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Georgia - 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 30, 2015 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
Appling County 953 1,120 1,180 1,316 1,337
Atkinson County 897 1,053 1,110 1,238 1,258
Bacon County 890 1,046 1,102 1,229 1,249
Baker County 1,172 1,377 1,451 1,618 1,644
Baldwin County 1,193 1,402 1,477 1,647 1,673
Banks County 1,214 1,425 1,502 1,675 1,702
Barrow County 1,257 1,477 1,556 1,735 1,763
Bartow County 1,286 1,511 1,592 1,775 1,804
Ben Hill County 987 1,159 1,221 1,361 1,383
Berrien County 981 1,152 1,214 1,354 1,375
Bibb County 1,232 1,447 1,525 1,700 1,728
Bleckley County 1,167 1,370 1,444 1,610 1,636
Brantley County 995 1,168 1,231 1,373 1,395
Brooks County 1,084 1,274 1,342 1,496 1,520
Bryan County 1,488 1,748 1,842 2,054 2,087
Bulloch County 1,244 1,461 1,540 1,717 1,745
Burke County 957 1,125 1,185 1,321 1,343
Butts County 1,270 1,492 1,572 1,753 1,781
Calhoun County 972 1,142 1,203 1,342 1,363
Camden County 1,420 1,668 1,758 1,960 1,992
Candler County 1,028 1,207 1,272 1,418 1,441
Carroll County 1,231 1,446 1,524 1,699 1,727
Catoosa County 1,183 1,389 1,464 1,632 1,659
Charlton County 1,042 1,223 1,289 1,437 1,460
Chatham County 1,396 1,640 1,728 1,927 1,958
Chattahoochee County 1,104 1,296 1,366 1,523 1,548
Chattooga County 1,022 1,200 1,265 1,410 1,433
Cherokee County 1,584 1,860 1,960 2,185 2,221
Clarke County 1,283 1,507 1,588 1,771 1,799
Clay County 1,088 1,278 1,347 1,502 1,526
Clayton County 1,300 1,526 1,608 1,793 1,822
Clinch County 1,106 1,299 1,369 1,526 1,551
Cobb County 1,610 1,891 1,993 2,222 2,258
Coffee County 980 1,151 1,213 1,352 1,374
Colquitt County 1,007 1,182 1,246 1,389 1,412
Columbia County 1,407 1,652 1,741 1,941 1,973
Cook County 1,073 1,260 1,328 1,481 1,505
Coweta County 1,444 1,696 1,787 1,993 2,025
Crawford County 1,128 1,325 1,396 1,557 1,582
Crisp County 1,062 1,247 1,314 1,465 1,489
Dade County 1,145 1,345 1,417 1,580 1,606
Dawson County 1,513 1,777 1,872 2,087 2,121
Decatur County 1,096 1,287 1,356 1,512 1,536
DeKalb County 1,554 1,825 1,923 2,144 2,179
Dodge County 997 1,171 1,234 1,376 1,398
Dooly County 941 1,105 1,164 1,298 1,319
Dougherty County 1,158 1,360 1,433 1,598 1,624
Douglas County 1,415 1,662 1,751 1,952 1,984
Early County 1,040 1,221 1,287 1,435 1,458
Echols County 1,024 1,202 1,267 1,413 1,436
Effingham County 1,354 1,591 1,676 1,869 1,899
Elbert County 1,022 1,200 1,265 1,410 1,433
Emanuel County 975 1,145 1,207 1,346 1,368
Evans County 1,065 1,251 1,318 1,470 1,493
Fannin County 1,193 1,402 1,477 1,647 1,673
Fayette County 1,795 2,108 2,221 2,476 2,516
Floyd County 1,202 1,412 1,488 1,659 1,686
Forsyth County 1,808 2,123 2,237 2,495 2,535
Franklin County 1,162 1,365 1,438 1,603 1,629
Fulton County 1,823 2,141 2,256 2,515 2,556
Gilmer County 1,181 1,387 1,462 1,630 1,656
Glascock County 1,021 1,199 1,263 1,408 1,431
Glynn County 1,344 1,578 1,663 1,854 1,884
Gordon County 1,130 1,327 1,398 1,559 1,584
Grady County 1,081 1,270 1,338 1,492 1,516
Greene County 1,279 1,502 1,583 1,765 1,794
Gwinnett County 1,580 1,856 1,956 2,181 2,216
Habersham County 1,186 1,393 1,468 1,637 1,663
Hall County 1,396 1,640 1,728 1,927 1,958
Hancock County 1,002 1,177 1,240 1,383 1,405
Haralson County 1,136 1,334 1,406 1,568 1,593
Harris County 1,486 1,745 1,839 2,050 2,084
Hart County 1,141 1,340 1,412 1,574 1,600
Heard County 1,088 1,277 1,346 1,501 1,525
Henry County 1,489 1,749 1,843 2,055 2,088
Houston County 1,235 1,450 1,528 1,704 1,731
Irwin County 1,040 1,221 1,287 1,435 1,458
Jackson County 1,423 1,671 1,761 1,964 1,995
Jasper County 1,256 1,476 1,555 1,734 1,762
