IRS Logo
Print - Click this link to Print this page

South 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
Abbeville County 1,051 1,235 1,301 1,451 1,474
Aiken County 1,131 1,329 1,400 1,561 1,586
Allendale County 936 1,100 1,159 1,292 1,313
Anderson County 1,101 1,293 1,363 1,520 1,544
Bamberg County 998 1,172 1,235 1,377 1,399
Barnwell County 991 1,164 1,227 1,368 1,390
Beaufort County 1,665 1,955 2,060 2,297 2,334
Berkeley County 1,290 1,516 1,597 1,781 1,809
Calhoun County 1,091 1,281 1,350 1,505 1,530
Charleston County 1,617 1,899 2,001 2,231 2,267
Cherokee County 983 1,155 1,217 1,357 1,379
Chester County 978 1,148 1,210 1,349 1,371
Chesterfield County 950 1,116 1,176 1,311 1,332
Clarendon County 973 1,143 1,204 1,342 1,364
Colleton County 1,071 1,258 1,326 1,478 1,502
Darlington County 1,029 1,209 1,274 1,421 1,443
Dillon County 963 1,131 1,192 1,329 1,351
Dorchester County 1,416 1,663 1,752 1,953 1,985
Edgefield County 1,155 1,357 1,430 1,594 1,620
Fairfield County 1,073 1,260 1,328 1,481 1,505
Florence County 1,098 1,290 1,359 1,515 1,540
Georgetown County 1,320 1,551 1,634 1,822 1,851
Greenville County 1,254 1,473 1,552 1,730 1,758
Greenwood County 1,032 1,212 1,277 1,424 1,447
Hampton County 955 1,122 1,182 1,318 1,339
Horry County 1,288 1,513 1,594 1,778 1,807
Jasper County 1,048 1,231 1,297 1,446 1,470
Kershaw County 1,110 1,304 1,374 1,532 1,557
Lancaster County 1,172 1,376 1,450 1,617 1,643
Laurens County 999 1,173 1,236 1,378 1,400
Lee County 936 1,100 1,159 1,292 1,313
Lexington County 1,201 1,410 1,486 1,657 1,684
Marion County 938 1,102 1,161 1,295 1,315
Marlboro County 933 1,096 1,155 1,288 1,309
McCormick County 1,089 1,279 1,348 1,503 1,527
Newberry County 1,084 1,273 1,341 1,495 1,519
Oconee County 1,130 1,327 1,398 1,559 1,584
Orangeburg County 1,037 1,219 1,284 1,432 1,455
Pickens County 1,100 1,292 1,361 1,518 1,542
Richland County 1,302 1,529 1,611 1,796 1,825
Saluda County 1,004 1,180 1,243 1,386 1,408
Spartanburg County 1,144 1,344 1,416 1,579 1,604
Sumter County 1,064 1,250 1,317 1,468 1,492
Union County 976 1,146 1,208 1,347 1,369
Williamsburg County 962 1,130 1,191 1,328 1,349
York County 1,324 1,554 1,638 1,826 1,856

Rate the Small Business and Self-Employed Web Site

Page Last Reviewed or Updated: 31-Mar-2014