IRS Logo
Print - Click this link to Print this page

Maryland - 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
Allegany County 1,144 1,344 1416 1,579 1,604
Anne Arundel County 2,003 2,353 2479 2,764 2,809
Baltimore city 1,404 1,649 1738 1,938 1,969
Baltimore County 1,730 2,032 2141 2,387 2,426
Calvert County 2,047 2,405 2534 2,825 2,871
Caroline County 1,656 1,945 2050 2,286 2,323
Carroll County 1,977 2,322 2447 2,728 2,772
Cecil County 1,731 2,033 2142 2,388 2,427
Charles County 2,108 2,475 2608 2,908 2,955
Dorchester County 1,488 1,748 1842 2,054 2,087
Frederick County 1,978 2,324 2448 2,730 2,774
Garrett County 1,223 1,437 1514 1,688 1,715
Harford County 1,865 2,190 2308 2,573 2,615
Howard County 2,334 2,742 2889 3,221 3,273
Kent County 1,622 1,905 2007 2,238 2,274
Montgomery County 2,377 2,792 2942 3,280 3,333
Prince George's County 2,089 2,453 2585 2,882 2,929
Queen Anne's County 2,018 2,370 2497 2,784 2,829
Somerset County 1,328 1,559 1643 1,832 1,862
St. Mary's County 1,904 2,236 2356 2,627 2,669
Talbot County 1,776 2,086 2198 2,451 2,490
Washington County 1,584 1,860 1960 2,186 2,221
Wicomico County 1,448 1,701 1792 1,998 2,030
Worcester County 1,571 1,845 1944 2,168 2,203

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 22-Sep-2014