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Massachusetts - 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
Barnstable County 1,841 2,163 2279 2,541 2,582
Berkshire County 1,433 1,683 1773 1,977 2,009
Bristol County 1,824 2,143 2258 2,518 2,558
Dukes County 2,141 2,515 2650 2,955 3,002
Essex County 2,094 2,460 2592 2,890 2,937
Franklin County 1,505 1,767 1862 2,076 2,110
Hampden County 1,541 1,810 1907 2,126 2,161
Hampshire County 1,663 1,953 2058 2,295 2,332
Middlesex County 2,229 2,618 2759 3,076 3,126
Nantucket County 3,045 3,577 3769 4,203 4,270
Norfolk County 2,241 2,632 2773 3,092 3,142
Plymouth County 2,060 2,420 2550 2,843 2,889
Suffolk County 2,145 2,520 2655 2,960 3,008
Worcester County 1,837 2,158 2274 2,536 2,576

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Page Last Reviewed or Updated: 31-Mar-2014