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Virginia - 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
Accomack County 1,155 1,357 1,430 1,594 1,620
Albemarle County 1,724 2,025 2,134 2,379 2,418
Alleghany County 1,054 1,237 1,304 1,454 1,477
Amelia County 1,315 1,544 1,627 1,814 1,843
Amherst County 1,119 1,314 1,385 1,544 1,569
Appomattox County 1,156 1,358 1,431 1,596 1,621
Arlington County 2,481 2,913 3,070 3,423 3,478
Augusta County 1,302 1,529 1,611 1,796 1,825
Bath County 1,053 1,237 1,303 1,453 1,476
Bedford County 1,289 1,514 1,595 1,778 1,807
Bland County 971 1,141 1,202 1,340 1,362
Botetourt County 1,410 1,656 1,745 1,946 1,977
Brunswick County 1,059 1,244 1,311 1,462 1,485
Buchanan County 940 1,104 1,163 1,297 1,318
Buckingham County 1,103 1,295 1,365 1,522 1,547
Campbell County 1,147 1,347 1,419 1,582 1,608
Caroline County 1,515 1,779 1,875 2,091 2,124
Carroll County 962 1,130 1,191 1,328 1,349
Charles City County 1,172 1,377 1,451 1,618 1,644
Charlotte County 1,085 1,275 1,343 1,497 1,522
Chesterfield County 1,608 1,889 1,990 2,219 2,255
Clarke County 1,858 2,183 2,300 2,565 2,606
Craig County 1,176 1,381 1,455 1,622 1,649
Culpeper County 1,812 2,128 2,242 2,500 2,540
Cumberland County 1,201 1,411 1,487 1,658 1,685
Dickenson County 966 1,134 1,195 1,332 1,354
Dinwiddie County 1,353 1,589 1,674 1,867 1,897
Essex County 1,276 1,498 1,579 1,761 1,789
Fairfax County 2,394 2,811 2,962 3,303 3,356
Fauquier County 2,108 2,476 2,609 2,910 2,956
Floyd County 1,192 1,400 1,475 1,645 1,671
Fluvanna County 1,462 1,718 1,810 2,018 2,051
Franklin County 1,179 1,385 1,459 1,627 1,653
Frederick County 1,591 1,869 1,969 2,195 2,231
Giles County 1,044 1,226 1,292 1,441 1,464
Gloucester County 1,441 1,693 1,784 1,989 2,021
Goochland County 1,829 2,148 2,263 2,523 2,564
Grayson County 955 1,122 1,182 1,318 1,339
Greene County 1,492 1,752 1,846 2,058 2,092
Greensville County 1,083 1,272 1,340 1,494 1,519
Halifax County 1,055 1,239 1,306 1,456 1,480
Hanover County 1,686 1,981 2,087 2,327 2,365
Henrico County 1,571 1,845 1,944 2,168 2,203
Henry County 956 1,123 1,183 1,319 1,340
Highland County 1,134 1,331 1,403 1,564 1,590
Isle of Wight County 1,683 1,977 2,083 2,323 2,360
James City County 1,809 2,125 2,239 2,496 2,537
King and Queen County 1,232 1,447 1,525 1,700 1,728
King George County 1,838 2,159 2,275 2,537 2,578
King William County 1,498 1,759 1,854 2,067 2,101
Lancaster County 1,312 1,541 1,624 1,811 1,840
Lee County 860 1,010 1,064 1,186 1,206
Loudoun County 2,613 3,069 3,233 3,605 3,664
Louisa County 1,428 1,677 1,767 1,970 2,002
Lunenburg County 1,059 1,243 1,310 1,461 1,484
Madison County 1,387 1,628 1,716 1,913 1,944
Mathews County 1,327 1,558 1,642 1,831 1,860
Mecklenburg County 1,089 1,279 1,348 1,503 1,527
Middlesex County 1,464 1,720 1,812 2,020 2,053
Montgomery County 1,410 1,656 1,745 1,946 1,977
Nelson County 1,285 1,509 1,590 1,773 1,802
New Kent County 1,589 1,866 1,966 2,192 2,227
Northampton County 1,234 1,449 1,527 1,703 1,730
Northumberland County 1,416 1,664 1,753 1,955 1,986
Nottoway County 1,203 1,413 1,489 1,660 1,687
Orange County 1,465 1,721 1,813 2,021 2,054
