IRS Logo
Print - Click this link to Print this page

New Jersey - 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
Atlantic County 1,842 2,164 2,280 2,542 2,583
Bergen County 2,740 3,218 3,391 3,781 3,842
Burlington County 1,990 2,337 2,463 2,746 2,791
Camden County 1,849 2,171 2,288 2,551 2,592
Cape May County 1,840 2,161 2,277 2,539 2,580
Cumberland County 1,605 1,885 1,986 2,214 2,250
Essex County 2,600 3,054 3,218 3,588 3,646
Gloucester County 1,924 2,260 2,381 2,655 2,698
Hudson County 2,503 2,940 3,098 3,454 3,510
Hunterdon County 2,608 3,064 3,228 3,599 3,658
Mercer County 2,121 2,491 2,625 2,927 2,974
Middlesex County 2,258 2,652 2,795 3,116 3,167
Monmouth County 2,456 2,885 3,040 3,390 3,444
Morris County 2,637 3,097 3,263 3,639 3,697
Ocean County 1,952 2,293 2,416 2,694 2,737
Passaic County 2,489 2,924 3,081 3,435 3,491
Salem County 1,711 2,009 2,117 2,360 2,399
Somerset County 2,536 2,979 3,139 3,500 3,556
Sussex County 2,179 2,559 2,697 3,007 3,056
Union County 2,503 2,940 3,098 3,454 3,510
Warren County 2,106 2,473 2,606 2,906 2,953

Rate the Small Business and Self-Employed Web Site

Page Last Reviewed or Updated: 31-Mar-2014