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Ohio - 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
Adams County 1,058 1,243 1,310 1,461 1,484
Allen County 1,116 1,311 1,381 1,540 1,565
Ashland County 1,167 1,370 1,444 1,610 1,636
Ashtabula County 1,148 1,349 1,421 1,584 1,610
Athens County 1,162 1,365 1,438 1,604 1,630
Auglaize County 1,173 1,378 1,452 1,619 1,645
Belmont County 997 1,171 1,234 1,376 1,398
Brown County 1,168 1,372 1,446 1,612 1,638
Butler County 1,423 1,671 1,761 1,964 1,995
Carroll County 1,133 1,331 1,402 1,563 1,589
Champaign County 1,180 1,386 1,460 1,628 1,654
Clark County 1,143 1,342 1,414 1,577 1,602
Clermont County 1,441 1,692 1,783 1,988 2,020
Clinton County 1,248 1,465 1,544 1,722 1,750
Columbiana County 1,091 1,281 1,350 1,505 1,530
Coshocton County 1,029 1,208 1,273 1,419 1,442
Crawford County 1,058 1,243 1,310 1,461 1,484
Cuyahoga County 1,361 1,598 1,684 1,878 1,908
Darke County 1,083 1,272 1,340 1,494 1,518
Defiance County 1,139 1,338 1,410 1,572 1,598
Delaware County 1,877 2,205 2,323 2,591 2,633
Erie County 1,277 1,500 1,581 1,763 1,791
Fairfield County 1,423 1,671 1,761 1,964 1,995
Fayette County 1,140 1,339 1,410 1,573 1,598
Franklin County 1,417 1,665 1,754 1,956 1,987
Fulton County 1,248 1,465 1,544 1,722 1,750
Gallia County 1,121 1,316 1,387 1,547 1,571
Geauga County 1,681 1,974 2,080 2,319 2,357
Greene County 1,408 1,653 1,742 1,942 1,974
Guernsey County 1,030 1,210 1,275 1,422 1,445
Hamilton County 1,407 1,652 1,741 1,942 1,973
Hancock County 1,210 1,422 1,498 1,670 1,697
Hardin County 1,099 1,291 1,360 1,516 1,541
Harrison County 966 1,134 1,195 1,332 1,354
Henry County 1,170 1,374 1,448 1,615 1,641
Highland County 1,095 1,286 1,355 1,511 1,535
Hocking County 1,113 1,307 1,377 1,535 1,560
Holmes County 1,153 1,354 1,427 1,591 1,617
Huron County 1,178 1,384 1,458 1,626 1,652
Jackson County 1,084 1,273 1,341 1,495 1,519
Jefferson County 1,012 1,188 1,252 1,396 1,419
Knox County 1,216 1,428 1,505 1,678 1,705
Lake County 1,383 1,625 1,712 1,909 1,940
Lawrence County 1,021 1,200 1,264 1,409 1,432
Licking County 1,366 1,604 1,690 1,884 1,915
Logan County 1,188 1,395 1,470 1,639 1,666
Lorain County 1,354 1,591 1,676 1,869 1,899
Lucas County 1,249 1,467 1,546 1,724 1,752
Madison County 1,336 1,570 1,654 1,844 1,874
Mahoning County 1,133 1,330 1,402 1,563 1,588
Marion County 1,127 1,324 1,395 1,555 1,581
Medina County 1,511 1,775 1,870 2,085 2,119
Meigs County 995 1,168 1,231 1,373 1,395
Mercer County 1,141 1,340 1,412 1,574 1,600
Miami County 1,231 1,445 1,523 1,698 1,726
Monroe County 925 1,087 1,145 1,277 1,297
Montgomery County 1,256 1,475 1,554 1,733 1,761
Morgan County 1,013 1,190 1,254 1,398 1,421
Morrow County 1,223 1,436 1,513 1,687 1,714
Muskingum County 1,104 1,296 1,366 1,523 1,548
Noble County 969 1,138 1,199 1,337 1,358
Ottawa County 1,319 1,549 1,632 1,820 1,849
Paulding County 1,066 1,252 1,319 1,471 1,494
Perry County 1,083 1,272 1,340 1,494 1,518
Pickaway County 1,378 1,619 1,706 1,902 1,933
Pike County 1,126 1,323 1,394 1,554 1,579
Portage County 1,380 1,621 1,708 1,904 1,935
Preble County 1,174 1,379 1,453 1,620 1,646
Putnam County 1,174 1,379 1,453 1,620 1,646
Richland County 1,150 1,350 1,423 1,587 1,612
Ross County 1,161 1,364 1,437 1,603 1,629
Sandusky County 1,135 1,334 1,405 1,567 1,592
Scioto County 1,023 1,201 1,266 1,412 1,434
Seneca County 1,047 1,229 1,295 1,444 1,468
Shelby County 1,183 1,390 1,464 1,633 1,659
Stark County 1,189 1,396 1,471 1,640 1,667
Summit County 1,312 1,541 1,624 1,811 1,840
Trumbull County 1,116 1,311 1,381 1,540 1,565
Tuscarawas County 1,082 1,271 1,339 1,493 1,517
Union County 1,564 1,837 1,936 2,159 2,193
Van Wert County 1,024 1,202 1,267 1,413 1,436
Vinton County 1,021 1,199 1,263 1,409 1,431
Warren County 1,622 1,906 2,008 2,239 2,275
Washington County 1,082 1,271 1,339 1,493 1,517
Wayne County 1,218 1,430 1,507 1,680 1,707
Williams County 1,094 1,285 1,354 1,510 1,534
Wood County 1,370 1,609 1,695 1,890 1,921
Wyandot County 1,097 1,289 1,358 1,514 1,539

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Page Last Reviewed or Updated: 31-Mar-2014