Page County 1,223 1,436 1,513 1,687 1,714
Patrick County 945 1,109 1,169 1,303 1,324
Pittsylvania County 1,084 1,274 1,342 1,496 1,520
Powhatan County 1,645 1,932 2,036 2,271 2,307
Prince Edward County 1,206 1,417 1,493 1,665 1,692
Prince George County 1,479 1,738 1,831 2,042 2,075
Prince William County 2,229 2,618 2,759 3,076 3,126
Pulaski County 1,109 1,303 1,373 1,531 1,556
Rappahannock County 1,866 2,191 2,309 2,575 2,616
Richmond County 1,284 1,508 1,589 1,772 1,800
Roanoke County 1,395 1,638 1,726 1,924 1,956
Rockbridge County 1,300 1,527 1,609 1,794 1,823
Rockingham County 1,301 1,528 1,610 1,795 1,824
Russell County 904 1,062 1,119 1,248 1,268
Scott County 941 1,105 1,164 1,298 1,319
Shenandoah County 1,379 1,620 1,707 1,903 1,934
Smyth County 907 1,065 1,122 1,251 1,271
Southampton County 1,308 1,536 1,619 1,805 1,834
Spotsylvania County 1,803 2,118 2,231 2,488 2,528
Stafford County 2,098 2,464 2,596 2,895 2,941
Surry County 1,313 1,542 1,625 1,812 1,841
Sussex County 1,180 1,386 1,461 1,629 1,655
Tazewell County 1,002 1,177 1,240 1,383 1,405
Warren County 1,575 1,850 1,949 2,173 2,208
Washington County 1,144 1,344 1,416 1,579 1,604
Westmoreland County 1,326 1,557 1,641 1,830 1,859
Wise County 970 1,139 1,200 1,338 1,360
Wythe County 985 1,157 1,219 1,359 1,381
York County 1,787 2,099 2,212 2,466 2,506
Alexandria city 2,329 2,735 2,882 3,213 3,265
Bedford city 1,177 1,383 1,457 1,625 1,651
Bristol city 1,004 1,179 1,242 1,385 1,407
Buena Vista city 1,172 1,376 1,450 1,617 1,643
Charlottesville city 1,652 1,940 2,044 2,279 2,316
Chesapeake city 1,788 2,100 2,213 2,467 2,507
Colonial Heights city 1,401 1,645 1,733 1,933 1,964
Covington city 1,022 1,200 1,265 1,410 1,433
Danville city 1,029 1,208 1,273 1,419 1,442
Emporia city 1,225 1,439 1,516 1,690 1,718
Fairfax city 2,228 2,617 2,758 3,075 3,125
Falls Church city 2,787 3,274 3,449 3,846 3,908
Franklin city 1,484 1,743 1,837 2,048 2,082
Fredericksburg city 1,901 2,233 2,353 2,624 2,666
Galax city 944 1,108 1,168 1,302 1,323
Hampton city 1,492 1,753 1,847 2,059 2,093
Harrisonburg city 1,283 1,507 1,588 1,771 1,799
Hopewell city 1,265 1,486 1,565 1,745 1,774
Lexington city 1,437 1,688 1,779 1,984 2,016
Lynchburg city 1,239 1,456 1,534 1,710 1,738
Manassas city 1,894 2,224 2,344 2,614 2,656
Manassas Park city 2,153 2,529 2,665 2,971 3,019
Martinsville city 1,011 1,187 1,251 1,395 1,417
Newport News city 1,466 1,721 1,814 2,023 2,055
Norfolk city 1,577 1,852 1,952 2,176 2,212
Norton city 990 1,163 1,225 1,366 1,388
Petersburg city 1,168 1,371 1,445 1,611 1,637
Poquoson city 1,875 2,202 2,320 2,587 2,629
Portsmouth city 1,476 1,734 1,827 2,037 2,070
Radford city 1,173 1,378 1,452 1,619 1,645
Richmond city 1,510 1,773 1,868 2,083 2,117
Roanoke city 1,180 1,386 1,461 1,629 1,655
Salem city 1,351 1,587 1,672 1,864 1,894
Staunton city 1,232 1,447 1,525 1,700 1,728
Suffolk city 1,788 2,100 2,213 2,467 2,507
Virginia Beach city 1,742 2,046 2,156 2,404 2,443
Waynesboro city 1,248 1,465 1,544 1,722 1,749
Williamsburg city 1,565 1,838 1,937 2,160 2,195
Winchester city 1,676 1,968 2,074 2,313 2,350

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Page Last Reviewed or Updated: 10-Apr-2015