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 April 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Abbeville County 1,248 1,465 1,544 1,722 1,749
Aiken County 1,421 1,669 1,759 1,961 1,993
Allendale County 1,133 1,330 1,402 1,563 1,588
Anderson County 1,405 1,650 1,739 1,939 1,970
Bamberg County 1,395 1,639 1,727 1,926 1,957
Barnwell County 1,417 1,665 1,754 1,956 1,987
Beaufort County 1,930 2,267 2,389 2,664 2,707
Berkeley County 1,669 1,961 2,066 2,304 2,341
Calhoun County 1,435 1,685 1,776 1,980 2,012
Charleston County 2,051 2,409 2,538 2,830 2,876
Cherokee County 1,208 1,419 1,495 1,667 1,694
Chester County 1,277 1,500 1,581 1,763 1,791
Chesterfield County 1,224 1,438 1,515 1,689 1,716
Clarendon County 1,331 1,563 1,647 1,836 1,866
Colleton County 1,422 1,670 1,760 1,962 1,994
Darlington County 1,307 1,535 1,617 1,803 1,832
Dillon County 1,245 1,462 1,541 1,718 1,746
Dorchester County 1,770 2,078 2,190 2,442 2,481
Edgefield County 1,412 1,658 1,747 1,948 1,979
Fairfield County 1,462 1,717 1,809 2,017 2,050
Florence County 1,443 1,695 1,786 1,991 2,024
Georgetown County 1,594 1,872 1,973 2,200 2,235
Greenville County 1,597 1,876 1,977 2,204 2,240
Greenwood County 1,328 1,560 1,644 1,833 1,863
Hampton County 1,329 1,561 1,645 1,834 1,864
Horry County 1,505 1,768 1,863 2,077 2,111
Jasper County 1,517 1,781 1,877 2,093 2,127
Kershaw County 1,462 1,718 1,810 2,018 2,051
Lancaster County 1,644 1,931 2,035 2,269 2,306
Laurens County 1,329 1,561 1,645 1,834 1,864
Lee County 1,303 1,531 1,613 1,798 1,828
Lexington County 1,495 1,756 1,850 2,063 2,096
McCormick County 1,306 1,534 1,616 1,802 1,831
Marion County 1,218 1,431 1,508 1,681 1,709
Marlboro County 1,176 1,381 1,455 1,622 1,649
Newberry County 1,363 1,601 1,687 1,881 1,911
Oconee County 1,425 1,673 1,763 1,966 1,997
Orangeburg County 1,396 1,640 1,728 1,927 1,958
Pickens County 1,443 1,695 1,786 1,991 2,024
Richland County 1,597 1,876 1,977 2,204 2,240
Saluda County 1,437 1,688 1,779 1,984 2,016
Spartanburg County 1,446 1,699 1,790 1,996 2,028
Sumter County 1,378 1,618 1,705 1,901 1,932
Union County 1,218 1,430 1,507 1,680 1,707
Williamsburg County 1,246 1,463 1,542 1,719 1,747
York County 1,692 1,987 2,094 2,335 2,373