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Oregon - 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
Baker County 1,159 1,362 1,435 1,600 1,626
Benton County 1,589 1,866 1,966 2,192 2,227
Clackamas County 1,860 2,185 2,302 2,567 2,608
Clatsop County 1,453 1,707 1,798 2,005 2,038
Columbia County 1,472 1,729 1,822 2,032 2,064
Coos County 1,256 1,475 1,554 1,733 1,761
Crook County 1,349 1,585 1,670 1,862 1,892
Curry County 1,374 1,614 1,701 1,897 1,927
Deschutes County 1,614 1,895 1,997 2,227 2,263
Douglas County 1,273 1,496 1,576 1,757 1,786
Gilliam County 1,072 1,259 1,327 1,480 1,503
Grant County 1,012 1,188 1,252 1,396 1,419
Harney County 1,159 1,361 1,434 1,599 1,625
Hood River County 1,711 2,009 2,117 2,361 2,399
Jackson County 1,523 1,789 1,885 2,102 2,136
Jefferson County 1,316 1,545 1,628 1,815 1,845
Josephine County 1,379 1,619 1,706 1,902 1,933
Klamath County 1,209 1,420 1,496 1,668 1,695
Lake County 1,138 1,336 1,408 1,570 1,595
Lane County 1,467 1,723 1,815 2,024 2,057
Lincoln County 1,378 1,619 1,706 1,902 1,933
Linn County 1,342 1,576 1,661 1,852 1,882
Malheur County 1,130 1,328 1,399 1,560 1,585
Marion County 1,483 1,741 1,835 2,046 2,079
Morrow County 1,140 1,339 1,411 1,573 1,599
Multnomah County 1,703 2,000 2,108 2,350 2,388
Polk County 1,522 1,788 1,884 2,101 2,135
Sherman County 1,057 1,241 1,308 1,458 1,482
Tillamook County 1,311 1,539 1,622 1,809 1,838
Umatilla County 1,201 1,410 1,486 1,657 1,684
Union County 1,175 1,380 1,454 1,621 1,647
Wallowa County 1,275 1,498 1,578 1,760 1,788
Wasco County 1,280 1,503 1,584 1,766 1,795
Washington County 1,800 2,114 2,228 2,484 2,524
Wheeler County 977 1,147 1,209 1,348 1,370
Yamhill County 1,600 1,879 1,980 2,208 2,243

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Page Last Reviewed or Updated: 18-Jul-2014