IRS Logo
Print - Click this link to Print this page

Texas - 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
Anderson County 1,111 1,305 1,375 1,533 1,558
Andrews County 1,138 1,336 1,408 1,570 1,595
Angelina County 1,077 1,265 1,333 1,486 1,510
Aransas County 1,438 1,689 1,780 1,985 2,017
Archer County 1,227 1,442 1,519 1,694 1,721
Armstrong County 1,034 1,215 1,280 1,427 1,450
Atascosa County 1,120 1,315 1,386 1,545 1,570
Austin County 1,354 1,591 1,676 1,869 1,899
Bailey County 1,121 1,316 1,387 1,547 1,571
Bandera County 1,269 1,490 1,570 1,751 1,779
Bastrop County 1,336 1,569 1,653 1,843 1,873
Baylor County 1,093 1,284 1,353 1,509 1,533
Bee County 1,064 1,250 1,317 1,468 1,492
Bell County 1,267 1,488 1,568 1,748 1,777
Bexar County 1,316 1,546 1,629 1,816 1,846
Blanco County 1,294 1,520 1,602 1,786 1,815
Borden County 892 1,048 1,104 1,231 1,251
Bosque County 1,122 1,318 1,389 1,549 1,574
Bowie County 1,130 1,327 1,398 1,559 1,584
Brazoria County 1,618 1,900 2,002 2,232 2,268
Brazos County 1,399 1,643 1,731 1,930 1,961
Brewster County 1,176 1,382 1,456 1,623 1,650
Briscoe County 865 1,016 1,071 1,194 1,213
Brooks County 986 1,158 1,220 1,360 1,382
Brown County 1,098 1,290 1,359 1,515 1,540
Burleson County 1,050 1,234 1,300 1,450 1,473
Burnet County 1,330 1,562 1,646 1,835 1,865
Caldwell County 1,248 1,465 1,544 1,722 1,749
Calhoun County 1,200 1,409 1,485 1,656 1,683
Callahan County 1,094 1,285 1,354 1,510 1,534
Cameron County 1,123 1,319 1,390 1,550 1,575
Camp County 1,151 1,352 1,425 1,589 1,615
Carson County 1,067 1,254 1,321 1,473 1,497
Cass County 941 1,106 1,165 1,299 1,320
Castro County 970 1,140 1,201 1,339 1,361
Chambers County 1,537 1,805 1,902 2,121 2,155
Cherokee County 1,043 1,225 1,291 1,439 1,463
Childress County 861 1,011 1,065 1,187 1,207
Clay County 1,153 1,355 1,427 1,592 1,617
Cochran County 844 992 1,045 1,165 1,184
Coke County 999 1,173 1,236 1,378 1,400
Coleman County 961 1,128 1,189 1,326 1,347
Collin County 1,811 2,127 2,241 2,499 2,539
Collingsworth County 999 1,174 1,237 1,379 1,402
Colorado County 1,263 1,483 1,563 1,743 1,771
Comal County 1,509 1,772 1,867 2,082 2,115
Comanche County 1,012 1,189 1,253 1,397 1,420
Concho County 960 1,127 1,188 1,325 1,346
Cooke County 1,240 1,457 1,535 1,712 1,739
Coryell County 1,161 1,364 1,437 1,602 1,628
Cottle County 846 994 1,047 1,167 1,186
Crane County 935 1,098 1,157 1,290 1,311
Crockett County 1,054 1,238 1,305 1,455 1,479
Crosby County 924 1,086 1,144 1,276 1,296
Culberson County 1,004 1,179 1,242 1,385 1,407
Dallam County 1,064 1,250 1,317 1,468 1,492
Dallas County 1,459 1,714 1,806 2,014 2,046
Dawson County 991 1,163 1,226 1,367 1,389
Deaf Smith County 1,095 1,286 1,355 1,511 1,535
Delta County 970 1,139 1,200 1,338 1,360
Denton County 1,723 2,023 2,132 2,377 2,416
DeWitt County 1,025 1,203 1,268 1,414 1,437
