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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 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
Appling County 943 1,107 1167 1,301 1,322
Atkinson County 869 1,020 1075 1,199 1,218
Bacon County 873 1,026 1081 1,205 1,225
Baker County 957 1,124 1184 1,320 1,341
Baldwin County 1,157 1,359 1432 1,597 1,622
Banks County 1,197 1,406 1482 1,652 1,679
Barrow County 1,257 1,477 1556 1,735 1,763
Bartow County 1,286 1,511 1592 1,775 1,804
Ben Hill County 987 1,159 1221 1,361 1,383
Berrien County 981 1,152 1214 1,354 1,375
Bibb County 1,232 1,447 1525 1,700 1,728
Bleckley County 1,167 1,370 1444 1,610 1,636
Brantley County 995 1,168 1231 1,373 1,395
Brooks County 1,066 1,252 1319 1,471 1,494
Bryan County 1,488 1,748 1842 2,054 2,087
Bulloch County 1,222 1,435 1512 1,686 1,713
Burke County 957 1,125 1185 1,321 1,343
Butts County 1,270 1,492 1572 1,753 1,781
Calhoun County 972 1,142 1203 1,342 1,363
Camden County 1,404 1,649 1738 1,938 1,969
Candler County 1,028 1,207 1272 1,418 1,441
Carroll County 1,231 1,446 1524 1,699 1,727
Catoosa County 1,174 1,379 1453 1,620 1,646
Charlton County 1,042 1,223 1289 1,437 1,460
Chatham County 1,378 1,618 1705 1,901 1,932
Chattahoochee County 1,104 1,296 1366 1,523 1,548
Chattooga County 979 1,150 1212 1,351 1,373
Cherokee County 1,584 1,860 1960 2,185 2,221
Clarke County 1,283 1,507 1588 1,771 1,799
Clay County 991 1,164 1227 1,368 1,390
Clayton County 1,300 1,526 1608 1,793 1,822
Clinch County 1,106 1,299 1369 1,526 1,551
Cobb County 1,610 1,891 1993 2,222 2,258
Coffee County 962 1,130 1191 1,328 1,349
Colquitt County 993 1,166 1229 1,370 1,392
Columbia County 1,407 1,652 1741 1,941 1,973
Cook County 1,051 1,235 1301 1,451 1,474
Coweta County 1,444 1,696 1787 1,993 2,025
Crawford County 1,094 1,285 1354 1,510 1,534
Crisp County 1,062 1,247 1314 1,465 1,489
Dade County 1,145 1,345 1417 1,580 1,606
Dawson County 1,447 1,700 1791 1,997 2,029
Decatur County 1,079 1,267 1335 1,489 1,513
DeKalb County 1,554 1,825 1923 2,144 2,179
Dodge County 938 1,102 1161 1,295 1,315
Dooly County 941 1,105 1164 1,298 1,319
Dougherty County 1,151 1,352 1425 1,589 1,615
Douglas County 1,415 1,662 1751 1,952 1,984
Early County 1,027 1,206 1271 1,417 1,440
Echols County 1,021 1,200 1264 1,409 1,432
Effingham County 1,352 1,588 1673 1,865 1,896
Elbert County 1,006 1,182 1245 1,388 1,411
Emanuel County 953 1,119 1179 1,315 1,336
Evans County 1,024 1,202 1267 1,413 1,436
Fannin County 1,193 1,402 1477 1,647 1,673
Fayette County 1,795 2,108 2221 2,476 2,516
Floyd County 1,202 1,412 1488 1,659 1,686
Forsyth County 1,808 2,123 2237 2,495 2,535
Franklin County 1,162 1,365 1438 1,603 1,629
Fulton County 1,823 2,141 2256 2,515 2,556
Gilmer County 1,167 1,370 1444 1,610 1,636
Glascock County 1,021 1,199 1263 1,408 1,431
Glynn County 1,344 1,578 1663 1,854 1,884
Gordon County 1,130 1,327 1398 1,559 1,584
Grady County 1,027 1,206 1271 1,417 1,440
Greene County 1,205 1,415 1491 1,662 1,689
Gwinnett County 1,580 1,856 1956 2,181 2,216
Habersham County 1,186 1,393 1468 1,637 1,663
Hall County 1,396 1,640 1728 1,927 1,958
Hancock County 980 1,151 1213 1,352 1,374
Haralson County 1,109 1,302 1372 1,530 1,555
Harris County 1,486 1,745 1839 2,050 2,084
Hart County 1,138 1,337 1409 1,571 1,596
Heard County 1,088 1,277 1346 1,501 1,525
Henry County 1,489 1,749 1843 2,055 2,088
Houston County 1,235 1,450 1528 1,704 1,731
Irwin County 1,004 1,180 1243 1,386 1,408
Jackson County 1,413 1,660 1749 1,950 1,982
Jasper County 1,256 1,476 1555 1,734 1,762
