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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 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
Alamance County 1,217 1,429 1,506 1,679 1,706
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 1,208 1,419 1,495 1,667 1,694
Bertie County 1,011 1,187 1,251 1,395 1,417
Bladen County 1,028 1,207 1,272 1,418 1,441
Brunswick County 1,309 1,537 1,620 1,806 1,835
Buncombe County 1,294 1,520 1,602 1,786 1,815
Burke County 1,041 1,222 1,288 1,436 1,459
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 1,622 1,906 2,008 2,239 2,275
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 1,287 1,512 1,593 1,776 1,805
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 1,204 1,414 1,490 1,661 1,688
Gaston County 1,194 1,402 1,477 1,647 1,674
Gates County 1,301 1,528 1,610 1,795 1,824
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 1,081 1,270 1,338 1,492 1,516
Harnett County 1,230 1,444 1,522 1,697 1,724
Haywood County 1,170 1,374 1,448 1,615 1,641
Henderson County 1,246 1,463 1,542 1,719 1,747
Hertford County 1,092 1,283 1,352 1,507 1,532
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 1,158 1,360 1,433 1,598 1,624
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
McDowell County 1,000 1,175 1,238 1,380 1,403
Macon County 1,097 1,289 1,358 1,514 1,539
Madison County 1,232 1,447 1,525 1,700 1,728
Martin County 1,068 1,255 1,322 1,474 1,498
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 1,055 1,239 1,306 1,456 1,480
Moore County 1,301 1,528 1,610 1,795 1,824
Nash County 1,218 1,430 1,507 1,681 1,708
New Hanover County 1,479 1,737 1,830 2,040 2,073
Northampton County 1,010 1,186 1,250 1,394 1,416
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 1,472 1,729 1,822 2,032 2,064
Pender County 1,278 1,501 1,582 1,764 1,792
Perquimans County 1,365 1,603 1,689 1,883 1,914
Person County 1,151 1,352 1,425 1,589 1,615
Pitt County 1,244 1,461 1,540 1,717 1,745
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 1,002 1,177 1,240 1,383 1,405
Robeson County 1,032 1,212 1,277 1,424 1,447
Rockingham County 1,056 1,240 1,307 1,457 1,481
Rowan County 1,133 1,330 1,402 1,563 1,588
Rutherford County 1,000 1,175 1,238 1,380 1,403
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 1,089 1,279 1,348 1,503 1,527
Transylvania County 1,142 1,341 1,413 1,575 1,601
Tyrrell County 1,084 1,274 1,342 1,496 1,520
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 1,298 1,525 1,607 1,792 1,821
Wayne County 1,152 1,353 1,426 1,590 1,616
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 1,067 1,253 1,320 1,472 1,496

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Page Last Reviewed or Updated: 30-Mar-2015