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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 30, 2015 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 1,271 1,417 1,440
Alger County 1,096 1,287 1,356 1,512 1,536
Allegan County 1,272 1,494 1,574 1,755 1,783
Alpena County 1,046 1,228 1,294 1,443 1,467
Antrim County 1,240 1,457 1,535 1,712 1,739
Arenac County 1,033 1,214 1,279 1,426 1,449
Baraga County 1,051 1,235 1,301 1,451 1,474
Barry County 1,288 1,513 1,594 1,777 1,806
Bay County 1,174 1,379 1,453 1,620 1,646
Benzie County 1,252 1,471 1,550 1,728 1,756
Berrien County 1,182 1,388 1,462 1,630 1,657
Branch County 1,106 1,299 1,369 1,526 1,551
Calhoun County 1,155 1,356 1,429 1,593 1,619
Cass County 1,191 1,399 1,474 1,644 1,670
Charlevoix County 1,299 1,525 1,607 1,792 1,821
Cheboygan County 1,067 1,253 1,320 1,472 1,496
Chippewa County 1,099 1,291 1,360 1,516 1,541
Clare County 997 1,171 1,234 1,376 1,398
Clinton County 1,453 1,706 1,798 2,005 2,037
Crawford County 1,062 1,247 1,314 1,465 1,489
Delta County 1,109 1,303 1,373 1,531 1,556
Dickinson County 1,043 1,225 1,291 1,440 1,463
Eaton County 1,367 1,606 1,692 1,887 1,917
Emmet County 1,364 1,602 1,688 1,882 1,913
Genesee County 1,264 1,484 1,564 1,744 1,772
Gladwin County 1,102 1,294 1,364 1,521 1,545
Gogebic County 951 1,117 1,177 1,312 1,334
Grand Traverse County 1,332 1,564 1,648 1,838 1,867
Gratiot County 1,060 1,245 1,312 1,463 1,486
Hillsdale County 1,150 1,350 1,423 1,587 1,612
Houghton County 1,007 1,182 1,246 1,389 1,412
Huron County 1,062 1,247 1,314 1,465 1,489
Ingham County 1,341 1,575 1,659 1,850 1,880
Ionia County 1,219 1,432 1,509 1,683 1,710
Iosco County 984 1,156 1,218 1,358 1,380
Iron County 996 1,170 1,233 1,375 1,397
Isabella County 1,182 1,388 1,462 1,630 1,657
Jackson County 1,251 1,469 1,548 1,726 1,754
Kalamazoo County 1,307 1,535 1,617 1,803 1,832
Kalkaska County 1,098 1,290 1,359 1,515 1,540
Kent County 1,324 1,555 1,638 1,827 1,856
Keweenaw County 1,025 1,203 1,268 1,414 1,437
Lake County 962 1,129 1,190 1,327 1,348
Lapeer County 1,412 1,659 1,748 1,949 1,980
Leelanau County 1,450 1,703 1,794 2,000 2,033
Lenawee County 1,287 1,512 1,593 1,776 1,805
Livingston County 1,656 1,945 2,049 2,285 2,322
Luce County 1,034 1,215 1,280 1,427 1,450
Mackinac County 1,080 1,269 1,337 1,491 1,515
Macomb County 1,440 1,691 1,782 1,987 2,019
Manistee County 1,100 1,292 1,361 1,518 1,542
Marquette County 1,121 1,316 1,387 1,547 1,571
Mason County 1,138 1,337 1,409 1,571 1,596
Mecosta County 1,155 1,356 1,429 1,593 1,619
Menominee County 1,050 1,234 1,300 1,450 1,473
Midland County 1,248 1,466 1,545 1,723 1,750
Missaukee County 1,073 1,260 1,328 1,481 1,505
Monroe County 1,427 1,676 1,766 1,969 2,001
Montcalm County 1,144 1,344 1,416 1,579 1,604
Montmorency County 996 1,170 1,233 1,375 1,397
Muskegon County 1,155 1,357 1,430 1,594 1,620
Newaygo County 1,178 1,384 1,458 1,626 1,652
Oakland County 1,698 1,995 2,102 2,344 2,382
Oceana County 1,124 1,320 1,391 1,551 1,576
Ogemaw County 1,029 1,208 1,273 1,419 1,442
Ontonagon County 966 1,134 1,195 1,332 1,354
Osceola County 1,058 1,242 1,309 1,460 1,483
Oscoda County 958 1,126 1,186 1,322 1,344
Otsego County 1,125 1,321 1,392 1,552 1,577
Ottawa County 1,339 1,573 1,657 1,848 1,878
Presque Isle County 1,033 1,213 1,278 1,425 1,448
Roscommon County 1,030 1,210 1,275 1,422 1,445
Saginaw County 1,174 1,379 1,453 1,620 1,646
St. Clair County 1,364 1,602 1,688 1,882 1,913
St. Joseph County 1,122 1,318 1,389 1,549 1,574
Sanilac County 1,155 1,357 1,430 1,594 1,620
Schoolcraft County 999 1,174 1,237 1,379 1,402
Shiawassee County 1,237 1,453 1,531 1,707 1,735
Tuscola County 1,159 1,361 1,434 1,599 1,625
Van Buren County 1,223 1,436 1,513 1,687 1,714
Washtenaw County 1,753 2,058 2,169 2,418 2,457
Wayne County 1,381 1,622 1,709 1,906 1,936
Wexford County 1,132 1,330 1,401 1,562 1,587

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Page Last Reviewed or Updated: 30-Mar-2015