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Maine - 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
Androscoggin County 1,360 1,597 1683 1,877 1,907
Aroostook County 991 1,163 1226 1,367 1,389
Cumberland County 1,627 1,911 2014 2,246 2,282
Franklin County 1,034 1,215 1280 1,427 1,450
Hancock County 1,299 1,526 1608 1,793 1,822
Kennebec County 1,232 1,447 1525 1,700 1,728
Knox County 1,358 1,595 1681 1,874 1,905
Lincoln County 1,239 1,455 1533 1,709 1,737
Oxford County 1,164 1,368 1441 1,607 1,633
Penobscot County 1,207 1,418 1494 1,666 1,693
Piscataquis County 1,004 1,180 1243 1,386 1,408
Sagadahoc County 1,411 1,657 1746 1,947 1,979
Somerset County 1,077 1,265 1333 1,486 1,510
Waldo County 1,191 1,399 1474 1,644 1,670
Washington County 1,025 1,204 1269 1,415 1,438
York County 1,537 1,805 1902 2,121 2,155

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Page Last Reviewed or Updated: 31-Mar-2014