IRS Logo
Print

North Carolina - 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 April 2, 2012 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
Alamance County 1,195 1,404 1,479 1,649 1,676
Alexander County 1,081 1,270 1,338 1,492 1,516
Alleghany County 990 1,163 1,225 1,366 1,388
Anson County 961 1,129 1,190 1,327 1,348
Ashe County 1,042 1,224 1,289 1,438 1,461
Avery County 979 1,150 1,212 1,351 1,373
Beaufort County 1,169 1,373 1,447 1,613 1,639
Bertie County 923 1,084 1,143 1,274 1,295
Bladen County 993 1,166 1,229 1,370 1,392
Brunswick County 1,266 1,486 1,566 1,746 1,775
Buncombe County 1,259 1,478 1,558 1,737 1,765
Burke County 1,024 1,203 1,267 1,413 1,436
Cabarrus County 1,318 1,548 1,631 1,819 1,848
Caldwell County 1,011 1,188 1,252 1,396 1,418
Camden County 1,514 1,778 1,873 2,089 2,123
Carteret County 1,294 1,520 1,602 1,786 1,815
Caswell County 1,047 1,230 1,296 1,445 1,468
Catawba County 1,131 1,328 1,400 1,561 1,586
Chatham County 1,324 1,555 1,639 1,827 1,857
Cherokee County 1,018 1,196 1,260 1,405 1,428
Chowan County 1,210 1,422 1,498 1,670 1,697
Clay County 1,172 1,377 1,451 1,618 1,644
Cleveland County 1,068 1,255 1,322 1,474 1,498
Columbus County 1,083 1,271 1,340 1,494 1,518
Craven County 1,277 1,499 1,580 1,762 1,790
Cumberland County 1,209 1,420 1,496 1,668 1,695
Currituck County 1,524 1,790 1,886 2,103 2,137
Dare County 1,612 1,893 1,995 2,225 2,260
Davidson County 1,151 1,352 1,425 1,589 1,614
Davie County 1,215 1,427 1,503 1,676 1,703
Duplin County 1,008 1,184 1,248 1,391 1,413
Durham County 1,403 1,648 1,736 1,936 1,967
Edgecombe County 1,046 1,229 1,295 1,444 1,467
Forsyth County 1,257 1,476 1,556 1,735 1,763
Franklin County 1,168 1,372 1,446 1,612 1,638
Gaston County 1,183 1,390 1,465 1,633 1,659
Gates County 1,128 1,325 1,396 1,557 1,582
Graham County 988 1,160 1,222 1,363 1,385
Granville County 1,179 1,385 1,459 1,627 1,653
Greene County 1,035 1,216 1,282 1,429 1,452
Guilford County 1,299 1,525 1,607 1,792 1,821
Halifax County 1,059 1,244 1,310 1,461 1,485
Harnett County 1,196 1,405 1,480 1,650 1,677
Haywood County 1,135 1,333 1,405 1,566 1,592
Henderson County 1,212 1,424 1,500 1,673 1,700
Hertford County 1,054 1,238 1,304 1,454 1,478
Hoke County 1,171 1,376 1,450 1,617 1,643
Hyde County 1,025 1,204 1,268 1,414 1,437
Iredell County 1,271 1,492 1,573 1,753 1,782
Jackson County 1,116 1,310 1,381 1,539 1,564
Johnston County 1,234 1,450 1,527 1,703 1,731
Jones County 1,089 1,279 1,348 1,503 1,527
Lee County 1,159 1,361 1,434 1,599 1,625
Lenoir County 1,085 1,275 1,343 1,498 1,522
Lincoln County 1,193 1,402 1,477 1,647 1,673
Macon County 1,053 1,237 1,303 1,453 1,476
Madison County 1,158 1,360 1,433 1,598 1,624
Martin County 1,000 1,175 1,238 1,380 1,403
McDowell County 925 1,086 1,145 1,276 1,297
Mecklenburg County 1,431 1,680 1,771 1,974 2,006
Mitchell County 944 1,109 1,169 1,303 1,324
Montgomery County 1,007 1,183 1,247 1,390 1,413
Moore County 1,218 1,431 1,508 1,681 1,708
Nash County 1,215 1,427 1,503 1,676 1,703
New Hanover County 1,427 1,676 1,767 1,970 2,001
Northampton County 922 1,083 1,142 1,273 1,293
Onslow County 1,217 1,430 1,506 1,680 1,707
Orange County 1,705 2,003 2,110 2,353 2,391
Pamlico County 1,221 1,435 1,512 1,686 1,713
Pasquotank County 1,350 1,586 1,671 1,863 1,893
Pender County 1,240 1,457 1,535 1,711 1,739
Perquimans County 1,202 1,412 1,488 1,659 1,685
Person County 1,105 1,298 1,368 1,525 1,550
Pitt County 1,211 1,423 1,499 1,672 1,699
Polk County 1,150 1,351 1,424 1,587 1,613
Randolph County 1,116 1,310 1,381 1,539 1,564
Richmond County 962 1,130 1,191 1,328 1,349
Robeson County 985 1,157 1,219 1,359 1,381
Rockingham County 1,043 1,225 1,291 1,439 1,462
Rowan County 1,122 1,317 1,388 1,548 1,573
Rutherford County 976 1,146 1,208 1,347 1,368
Sampson County 1,018 1,196 1,260 1,405 1,428
Scotland County 1,019 1,197 1,261 1,406 1,429
Stanly County 1,150 1,351 1,424 1,587 1,613
Stokes County 1,071 1,258 1,325 1,478 1,501
Surry County 1,034 1,215 1,280 1,427 1,450
Swain County 887 1,042 1,098 1,224 1,244
Transylvania County 1,140 1,339 1,411 1,573 1,599
Tyrrell County 1,022 1,201 1,265 1,411 1,434
Union County 1,438 1,689 1,780 1,985 2,017
Vance County 1,101 1,293 1,363 1,520 1,544
Wake County 1,537 1,806 1,903 2,122 2,156
Warren County 1,078 1,266 1,335 1,488 1,512
Washington County 1,099 1,291 1,361 1,517 1,542
Watauga County 1,243 1,459 1,538 1,715 1,742
Wayne County 1,120 1,315 1,386 1,545 1,570
Wilkes County 1,061 1,247 1,314 1,465 1,488
Wilson County 1,216 1,428 1,504 1,677 1,704
Yadkin County 1,083 1,272 1,341 1,495 1,519
Yancey County 993 1,166 1,229 1,370 1,392

References/Related Topics

Rate the Small Business and Self-Employed Web Site

Page Last Reviewed or Updated: 2012-08-01