IRS Logo
Print - Click this link to Print this page

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 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
Albany County 1,610 1,891 1,993 2,222 2,258
Allegany County 1,056 1,240 1,307 1,457 1,481
Bronx County 2,199 2,583 2,722 3,035 3,084
Broome County 1,169 1,373 1,447 1,613 1,639
Cattaraugus County 1,111 1,305 1,375 1,533 1,558
Cayuga County 1,208 1,419 1,495 1,667 1,694
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 1,618 1,901 2,003 2,233 2,269
Cortland County 1,239 1,455 1,533 1,709 1,737
Delaware County 1,151 1,352 1,425 1,589 1,615
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 1,475 1,732 1,825 2,035 2,068
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 1,240 1,457 1,535 1,712 1,739
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
St. Lawrence County 1,127 1,324 1,395 1,555 1,581
Saratoga County 1,622 1,906 2,008 2,239 2,275
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 1,147 1,347 1,419 1,582 1,608
Seneca County 1,191 1,399 1,474 1,644 1,670
Steuben County 1,111 1,305 1,375 1,533 1,558
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

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 10-Apr-2015