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New Mexico - 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
Bernalillo County 1,351 1,587 1,672 1,864 1,894
Catron County 1,172 1,377 1,451 1,618 1,644
Chaves County 948 1,113 1,173 1,308 1,329
Cibola County 938 1,102 1,161 1,295 1,315
Colfax County 1,098 1,290 1,359 1,515 1,540
Curry County 1,036 1,217 1,282 1,429 1,453
DeBaca County 949 1,115 1,175 1,310 1,331
Dona Ana County 1,168 1,371 1,445 1,611 1,637
Eddy County 1,007 1,182 1,246 1,389 1,412
Grant County 1,017 1,195 1,259 1,404 1,426
Guadalupe County 989 1,162 1,224 1,365 1,387
Harding County 958 1,126 1,186 1,322 1,344
Hidalgo County 929 1,091 1,150 1,282 1,303
Lea County 1,082 1,271 1,339 1,493 1,517
Lincoln County 1,164 1,368 1,441 1,607 1,633
Los Alamos County 1,795 2,109 2,222 2,478 2,518
Luna County 983 1,154 1,216 1,356 1,378
McKinley County 1,065 1,251 1,318 1,470 1,493
Mora County 1,021 1,199 1,263 1,408 1,431
Otero County 1,019 1,197 1,261 1,406 1,429
Quay County 869 1,020 1,075 1,199 1,218
Rio Arriba County 1,139 1,338 1,410 1,572 1,598
Roosevelt County 1,012 1,188 1,252 1,396 1,419
San Juan County 1,210 1,422 1,498 1,670 1,697
San Miguel County 1,096 1,287 1,356 1,512 1,537
Sandoval County 1,363 1,601 1,687 1,881 1,912
Santa Fe County 1,563 1,835 1,934 2,156 2,191
Sierra County 883 1,037 1,093 1,219 1,238
Socorro County 1,052 1,236 1,302 1,452 1,475
Taos County 1,197 1,405 1,481 1,651 1,678
Torrance County 991 1,164 1,227 1,368 1,390
Union County 1,055 1,240 1,306 1,457 1,480
Valencia County 1,130 1,328 1,399 1,560 1,585

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Page Last Reviewed or Updated: 31-Mar-2014