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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 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
Adams County 963 1,131 1192 1,329 1,351
Alcorn County 1,004 1,179 1242 1,385 1,407
Amite County 950 1,115 1175 1,311 1,332
Attala County 861 1,012 1066 1,189 1,208
Benton County 985 1,157 1219 1,359 1,381
Bolivar County 1,062 1,247 1314 1,465 1,489
Calhoun County 826 970 1022 1,140 1,158
Carroll County 945 1,109 1169 1,303 1,324
Chickasaw County 857 1,007 1061 1,183 1,202
Choctaw County 860 1,010 1064 1,187 1,206
Claiborne County 962 1,129 1190 1,327 1,348
Clarke County 926 1,088 1146 1,278 1,298
Clay County 972 1,142 1203 1,341 1,363
Coahoma County 928 1,090 1149 1,281 1,302
Copiah County 957 1,125 1185 1,321 1,343
Covington County 928 1,089 1148 1,280 1,301
DeSoto County 1,319 1,549 1632 1,820 1,849
Forrest County 1,143 1,343 1415 1,578 1,603
Franklin County 882 1,036 1092 1,218 1,237
George County 1,089 1,279 1348 1,503 1,527
Greene County 1,067 1,254 1321 1,473 1,497
Grenada County 988 1,161 1223 1,364 1,386
Hancock County 1,243 1,460 1538 1,715 1,743
Harrison County 1,274 1,497 1577 1,758 1,787
Hinds County 1,130 1,328 1399 1,560 1,585
Holmes County 869 1,020 1075 1,199 1,218
Humphreys County 927 1,089 1147 1,279 1,300
Issaquena County 970 1,140 1201 1,339 1,361
Itawamba County 970 1,140 1201 1,339 1,361
Jackson County 1,253 1,472 1551 1,729 1,757
Jasper County 939 1,103 1162 1,296 1,317
Jefferson County 834 980 1032 1,151 1,169
Jefferson Davis County 945 1,109 1169 1,303 1,324
Jones County 1,032 1,212 1277 1,424 1,447
Kemper County 856 1,006 1060 1,182 1,201
Lafayette County 1,325 1,556 1640 1,829 1,858
Lamar County 1,300 1,527 1609 1,794 1,823
Lauderdale County 1,121 1,316 1387 1,547 1,571
Lawrence County 996 1,170 1232 1,374 1,396
Leake County 1,004 1,179 1242 1,385 1,407
Lee County 1,122 1,317 1388 1,548 1,573
Leflore County 970 1,139 1200 1,338 1,360
Lincoln County 1,038 1,219 1284 1,432 1,455
Lowndes County 1,067 1,253 1320 1,472 1,496
Madison County 1,503 1,765 1860 2,074 2,107
Marion County 949 1,114 1174 1,309 1,330
Marshall County 1,085 1,275 1343 1,497 1,522
Monroe County 966 1,134 1195 1,332 1,354
Montgomery County 925 1,087 1145 1,277 1,297
Neshoba County 932 1,094 1153 1,286 1,306
Newton County 963 1,131 1192 1,329 1,351
Noxubee County 911 1,070 1128 1,258 1,278
Oktibbeha County 1,126 1,323 1394 1,554 1,579
Panola County 994 1,167 1230 1,371 1,394
Pearl River County 1,125 1,321 1392 1,552 1,577
Perry County 904 1,062 1119 1,248 1,268
Pike County 996 1,170 1233 1,375 1,397
Pontotoc County 961 1,128 1189 1,326 1,347
Prentiss County 912 1,071 1129 1,259 1,279
Quitman County 810 952 1003 1,118 1,136
Rankin County 1,252 1,471 1550 1,728 1,756
Scott County 938 1,102 1161 1,295 1,315
Sharkey County 905 1,063 1120 1,249 1,269
Simpson County 981 1,152 1214 1,354 1,375
Smith County 1,016 1,194 1258 1,403 1,425
Stone County 1,130 1,328 1399 1,560 1,585
Sunflower County 943 1,107 1167 1,301 1,322
Tallahatchie County 859 1,009 1063 1,185 1,204
Tate County 1,244 1,461 1540 1,717 1,745
Tippah County 940 1,104 1163 1,297 1,318
Tishomingo County 885 1,040 1095 1,221 1,241
Tunica County 933 1,096 1155 1,288 1,309
Union County 991 1,163 1226 1,367 1,389
Walthall County 1,026 1,205 1270 1,416 1,439
Warren County 1,096 1,287 1356 1,512 1,536
Washington County 999 1,174 1237 1,379 1,402
Wayne County 936 1,100 1159 1,292 1,313
Webster County 974 1,144 1206 1,345 1,366
Wilkinson County 937 1,101 1160 1,293 1,314
Winston County 931 1,093 1152 1,284 1,305
Yalobusha County 930 1,092 1151 1,283 1,304
Yazoo County 987 1,160 1222 1,363 1,385

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Page Last Reviewed or Updated: 18-Sep-2014