Dickens County 938 1,102 1,161 1,295 1,315
Dimmit County 923 1,084 1,142 1,273 1,294
Donley County 973 1,143 1,204 1,342 1,364
Duval County 1,013 1,189 1,253 1,397 1,420
Eastland County 995 1,168 1,231 1,373 1,395
Ector County 1,131 1,329 1,400 1,561 1,586
Edwards County 1,186 1,393 1,468 1,637 1,663
El Paso County 1,146 1,346 1,418 1,581 1,607
Ellis County 1,450 1,703 1,795 2,001 2,034
Erath County 1,185 1,391 1,466 1,635 1,661
Falls County 1,013 1,189 1,253 1,397 1,420
Fannin County 1,158 1,360 1,433 1,598 1,624
Fayette County 1,162 1,365 1,438 1,603 1,629
Fisher County 929 1,091 1,150 1,282 1,303
Floyd County 1,072 1,259 1,327 1,480 1,503
Foard County 884 1,038 1,094 1,220 1,240
Fort Bend County 1,747 2,052 2,162 2,411 2,450
Franklin County 1,157 1,359 1,432 1,597 1,622
Freestone County 1,085 1,275 1,343 1,497 1,522
Frio County 1,058 1,242 1,309 1,460 1,483
Gaines County 969 1,138 1,199 1,337 1,359
Galveston County 1,610 1,890 1,992 2,221 2,257
Garza County 958 1,126 1,186 1,322 1,344
Gillespie County 1,439 1,690 1,781 1,986 2,018
Glasscock County 1,131 1,329 1,400 1,561 1,586
Goliad County 1,117 1,312 1,382 1,541 1,566
Gonzales County 1,063 1,249 1,316 1,467 1,491
Gray County 1,092 1,282 1,351 1,506 1,531
Grayson County 1,236 1,451 1,529 1,705 1,732
Gregg County 1,179 1,385 1,459 1,627 1,653
Grimes County 1,072 1,259 1,327 1,480 1,503
Guadalupe County 1,395 1,638 1,726 1,924 1,956
Hale County 1,029 1,209 1,274 1,421 1,443
Hall County 1,033 1,214 1,279 1,426 1,449
Hamilton County 1,123 1,319 1,390 1,550 1,575
Hansford County 987 1,160 1,222 1,363 1,385
Hardeman County 958 1,126 1,186 1,322 1,344
Hardin County 1,176 1,381 1,455 1,622 1,649
Harris County 1,492 1,753 1,847 2,059 2,093
Harrison County 1,182 1,388 1,463 1,631 1,658
Hartley County 1,255 1,474 1,553 1,732 1,760
Haskell County 874 1,027 1,082 1,206 1,226
Hays County 1,547 1,817 1,915 2,135 2,170
Hemphill County 1,101 1,293 1,363 1,520 1,544
Henderson County 1,178 1,384 1,458 1,626 1,652
Hidalgo County 1,108 1,301 1,371 1,529 1,553
Hill County 1,121 1,316 1,387 1,547 1,571
Hockley County 1,074 1,261 1,329 1,482 1,506
Hood County 1,387 1,629 1,717 1,914 1,945
Hopkins County 1,149 1,349 1,422 1,586 1,611
Houston County 996 1,170 1,233 1,375 1,397
Howard County 1,037 1,218 1,283 1,431 1,454
Hudspeth County 814 957 1,008 1,124 1,142
Hunt County 1,214 1,425 1,502 1,675 1,702
Hutchinson County 988 1,161 1,223 1,364 1,386
Irion County 960 1,127 1,188 1,325 1,346
Jack County 1,111 1,305 1,375 1,533 1,558
Jackson County 1,054 1,238 1,305 1,455 1,479
Jasper County 1,005 1,181 1,244 1,387 1,409
Jeff Davis County 1,037 1,219 1,284 1,432 1,455
Jefferson County 1,217 1,429 1,506 1,679 1,706
Jim Hogg County 992 1,165 1,228 1,369 1,391
Jim Wells County 1,207 1,418 1,494 1,666 1,693
Johnson County 1,307 1,535 1,618 1,804 1,833
Jones County 944 1,109 1,168 1,302 1,323
