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Mississippi - 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
Adams County 966 1,135 1,196 1,334 1,355
Alcorn County 1,004 1,179 1,242 1,385 1,407
Amite County 950 1,115 1,175 1,311 1,332
Attala County 861 1,012 1,066 1,189 1,208
Benton County 995 1,168 1,231 1,373 1,395
Bolivar County 1,062 1,247 1,314 1,465 1,489
Calhoun County 840 986 1,039 1,158 1,177
Carroll County 952 1,118 1,178 1,313 1,335
Chickasaw County 891 1,047 1,103 1,230 1,250
Choctaw County 860 1,010 1,064 1,187 1,206
Claiborne County 962 1,129 1,190 1,327 1,348
Clarke County 926 1,088 1,146 1,278 1,298
Clay County 972 1,142 1,203 1,341 1,363
Coahoma County 928 1,090 1,149 1,281 1,302
Copiah County 982 1,153 1,215 1,355 1,377
Covington County 928 1,089 1,148 1,280 1,301
DeSoto County 1,319 1,549 1,632 1,820 1,849
Forrest County 1,158 1,360 1,433 1,598 1,624
Franklin County 882 1,036 1,092 1,218 1,237
George County 1,120 1,315 1,386 1,545 1,570
Greene County 1,067 1,254 1,321 1,473 1,497
Grenada County 988 1,161 1,223 1,364 1,386
Hancock County 1,243 1,460 1,538 1,715 1,743
Harrison County 1,274 1,497 1,577 1,758 1,787
Hinds County 1,130 1,328 1,399 1,560 1,585
Holmes County 873 1,026 1,081 1,205 1,225
Humphreys County 927 1,089 1,147 1,279 1,300
Issaquena County 1,028 1,207 1,272 1,418 1,441
Itawamba County 970 1,140 1,201 1,339 1,361
Jackson County 1,270 1,492 1,572 1,753 1,781
Jasper County 964 1,132 1,193 1,330 1,352
Jefferson County 846 994 1,047 1,167 1,186
Jefferson Davis County 945 1,109 1,169 1,303 1,324
Jones County 1,032 1,212 1,277 1,424 1,447
Kemper County 856 1,006 1,060 1,182 1,201
Lafayette County 1,325 1,556 1,640 1,829 1,858
Lamar County 1,326 1,557 1,641 1,830 1,859
Lauderdale County 1,121 1,316 1,387 1,547 1,571
Lawrence County 996 1,170 1,232 1,374 1,396
Leake County 1,004 1,179 1,242 1,385 1,407
Lee County 1,122 1,317 1,388 1,548 1,573
Leflore County 980 1,151 1,213 1,352 1,374
Lincoln County 1,063 1,249 1,316 1,467 1,491
Lowndes County 1,075 1,263 1,331 1,484 1,508
Madison County 1,503 1,765 1,860 2,074 2,107
Marion County 949 1,114 1,174 1,309 1,330
Marshall County 1,124 1,320 1,391 1,551 1,576
Monroe County 966 1,134 1,195 1,332 1,354
Montgomery County 932 1,094 1,153 1,286 1,306
Neshoba County 932 1,094 1,153 1,286 1,306
Newton County 963 1,131 1,192 1,329 1,351
Noxubee County 911 1,070 1,128 1,258 1,278
Oktibbeha County 1,145 1,345 1,417 1,580 1,605
Panola County 1,007 1,182 1,246 1,389 1,412
Pearl River County 1,125 1,321 1,392 1,552 1,577
Perry County 949 1,114 1,174 1,309 1,330
Pike County 996 1,170 1,233 1,375 1,397
Pontotoc County 978 1,148 1,210 1,349 1,371
Prentiss County 918 1,078 1,136 1,267 1,287
Quitman County 810 952 1,003 1,118 1,136
Rankin County 1,252 1,471 1,550 1,728 1,756
Scott County 952 1,118 1,178 1,313 1,335
Sharkey County 1,058 1,242 1,309 1,460 1,483
Simpson County 981 1,152 1,214 1,354 1,375
Smith County 1,016 1,194 1,258 1,403 1,425
Stone County 1,148 1,349 1,421 1,584 1,610
Sunflower County 943 1,107 1,167 1,301 1,322
Tallahatchie County 859 1,009 1,063 1,185 1,204
Tate County 1,244 1,461 1,540 1,717 1,745
Tippah County 940 1,104 1,163 1,297 1,318
Tishomingo County 885 1,040 1,095 1,221 1,241
Tunica County 933 1,096 1,155 1,288 1,309
Union County 1,003 1,178 1,241 1,384 1,406
Walthall County 1,054 1,237 1,304 1,454 1,477
Warren County 1,121 1,316 1,387 1,547 1,571
Washington County 1,008 1,184 1,248 1,392 1,414
Wayne County 955 1,122 1,182 1,318 1,339
Webster County 995 1,168 1,231 1,373 1,395
Wilkinson County 937 1,101 1,160 1,293 1,314
Winston County 963 1,131 1,192 1,329 1,351
Yalobusha County 930 1,092 1,151 1,283 1,304
Yazoo County 987 1,160 1,222 1,363 1,385

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Page Last Reviewed or Updated: 10-Apr-2015