IRS Logo
Print - Click this link to Print this page

Pennsylvania - 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
Adams County 1,514 1,778 1,874 2,090 2,123
Allegheny County 1,320 1,551 1,634 1,822 1,852
Armstrong County 1,077 1,265 1,333 1,486 1,510
Beaver County 1,231 1,445 1,523 1,698 1,726
Bedford County 1,094 1,285 1,354 1,510 1,534
Berks County 1,463 1,719 1,811 2,019 2,052
Blair County 1,078 1,266 1,334 1,487 1,511
Bradford County 1,146 1,346 1,418 1,581 1,607
Bucks County 1,977 2,322 2,447 2,728 2,772
Butler County 1,407 1,653 1,741 1,942 1,973
Cambria County 1,032 1,212 1,277 1,424 1,447
Cameron County 1,000 1,175 1,238 1,380 1,403
Carbon County 1,305 1,533 1,615 1,801 1,830
Centre County 1,401 1,646 1,734 1,933 1,965
Chester County 2,071 2,432 2,563 2,858 2,904
Clarion County 1,046 1,229 1,295 1,444 1,467
Clearfield County 1,042 1,224 1,290 1,438 1,462
Clinton County 1,129 1,326 1,397 1,558 1,583
Columbia County 1,206 1,416 1,492 1,664 1,690
Crawford County 1,096 1,288 1,357 1,513 1,537
Cumberland County 1,448 1,701 1,792 1,998 2,030
Dauphin County 1,385 1,627 1,714 1,911 1,942
Delaware County 1,756 2,062 2,173 2,423 2,462
Elk County 1,057 1,241 1,308 1,458 1,482
Erie County 1,166 1,369 1,443 1,609 1,635
Fayette County 1,012 1,189 1,252 1,397 1,419
Forest County 947 1,112 1,172 1,307 1,328
Franklin County 1,357 1,594 1,680 1,873 1,903
Fulton County 1,243 1,460 1,538 1,715 1,743
Greene County 1,049 1,232 1,298 1,447 1,471
Huntingdon County 1,079 1,268 1,336 1,490 1,514
Indiana County 1,106 1,299 1,369 1,526 1,551
Jefferson County 979 1,150 1,212 1,351 1,373
Juniata County 1,194 1,403 1,478 1,648 1,675
Lackawanna County 1,320 1,551 1,634 1,822 1,851
Lancaster County 1,450 1,703 1,795 2,001 2,034
Lawrence County 1,126 1,322 1,393 1,553 1,578
Lebanon County 1,362 1,600 1,686 1,880 1,910
Lehigh County 1,555 1,826 1,924 2,145 2,180
Luzerne County 1,224 1,438 1,515 1,689 1,716
Lycoming County 1,203 1,413 1,489 1,660 1,687
McKean County 983 1,155 1,217 1,357 1,379
Mercer County 1,117 1,312 1,383 1,542 1,567
Mifflin County 1,066 1,252 1,319 1,471 1,494
Monroe County 1,652 1,941 2,045 2,280 2,317
Montgomery County 1,949 2,289 2,412 2,689 2,733
Montour County 1,261 1,481 1,561 1,741 1,769
Northampton County 1,614 1,896 1,998 2,228 2,264
Northumberland County 1,117 1,312 1,383 1,542 1,567
Perry County 1,342 1,576 1,661 1,852 1,882
Philadelphia County 1,242 1,459 1,537 1,714 1,741
Pike County 1,577 1,852 1,951 2,176 2,211
Potter County 1,088 1,278 1,347 1,502 1,526
Schuylkill County 1,143 1,342 1,414 1,577 1,602
Snyder County 1,175 1,380 1,454 1,621 1,647
Somerset County 1,088 1,277 1,346 1,501 1,525
Sullivan County 1,123 1,319 1,390 1,550 1,575
Susquehanna County 1,211 1,423 1,499 1,671 1,698
Tioga County 1,143 1,343 1,415 1,578 1,603
Union County 1,286 1,511 1,592 1,775 1,804
Venango County 974 1,144 1,205 1,344 1,365
Warren County 1,016 1,193 1,257 1,402 1,424
Washington County 1,261 1,481 1,561 1,741 1,769
Wayne County 1,361 1,598 1,684 1,878 1,908
Westmoreland County 1,232 1,447 1,525 1,700 1,728
Wyoming County 1,256 1,476 1,555 1,734 1,762
York County 1,483 1,742 1,836 2,047 2,080

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 10-Apr-2015