Karnes County 1,046 1,229 1,295 1,444 1,467
Kaufman County 1,449 1,702 1,793 1,999 2,031
Kendall County 1,802 2,116 2,230 2,486 2,527
Kenedy County 1,028 1,207 1,272 1,418 1,441
Kent County 928 1,090 1,149 1,281 1,302
Kerr County 1,232 1,447 1,525 1,700 1,728
Kimble County 1,174 1,379 1,453 1,620 1,646
King County 1,215 1,427 1,504 1,677 1,704
Kinney County 920 1,081 1,139 1,270 1,290
Kleberg County 1,189 1,397 1,472 1,641 1,668
Knox County 896 1,052 1,109 1,237 1,256
La Salle County 1,096 1,288 1,357 1,513 1,537
Lamar County 1,073 1,260 1,328 1,481 1,505
Lamb County 1,003 1,178 1,241 1,384 1,406
Lampasas County 1,248 1,466 1,545 1,723 1,750
Lavaca County 983 1,154 1,216 1,356 1,378
Lee County 1,221 1,434 1,511 1,685 1,712
Leon County 1,151 1,352 1,425 1,589 1,615
Liberty County 1,163 1,366 1,439 1,604 1,630
Limestone County 1,029 1,208 1,273 1,419 1,442
Lipscomb County 986 1,158 1,220 1,360 1,382
Live Oak County 1,105 1,298 1,367 1,525 1,549
Llano County 1,234 1,449 1,527 1,703 1,730
Loving County 1,629 1,913 2,016 2,248 2,284
Lubbock County 1,194 1,403 1,478 1,648 1,675
Lynn County 1,084 1,274 1,342 1,496 1,520
Madison County 1,156 1,358 1,431 1,596 1,621
Marion County 971 1,141 1,202 1,340 1,362
Martin County 1,037 1,218 1,283 1,431 1,454
Mason County 1,116 1,311 1,381 1,540 1,565
Matagorda County 1,165 1,368 1,442 1,608 1,634
Maverick County 1,096 1,288 1,357 1,513 1,537
McCulloch County 997 1,171 1,234 1,376 1,398
McLennan County 1,233 1,448 1,526 1,701 1,729
McMullen County 891 1,047 1,103 1,230 1,250
Medina County 1,228 1,442 1,520 1,695 1,722
Menard County 848 996 1,050 1,171 1,190
Midland County 1,303 1,530 1,612 1,797 1,826
Milam County 1,133 1,330 1,402 1,563 1,588
Mills County 1,009 1,185 1,249 1,393 1,415
Mitchell County 987 1,160 1,222 1,363 1,385
Montague County 1,116 1,311 1,381 1,540 1,565
Montgomery County 1,555 1,826 1,924 2,145 2,180
Moore County 1,067 1,253 1,320 1,472 1,496
Morris County 974 1,144 1,205 1,344 1,365
Motley County 926 1,088 1,146 1,278 1,298
Nacogdoches County 1,100 1,293 1,362 1,519 1,543
Navarro County 1,134 1,331 1,403 1,564 1,590
Newton County 1,030 1,210 1,275 1,422 1,445
Nolan County 998 1,172 1,235 1,377 1,399
Nueces County 1,364 1,602 1,688 1,882 1,913
Ochiltree County 1,041 1,223 1,288 1,437 1,460
Oldham County 1,168 1,372 1,446 1,612 1,638
Orange County 1,134 1,331 1,403 1,564 1,590
Palo Pinto County 1,210 1,421 1,497 1,669 1,696
Panola County 1,052 1,236 1,302 1,452 1,475
Parker County 1,486 1,745 1,839 2,050 2,084
Parmer County 1,164 1,367 1,440 1,606 1,632
Pecos County 983 1,155 1,217 1,357 1,379
Polk County 1,054 1,237 1,304 1,454 1,477
Potter County 1,062 1,247 1,314 1,466 1,489
Presidio County 1,027 1,206 1,271 1,417 1,440
Rains County 1,168 1,372 1,446 1,612 1,638
Randall County 1,316 1,546 1,629 1,816 1,846
Reagan County 1,044 1,226 1,292 1,441 1,464
