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New York - 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
Albany County 1,610 1,891 1,993 2,222 2,258
Allegany County 1,049 1,232 1,298 1,447 1,471
Bronx County 2,197 2,580 2,719 3,032 3,081
Broome County 1,169 1,373 1,447 1,613 1,639
Cattaraugus County 1,106 1,299 1,369 1,526 1,551
Cayuga County 1,200 1,409 1,485 1,656 1,683
Chautauqua County 1,071 1,258 1,326 1,478 1,502
Chemung County 1,123 1,319 1,390 1,550 1,575
Chenango County 1,138 1,336 1,408 1,570 1,595
Clinton County 1,317 1,547 1,630 1,817 1,847
Columbia County 1,608 1,889 1,990 2,219 2,255
Cortland County 1,239 1,455 1,533 1,709 1,737
Delaware County 1,145 1,345 1,417 1,580 1,605
Dutchess County 2,085 2,449 2,581 2,878 2,924
Erie County 1,314 1,543 1,626 1,813 1,842
Essex County 1,298 1,524 1,606 1,791 1,820
Franklin County 1,162 1,365 1,438 1,603 1,629
Fulton County 1,189 1,397 1,472 1,641 1,668
Genesee County 1,235 1,450 1,528 1,704 1,731
Greene County 1,448 1,701 1,792 1,998 2,030
Hamilton County 1,256 1,476 1,555 1,734 1,762
Herkimer County 1,136 1,334 1,406 1,568 1,593
Jefferson County 1,245 1,462 1,541 1,718 1,746
Kings County 2,367 2,781 2,930 3,267 3,320
Lewis County 1,101 1,293 1,363 1,520 1,544
Livingston County 1,297 1,523 1,605 1,790 1,818
Madison County 1,285 1,509 1,590 1,773 1,801
Monroe County 1,387 1,629 1,717 1,914 1,945
Montgomery County 1,227 1,442 1,519 1,694 1,721
Nassau County 2,847 3,343 3,523 3,928 3,992
New York County 4,076 4,788 5,045 5,625 5,716
Niagara County 1,244 1,461 1,539 1,716 1,744
Oneida County 1,245 1,462 1,541 1,718 1,746
Onondaga County 1,351 1,587 1,672 1,864 1,894
Ontario County 1,350 1,586 1,671 1,863 1,893
Orange County 2,168 2,546 2,683 2,992 3,040
Orleans County 1,241 1,458 1,536 1,713 1,740
Oswego County 1,222 1,435 1,512 1,686 1,713
Otsego County 1,237 1,453 1,531 1,707 1,735
Putnam County 2,516 2,955 3,114 3,472 3,528
Queens County 2,278 2,675 2,819 3,143 3,194
Rensselaer County 1,555 1,827 1,925 2,146 2,181
Richmond County 2,235 2,625 2,766 3,084 3,134
Rockland County 2,691 3,161 3,331 3,714 3,774
Saratoga County 1,621 1,904 2,006 2,237 2,273
Schenectady County 1,512 1,776 1,871 2,086 2,120
Schoharie County 1,369 1,608 1,694 1,889 1,919
Schuyler County 1,136 1,334 1,406 1,568 1,593
Seneca County 1,191 1,399 1,474 1,644 1,670
St. Lawrence County 1,127 1,324 1,395 1,555 1,581
Steuben County 1,107 1,300 1,370 1,528 1,552
Suffolk County 2,563 3,010 3,172 3,537 3,594
Sullivan County 1,558 1,830 1,928 2,150 2,184
Tioga County 1,212 1,424 1,500 1,673 1,700
Tompkins County 1,472 1,729 1,822 2,032 2,064
Ulster County 1,791 2,103 2,216 2,471 2,511
Warren County 1,420 1,668 1,758 1,960 1,992
Washington County 1,319 1,549 1,632 1,820 1,849
Wayne County 1,278 1,501 1,582 1,764 1,792
Westchester County 2,953 3,469 3,655 4,075 4,141
Wyoming County 1,179 1,385 1,459 1,627 1,653
Yates County 1,177 1,382 1,456 1,624 1,650

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Page Last Reviewed or Updated: 31-Mar-2014