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Michigan - 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
Alcona County 1,027 1,206 1271 1,417 1,440
Alger County 1,096 1,287 1356 1,512 1,536
Allegan County 1,272 1,494 1574 1,755 1,783
Alpena County 1,046 1,228 1294 1,443 1,467
Antrim County 1,240 1,457 1535 1,712 1,739
Arenac County 1,025 1,203 1268 1,414 1,437
Baraga County 1,051 1,235 1301 1,451 1,474
Barry County 1,288 1,513 1594 1,777 1,806
Bay County 1,174 1,379 1453 1,620 1,646
Benzie County 1,252 1,471 1550 1,728 1,756
Berrien County 1,182 1,388 1462 1,630 1,657
Branch County 1,106 1,299 1369 1,526 1,551
Calhoun County 1,155 1,356 1429 1,593 1,619
Cass County 1,191 1,399 1474 1,644 1,670
Charlevoix County 1,299 1,525 1607 1,792 1,821
Cheboygan County 1,067 1,253 1320 1,472 1,496
Chippewa County 1,099 1,291 1360 1,516 1,541
Clare County 997 1,171 1234 1,376 1,398
Clinton County 1,453 1,706 1798 2,005 2,037
Crawford County 1,062 1,247 1314 1,465 1,489
Delta County 1,109 1,303 1373 1,531 1,556
Dickinson County 1,043 1,225 1291 1,440 1,463
Eaton County 1,367 1,606 1692 1,887 1,917
Emmet County 1,364 1,602 1688 1,882 1,913
Genesee County 1,264 1,484 1564 1,744 1,772
Gladwin County 1,102 1,294 1364 1,521 1,545
Gogebic County 951 1,117 1177 1,312 1,334
Grand Traverse County 1,332 1,564 1648 1,838 1,867
Gratiot County 1,059 1,244 1311 1,462 1,485
Hillsdale County 1,150 1,350 1423 1,587 1,612
Houghton County 1,000 1,175 1238 1,380 1,403
Huron County 1,062 1,247 1314 1,465 1,489
Ingham County 1,341 1,575 1659 1,850 1,880
Ionia County 1,219 1,432 1509 1,683 1,710
Iosco County 984 1,156 1218 1,358 1,380
Iron County 983 1,154 1216 1,356 1,378
Isabella County 1,182 1,388 1462 1,630 1,657
Jackson County 1,251 1,469 1548 1,726 1,754
Kalamazoo County 1,307 1,535 1617 1,803 1,832
Kalkaska County 1,098 1,290 1359 1,515 1,540
Kent County 1,324 1,555 1638 1,827 1,856
Keweenaw County 929 1,091 1149 1,282 1,302
Lake County 962 1,129 1190 1,327 1,348
Lapeer County 1,412 1,659 1748 1,949 1,980
Leelanau County 1,450 1,703 1794 2,000 2,033
Lenawee County 1,287 1,512 1593 1,776 1,805
Livingston County 1,656 1,945 2049 2,285 2,322
Luce County 1,008 1,183 1247 1,390 1,413
Mackinac County 1,080 1,269 1337 1,491 1,515
Macomb County 1,440 1,691 1782 1,987 2,019
Manistee County 1,100 1,292 1361 1,518 1,542
Marquette County 1,121 1,316 1387 1,547 1,571
Mason County 1,130 1,328 1399 1,560 1,585
Mecosta County 1,155 1,356 1429 1,593 1,619
Menominee County 1,050 1,234 1300 1,450 1,473
Midland County 1,248 1,466 1545 1,723 1,750
Missaukee County 1,073 1,260 1328 1,481 1,505
Monroe County 1,427 1,676 1766 1,969 2,001
Montcalm County 1,144 1,344 1416 1,579 1,604
Montmorency County 996 1,170 1233 1,375 1,397
Muskegon County 1,155 1,357 1430 1,594 1,620
Newaygo County 1,178 1,384 1458 1,626 1,652
Oakland County 1,698 1,995 2102 2,344 2,382
Oceana County 1,124 1,320 1391 1,551 1,576
Ogemaw County 1,029 1,208 1273 1,419 1,442
Ontonagon County 966 1,134 1195 1,332 1,354
Osceola County 1,058 1,242 1309 1,460 1,483
Oscoda County 953 1,119 1179 1,315 1,336
Otsego County 1,125 1,321 1392 1,552 1,577
Ottawa County 1,339 1,573 1657 1,848 1,878
Presque Isle County 1,033 1,213 1278 1,425 1,448
Roscommon County 1,030 1,210 1275 1,422 1,445
Saginaw County 1,174 1,379 1453 1,620 1,646
Sanilac County 1,155 1,357 1430 1,594 1,620
Schoolcraft County 999 1,174 1237 1,379 1,402
Shiawassee County 1,237 1,453 1531 1,707 1,735
St. Clair County 1,364 1,602 1688 1,882 1,913
St. Joseph County 1,122 1,318 1389 1,549 1,574
Tuscola County 1,159 1,361 1434 1,599 1,625
Van Buren County 1,223 1,436 1513 1,687 1,714
Washtenaw County 1,753 2,058 2169 2,418 2,457
Wayne County 1,381 1,622 1709 1,906 1,936
Wexford County 1,132 1,330 1401 1,562 1,587

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Page Last Reviewed or Updated: 22-Sep-2014