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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 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
Accomack County 1,155 1,357 1,430 1,594 1,620
Albemarle County 1,724 2,025 2,134 2,379 2,418
Alexandria city 2,325 2,731 2,878 3,209 3,261
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 1,147 1,348 1,420 1,583 1,609
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 city 1,170 1,374 1,448 1,615 1,641
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 1,382 1,623 1,710 1,907 1,937
Bristol city 1,004 1,179 1,242 1,385 1,407
Brunswick County 1,040 1,221 1,287 1,435 1,458
Buchanan County 906 1,064 1,121 1,250 1,270
Buckingham County 1,082 1,271 1,339 1,493 1,517
Buena Vista city 1,172 1,376 1,450 1,617 1,643
Campbell County 1,140 1,339 1,411 1,573 1,599
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 1,144 1,344 1,416 1,579 1,604
Charlotte County 1,039 1,220 1,286 1,434 1,457
Charlottesville city 1,607 1,888 1,989 2,218 2,254
Chesapeake city 1,788 2,100 2,213 2,467 2,507
Chesterfield County 1,608 1,889 1,990 2,219 2,255
Clarke County 1,858 2,183 2,300 2,565 2,606
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
Craig County 1,160 1,363 1,436 1,601 1,627
Culpeper County 1,812 2,128 2,242 2,500 2,540
Cumberland County 1,201 1,411 1,487 1,658 1,685
Danville city 1,029 1,208 1,273 1,419 1,442
Dickenson County 932 1,095 1,154 1,287 1,307
Dinwiddie County 1,353 1,589 1,674 1,867 1,897
Emporia city 1,214 1,425 1,502 1,675 1,702
Essex County 1,276 1,498 1,579 1,761 1,789
Fairfax city 2,228 2,617 2,758 3,075 3,125
Fairfax County 2,394 2,811 2,962 3,303 3,356
Falls Church city 2,787 3,274 3,449 3,846 3,908
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 1,437 1,687 1,778 1,982 2,014
Franklin city 1,484 1,743 1,837 2,048 2,082
Franklin County 1,178 1,384 1,458 1,626 1,652
Frederick County 1,587 1,864 1,964 2,190 2,225
Fredericksburg city 1,901 2,233 2,353 2,624 2,666
Galax city 944 1,108 1,168 1,302 1,323
Giles County 1,034 1,215 1,280 1,427 1,450
Gloucester County 1,434 1,684 1,775 1,979 2,011
Goochland County 1,818 2,135 2,250 2,509 2,549
Grayson County 955 1,122 1,182 1,318 1,339
Greene County 1,475 1,733 1,826 2,036 2,069
Greensville County 1,083 1,272 1,340 1,494 1,519
Halifax County 1,027 1,206 1,271 1,417 1,440
Hampton city 1,492 1,753 1,847 2,059 2,093
Hanover County 1,686 1,981 2,087 2,327 2,365
Harrisonburg city 1,283 1,507 1,588 1,771 1,799
Henrico County 1,571 1,845 1,944 2,168 2,203
Henry County 947 1,112 1,172 1,307 1,328
Highland County 1,134 1,331 1,403 1,564 1,590
Hopewell city 1,265 1,486 1,565 1,745 1,774
Isle of Wight County 1,673 1,965 2,071 2,309 2,346
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 1,271 1,493 1,573 1,754 1,782
Lee County 860 1,010 1,064 1,186 1,206
Lexington city 1,437 1,688 1,779 1,984 2,016
Loudoun County 2,613 3,069 3,233 3,605 3,664
Louisa County 1,365 1,603 1,689 1,883 1,914
Lunenburg County 1,059 1,243 1,310 1,461 1,484
Lynchburg city 1,239 1,456 1,534 1,710 1,738
Madison County 1,387 1,628 1,716 1,913 1,944
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
Mathews County 1,315 1,545 1,628 1,815 1,845
Mecklenburg County 1,087 1,276 1,345 1,500 1,524
Middlesex County 1,448 1,701 1,792 1,998 2,030
Montgomery County 1,405 1,650 1,739 1,939 1,970
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
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
Northampton County 1,234 1,449 1,527 1,703 1,730
Northumberland County 1,397 1,641 1,729 1,928 1,959
Norton city 990 1,163 1,225 1,366 1,388
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 912 1,071 1,129 1,259 1,279
Petersburg city 1,159 1,362 1,435 1,600 1,626
Pittsylvania County 1,084 1,274 1,342 1,496 1,520
Poquoson city 1,875 2,202 2,320 2,587 2,629
Portsmouth city 1,467 1,723 1,816 2,025 2,058
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 1,094 1,285 1,354 1,510 1,534
Radford city 1,173 1,378 1,452 1,619 1,645
Rappahannock County 1,862 2,187 2,305 2,570 2,612
Richmond city 1,510 1,773 1,868 2,083 2,117
Richmond County 1,281 1,504 1,585 1,767 1,796
Roanoke city 1,180 1,386 1,461 1,629 1,655
Roanoke County 1,395 1,638 1,726 1,924 1,956
Rockbridge County 1,269 1,491 1,571 1,752 1,780
Rockingham County 1,298 1,524 1,606 1,791 1,820
Russell County 887 1,042 1,098 1,224 1,244
Salem city 1,351 1,587 1,672 1,864 1,894
Scott County 915 1,075 1,133 1,263 1,284
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 1,252 1,471 1,550 1,728 1,756
Spotsylvania County 1,803 2,118 2,231 2,488 2,528
Stafford County 2,098 2,464 2,596 2,895 2,941
Staunton city 1,232 1,447 1,525 1,700 1,728
Suffolk city 1,788 2,100 2,213 2,467 2,507
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 986 1,158 1,220 1,360 1,382
Virginia Beach city 1,742 2,046 2,156 2,404 2,443
Warren County 1,575 1,850 1,949 2,173 2,208
Washington County 1,144 1,344 1,416 1,579 1,604
Waynesboro city 1,248 1,465 1,544 1,722 1,749
Westmoreland County 1,326 1,557 1,641 1,830 1,859
Williamsburg city 1,565 1,838 1,937 2,160 2,195
Winchester city 1,676 1,968 2,074 2,313 2,350
Wise County 940 1,104 1,163 1,297 1,318
Wythe County 977 1,147 1,209 1,348 1,370
York County 1,774 2,083 2,195 2,447 2,487

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Page Last Reviewed or Updated: 31-Mar-2014