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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 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
Alamance County 1,215 1,427 1,504 1,677 1,704
Alexander County 1,081 1,270 1,338 1,492 1,516
Alleghany County 1,130 1,328 1,399 1,560 1,585
Anson County 968 1,137 1,198 1,336 1,357
Ashe County 1,094 1,285 1,354 1,510 1,534
Avery County 1,062 1,247 1,314 1,466 1,489
Beaufort County 1,185 1,392 1,467 1,636 1,662
Bertie County 1,011 1,187 1,251 1,395 1,417
Bladen County 1,027 1,206 1,271 1,417 1,440
Brunswick County 1,309 1,537 1,620 1,806 1,835
Buncombe County 1,287 1,512 1,593 1,776 1,805
Burke County 1,040 1,221 1,287 1,435 1,458
Cabarrus County 1,353 1,590 1,675 1,868 1,898
Caldwell County 1,027 1,206 1,271 1,417 1,440
Camden County 1,617 1,899 2,001 2,231 2,267
Carteret County 1,324 1,555 1,639 1,827 1,857
Caswell County 1,047 1,230 1,296 1,445 1,468
Catawba County 1,131 1,329 1,400 1,561 1,586
Chatham County 1,433 1,683 1,773 1,977 2,009
Cherokee County 1,055 1,239 1,306 1,456 1,480
Chowan County 1,260 1,479 1,559 1,738 1,766
Clay County 1,172 1,377 1,451 1,618 1,644
Cleveland County 1,101 1,293 1,363 1,520 1,544
Columbus County 1,102 1,294 1,364 1,521 1,545
Craven County 1,293 1,518 1,600 1,784 1,813
Cumberland County 1,233 1,448 1,526 1,701 1,729
Currituck County 1,564 1,837 1,936 2,159 2,193
Dare County 1,657 1,946 2,051 2,287 2,324
Davidson County 1,172 1,376 1,450 1,617 1,643
Davie County 1,250 1,468 1,547 1,725 1,753
Duplin County 1,054 1,238 1,305 1,455 1,479
Durham County 1,417 1,664 1,753 1,955 1,986
Edgecombe County 1,079 1,267 1,335 1,489 1,513
Forsyth County 1,257 1,477 1,556 1,735 1,763
Franklin County 1,197 1,405 1,481 1,651 1,678
Gaston County 1,194 1,402 1,477 1,647 1,674
Gates County 1,288 1,513 1,594 1,777 1,806
Graham County 1,021 1,200 1,264 1,409 1,432
Granville County 1,260 1,480 1,560 1,739 1,767
Greene County 1,071 1,258 1,326 1,478 1,502
Guilford County 1,303 1,531 1,613 1,799 1,828
Halifax County 1,079 1,267 1,335 1,489 1,513
Harnett County 1,228 1,442 1,520 1,695 1,722
Haywood County 1,164 1,368 1,441 1,607 1,633
Henderson County 1,246 1,463 1,542 1,719 1,747
Hertford County 1,067 1,253 1,320 1,472 1,496
Hoke County 1,216 1,428 1,505 1,678 1,705
Hyde County 1,025 1,203 1,268 1,414 1,437
Iredell County 1,306 1,534 1,616 1,802 1,831
Jackson County 1,155 1,356 1,429 1,593 1,619
Johnston County 1,265 1,485 1,565 1,745 1,773
Jones County 1,089 1,279 1,348 1,503 1,527
Lee County 1,171 1,375 1,449 1,616 1,642
Lenoir County 1,111 1,305 1,375 1,533 1,558
Lincoln County 1,214 1,426 1,503 1,676 1,703
Macon County 1,097 1,289 1,358 1,514 1,539
Madison County 1,223 1,436 1,513 1,687 1,714
Martin County 1,068 1,255 1,322 1,474 1,498
McDowell County 1,000 1,175 1,238 1,380 1,403
Mecklenburg County 1,450 1,703 1,795 2,001 2,034
Mitchell County 1,024 1,202 1,267 1,413 1,436
Montgomery County 1,032 1,212 1,277 1,424 1,447
Moore County 1,281 1,504 1,585 1,767 1,796
Nash County 1,218 1,430 1,507 1,681 1,708
New Hanover County 1,478 1,736 1,829 2,039 2,072
Northampton County 979 1,150 1,212 1,351 1,373
Onslow County 1,272 1,494 1,574 1,755 1,783
Orange County 1,744 2,048 2,158 2,406 2,445
Pamlico County 1,286 1,511 1,592 1,775 1,804
Pasquotank County 1,454 1,707 1,799 2,006 2,038
Pender County 1,278 1,501 1,582 1,764 1,792
Perquimans County 1,345 1,580 1,665 1,856 1,886
Person County 1,149 1,349 1,422 1,586 1,611
Pitt County 1,239 1,455 1,533 1,710 1,737
Polk County 1,205 1,415 1,491 1,662 1,689
Randolph County 1,122 1,318 1,389 1,549 1,574
Richmond County 995 1,169 1,232 1,374 1,396
Robeson County 1,031 1,211 1,276 1,423 1,446
Rockingham County 1,056 1,240 1,307 1,457 1,481
Rowan County 1,130 1,328 1,399 1,560 1,585
Rutherford County 990 1,163 1,225 1,366 1,388
Sampson County 1,102 1,294 1,364 1,521 1,545
Scotland County 1,036 1,217 1,282 1,429 1,453
Stanly County 1,169 1,373 1,447 1,614 1,640
Stokes County 1,071 1,257 1,325 1,477 1,501
Surry County 1,088 1,277 1,346 1,501 1,525
Swain County 1,033 1,213 1,278 1,425 1,448
Transylvania County 1,142 1,341 1,413 1,575 1,601
Tyrrell County 1,071 1,258 1,326 1,478 1,502
Union County 1,465 1,721 1,813 2,021 2,054
Vance County 1,141 1,340 1,412 1,574 1,600
Wake County 1,547 1,817 1,915 2,135 2,170
Warren County 1,110 1,304 1,374 1,532 1,557
Washington County 1,100 1,292 1,361 1,518 1,542
Watauga County 1,297 1,523 1,605 1,790 1,818
Wayne County 1,151 1,352 1,425 1,589 1,615
Wilkes County 1,068 1,255 1,322 1,474 1,498
Wilson County 1,225 1,439 1,516 1,690 1,718
Yadkin County 1,106 1,300 1,369 1,527 1,551
Yancey County 1,048 1,231 1,297 1,446 1,470

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Page Last Reviewed or Updated: 23-Sep-2014