1,531 1,798 1,895 2,113 2,147
Inyo County 1,645 1,932 2,036 2,270 2,307
Kern County 1,540 1,809 1,906 2,126 2,160
Kings County 1,548 1,818 1,916 2,136 2,171
Lake County 1,636 1,922 2,025 2,258 2,294
Lassen County 1,526 1,792 1,888 2,105 2,139
Los Angeles County 2,270 2,667 2,810 3,133 3,184
Madera County 1,646 1,933 2,037 2,272 2,308
Marin County 3,116 3,660 3,857 4,301 4,370
Mariposa County 1,573 1,848 1,947 2,171 2,206
Mendocino County 1,864 2,190 2,307 2,573 2,614
Merced County 1,620 1,903 2,005 2,236 2,272
Modoc County 1,260 1,479 1,559 1,738 1,766
Mono County 2,068 2,429 2,560 2,854 2,900
Monterey County 2,242 2,633 2,775 3,094 3,144
Napa County 2,427 2,851 3,004 3,350 3,404
Nevada County 2,045 2,402 2,531 2,822 2,868
Orange County 2,486 2,920 3,077 3,431 3,486
Placer County 2,273 2,670 2,813 3,136 3,187
Plumas County 1,560 1,833 1,931 2,153 2,188
Riverside County 1,998 2,347 2,473 2,757 2,802
Sacramento County 1,904 2,237 2,357 2,628 2,670
San Benito County 2,484 2,917 3,074 3,428 3,483
San Bernardino County 1,842 2,164 2,280 2,542 2,583
San Diego County 2,289 2,689 2,833 3,159 3,210
San Francisco County 2,937 3,450 3,635 4,053 4,119
San Joaquin County 1,988 2,335 2,460 2,743 2,787
San Luis Obispo County 2,128 2,499 2,633 2,936 2,984
San Mateo County 2,969 3,488 3,675 4,098 4,164
Santa Barbara County 2,243 2,634 2,776 3,095 3,145
Santa Clara County 2,847 3,343 3,523 3,928 3,992
Santa Cruz County 2,550 2,994 3,155 3,518 3,575
Shasta County 1,588 1,865 1,965 2,191 2,226
Sierra County 1,446 1,698 1,789 1,995 2,027
Siskiyou County 1,384 1,626 1,713 1,910 1,941
Solano County 2,157 2,533 2,669 2,976 3,024
Sonoma County 2,305 2,707 2,853 3,181 3,232
Stanislaus County 1,793 2,106 2,219 2,474 2,514
Sutter County 1,655 1,944 2,048 2,284 2,320
Tehama County 1,396 1,640 1,728 1,927 1,958
Trinity County 1,453 1,706 1,798 2,005 2,037
Tulare County 1,450 1,703 1,794 2,001 2,033
Tuolumne County 1,718 2,018 2,126 2,370 2,409
Ventura County 2,413 2,835 2,987 3,331 3,384
Yolo County 2,074 2,436 2,567 2,862 2,908
Yuba County 1,651 1,939 2,043 2,278 2,315

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 22-Sep-2014