Real County 905 1,063 1,120 1,249 1,269
Red River County 1,022 1,200 1,265 1,410 1,433
Reeves County 1,066 1,252 1,319 1,471 1,494
Refugio County 1,025 1,204 1,269 1,415 1,438
Roberts County 1,102 1,294 1,364 1,521 1,545
Robertson County 1,127 1,323 1,394 1,555 1,580
Rockwall County 1,769 2,077 2,189 2,441 2,480
Runnels County 1,032 1,212 1,277 1,424 1,447
Rusk County 1,025 1,204 1,269 1,415 1,438
Sabine County 1,044 1,226 1,292 1,441 1,464
San Augustine County 1,082 1,271 1,339 1,493 1,517
San Jacinto County 1,144 1,344 1,416 1,579 1,604
San Patricio County 1,281 1,504 1,585 1,767 1,796
San Saba County 941 1,105 1,164 1,298 1,319
Schleicher County 992 1,165 1,228 1,369 1,391
Scurry County 1,150 1,350 1,423 1,587 1,612
Shackelford County 1,107 1,300 1,370 1,528 1,553
Shelby County 963 1,131 1,192 1,329 1,351
Sherman County 1,126 1,323 1,394 1,554 1,579
Smith County 1,251 1,469 1,548 1,726 1,754
Somervell County 1,360 1,597 1,683 1,877 1,907
Starr County 1,030 1,210 1,275 1,422 1,445
Stephens County 1,018 1,196 1,260 1,405 1,428
Sterling County 919 1,079 1,137 1,268 1,288
Stonewall County 832 977 1,030 1,148 1,167
Sutton County 1,176 1,382 1,456 1,623 1,650
Swisher County 1,026 1,205 1,270 1,416 1,439
Tarrant County 1,488 1,747 1,841 2,053 2,086
Taylor County 1,143 1,342 1,414 1,577 1,602
Terrell County 920 1,081 1,139 1,270 1,290
Terry County 1,012 1,188 1,252 1,396 1,419
Throckmorton County 946 1,110 1,170 1,305 1,326
Titus County 1,079 1,267 1,335 1,489 1,513
Tom Green County 1,128 1,325 1,396 1,557 1,582
Travis County 1,676 1,968 2,074 2,313 2,350
Trinity County 1,025 1,204 1,269 1,415 1,438
Tyler County 949 1,114 1,174 1,309 1,330
Upshur County 1,055 1,239 1,306 1,456 1,480
Upton County 900 1,057 1,114 1,242 1,262
Uvalde County 998 1,172 1,235 1,377 1,399
Val Verde County 1,127 1,324 1,395 1,555 1,581
Van Zandt County 1,130 1,327 1,398 1,559 1,584
Victoria County 1,223 1,436 1,513 1,687 1,714
Walker County 1,177 1,383 1,457 1,625 1,651
Waller County 1,408 1,653 1,742 1,942 1,974
Ward County 980 1,151 1,213 1,352 1,374
Washington County 1,315 1,545 1,628 1,815 1,845
Webb County 1,326 1,557 1,641 1,830 1,859
Wharton County 1,179 1,385 1,459 1,627 1,653
Wheeler County 1,043 1,225 1,291 1,439 1,463
Wichita County 1,152 1,353 1,426 1,590 1,616
Wilbarger County 978 1,148 1,210 1,349 1,371
Willacy County 1,021 1,200 1,264 1,409 1,432
Williamson County 1,593 1,870 1,971 2,198 2,233
Wilson County 1,345 1,579 1,664 1,855 1,885
Winkler County 925 1,087 1,145 1,277 1,297
Wise County 1,309 1,537 1,620 1,806 1,835
Wood County 1,134 1,331 1,403 1,564 1,590
Yoakum County 936 1,100 1,159 1,292 1,313
Young County 1,065 1,251 1,318 1,470 1,493
Zapata County 934 1,097 1,156 1,289 1,310
Zavala County 924 1,085 1,143 1,274 1,295

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 23-Sep-2014