Jeff Davis County 976 1,146 1208 1,347 1,369
Jefferson County 1,004 1,180 1243 1,386 1,408
Jenkins County 931 1,093 1152 1,284 1,305
Johnson County 911 1,070 1127 1,257 1,277
Jones County 1,271 1,493 1573 1,754 1,782
Lamar County 1,225 1,439 1516 1,690 1,718
Lanier County 1,079 1,267 1335 1,489 1,513
Laurens County 1,145 1,345 1417 1,580 1,605
Lee County 1,315 1,544 1627 1,814 1,843
Liberty County 1,213 1,424 1501 1,674 1,701
Lincoln County 1,124 1,320 1391 1,551 1,576
Long County 1,127 1,324 1395 1,555 1,581
Lowndes County 1,195 1,404 1479 1,649 1,676
Lumpkin County 1,337 1,571 1655 1,845 1,875
Macon County 1,005 1,181 1244 1,387 1,409
Madison County 1,130 1,328 1399 1,560 1,585
Marion County 1,038 1,219 1285 1,433 1,456
McDuffie County 1,083 1,272 1340 1,494 1,518
McIntosh County 1,149 1,349 1422 1,586 1,611
Meriwether County 1,109 1,303 1373 1,531 1,556
Miller County 978 1,149 1211 1,350 1,372
Mitchell County 973 1,143 1204 1,342 1,364
Monroe County 1,343 1,577 1662 1,853 1,883
Montgomery County 1,062 1,247 1314 1,465 1,489
Morgan County 1,333 1,566 1650 1,840 1,869
Murray County 1,024 1,202 1267 1,413 1,436
Muscogee County 1,229 1,443 1521 1,696 1,723
Newton County 1,340 1,573 1658 1,849 1,879
Oconee County 1,597 1,875 1976 2,203 2,239
Oglethorpe County 1,168 1,371 1445 1,611 1,637
Paulding County 1,366 1,604 1690 1,884 1,915
Peach County 1,139 1,338 1410 1,572 1,598
Pickens County 1,352 1,588 1673 1,865 1,896
Pierce County 1,051 1,235 1301 1,451 1,474
Pike County 1,370 1,609 1695 1,890 1,920
Polk County 1,188 1,395 1470 1,639 1,666
Pulaski County 1,062 1,247 1314 1,465 1,489
Putnam County 1,220 1,433 1510 1,684 1,711
Quitman County 964 1,132 1193 1,330 1,352
Rabun County 1,276 1,498 1579 1,761 1,789
Randolph County 926 1,088 1146 1,278 1,298
Richmond County 1,138 1,337 1409 1,571 1,596
Rockdale County 1,417 1,664 1753 1,955 1,986
Schley County 1,046 1,228 1294 1,443 1,466
Screven County 959 1,126 1187 1,324 1,345
Seminole County 920 1,080 1138 1,269 1,289
Spalding County 1,255 1,474 1553 1,732 1,760
Stephens County 1,125 1,321 1392 1,552 1,577
Stewart County 911 1,070 1128 1,258 1,278
Sumter County 1,073 1,260 1328 1,481 1,505
Talbot County 1,060 1,245 1312 1,463 1,487
Taliaferro County 920 1,080 1138 1,269 1,289
Tattnall County 993 1,166 1229 1,370 1,392
Taylor County 1,063 1,249 1316 1,467 1,491
Telfair County 890 1,045 1101 1,228 1,247
Terrell County 971 1,141 1202 1,340 1,362
Thomas County 1,165 1,368 1442 1,608 1,634
Tift County 1,143 1,343 1415 1,578 1,603
Toombs County 1,015 1,192 1256 1,400 1,423
Towns County 1,179 1,385 1459 1,627 1,653
Treutlen County 987 1,159 1221 1,361 1,383
Troup County 1,206 1,417 1493 1,665 1,692
Turner County 1,075 1,263 1331 1,484 1,508
Twiggs County 1,064 1,250 1317 1,468 1,492
Union County 1,340 1,573 1658 1,849 1,879
Upson County 1,073 1,260 1328 1,481 1,505
Walker County 1,070 1,256 1324 1,476 1,500
Walton County 1,372 1,611 1698 1,893 1,924
Ware County 1,040 1,221 1287 1,435 1,458
Warren County 932 1,095 1154 1,287 1,307
Washington County 1,131 1,329 1400 1,561 1,586
Wayne County 999 1,173 1236 1,378 1,400
Webster County 946 1,111 1171 1,306 1,327
Wheeler County 1,090 1,280 1349 1,504 1,528
White County 1,251 1,469 1548 1,726 1,754
Whitfield County 1,138 1,336 1408 1,570 1,595
Wilcox County 954 1,121 1181 1,317 1,338
Wilkes County 1,139 1,338 1410 1,572 1,598
Wilkinson County 1,075 1,262 1330 1,483 1,507
Worth County 1,057 1,241 1308 1,458 1,482

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Page Last Reviewed or Updated: 23-Sep-2014