Jeff Davis County 976 1,146 1,208 1,347 1,369
Jefferson County 1,004 1,180 1,243 1,386 1,408
Jenkins County 989 1,162 1,224 1,365 1,387
Johnson County 916 1,076 1,134 1,264 1,285
Jones County 1,271 1,493 1,573 1,754 1,782
Lamar County 1,265 1,486 1,566 1,746 1,774
Lanier County 1,106 1,299 1,369 1,526 1,551
Laurens County 1,145 1,345 1,417 1,580 1,605
Lee County 1,329 1,561 1,645 1,834 1,864
Liberty County 1,228 1,442 1,520 1,695 1,722
Lincoln County 1,133 1,330 1,402 1,563 1,588
Long County 1,149 1,349 1,422 1,586 1,611
Lowndes County 1,195 1,404 1,479 1,649 1,676
Lumpkin County 1,337 1,571 1,655 1,845 1,875
McDuffie County 1,115 1,310 1,380 1,539 1,564
McIntosh County 1,201 1,411 1,487 1,658 1,685
Macon County 1,005 1,181 1,244 1,387 1,409
Madison County 1,131 1,329 1,400 1,561 1,586
Marion County 1,079 1,267 1,335 1,489 1,513
Meriwether County 1,113 1,308 1,378 1,536 1,561
Miller County 1,004 1,180 1,243 1,386 1,408
Mitchell County 976 1,146 1,208 1,347 1,369
Monroe County 1,343 1,577 1,662 1,853 1,883
Montgomery County 1,092 1,282 1,351 1,506 1,531
Morgan County 1,333 1,566 1,650 1,840 1,869
Murray County 1,044 1,226 1,292 1,441 1,464
Muscogee County 1,231 1,445 1,523 1,698 1,726
Newton County 1,340 1,573 1,658 1,849 1,879
Oconee County 1,618 1,900 2,002 2,232 2,268
Oglethorpe County 1,168 1,371 1,445 1,611 1,637
Paulding County 1,366 1,604 1,690 1,884 1,915
Peach County 1,158 1,360 1,433 1,598 1,624
Pickens County 1,352 1,588 1,673 1,865 1,896
Pierce County 1,051 1,235 1,301 1,451 1,474
Pike County 1,375 1,615 1,702 1,898 1,928
Polk County 1,193 1,401 1,476 1,646 1,672
Pulaski County 1,069 1,256 1,323 1,475 1,499
Putnam County 1,220 1,433 1,510 1,684 1,711
Quitman County 964 1,132 1,193 1,330 1,352
Rabun County 1,286 1,511 1,592 1,775 1,804
Randolph County 945 1,110 1,170 1,305 1,326
Richmond County 1,138 1,337 1,409 1,571 1,596
Rockdale County 1,417 1,664 1,753 1,955 1,986
Schley County 1,205 1,415 1,491 1,662 1,689
Screven County 987 1,160 1,222 1,363 1,385
Seminole County 974 1,144 1,205 1,344 1,365
Spalding County 1,255 1,474 1,553 1,732 1,760
Stephens County 1,125 1,321 1,392 1,552 1,577
Stewart County 911 1,070 1,128 1,258 1,278
Sumter County 1,084 1,273 1,341 1,495 1,519
Talbot County 1,060 1,245 1,312 1,463 1,487
Taliaferro County 947 1,112 1,172 1,307 1,328
Tattnall County 1,027 1,206 1,271 1,417 1,440
Taylor County 1,063 1,249 1,316 1,467 1,491
Telfair County 890 1,045 1,101 1,228 1,247
Terrell County 983 1,154 1,216 1,356 1,378
Thomas County 1,165 1,368 1,442 1,608 1,634
Tift County 1,143 1,343 1,415 1,578 1,603
Toombs County 1,015 1,192 1,256 1,400 1,423
Towns County 1,179 1,385 1,459 1,627 1,653
Treutlen County 987 1,159 1,221 1,361 1,383
Troup County 1,210 1,422 1,498 1,670 1,697
Turner County 1,095 1,286 1,355 1,511 1,535
Twiggs County 1,064 1,250 1,317 1,468 1,492
Union County 1,340 1,573 1,658 1,849 1,879
Upson County 1,073 1,260 1,328 1,481 1,505
Walker County 1,070 1,256 1,324 1,476 1,500
Walton County 1,384 1,626 1,713 1,910 1,941
Ware County 1,052 1,236 1,302 1,452 1,475
Warren County 932 1,095 1,154 1,287 1,307
Washington County 1,131 1,329 1,400 1,561 1,586
Wayne County 1,024 1,202 1,267 1,413 1,436
Webster County 997 1,171 1,234 1,376 1,398
Wheeler County 1,090 1,280 1,349 1,504 1,528
White County 1,251 1,469 1,548 1,726 1,754
Whitfield County 1,138 1,336 1,408 1,570 1,595
Wilcox County 954 1,121 1,181 1,317 1,338
Wilkes County 1,139 1,338 1,410 1,572 1,598
Wilkinson County 1,075 1,262 1,330 1,483 1,507
Worth County 1,065 1,251 1,318 1,470 1,493

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Page Last Reviewed or Updated: 10-Apr-2015