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Washington - 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
Adams County 1,179 1,385 1,459 1,627 1,653
Asotin County 1,231 1,446 1,523 1,699 1,726
Benton County 1,370 1,610 1,696 1,891 1,922
Chelan County 1,399 1,643 1,731 1,930 1,961
Clallam County 1,357 1,593 1,679 1,872 1,902
Clark County 1,670 1,962 2,067 2,305 2,342
Columbia County 1,192 1,400 1,475 1,645 1,671
Cowlitz County 1,393 1,636 1,724 1,922 1,953
Douglas County 1,408 1,653 1,742 1,942 1,974
Ferry County 1,033 1,214 1,279 1,426 1,449
Franklin County 1,277 1,499 1,580 1,762 1,790
Garfield County 1,038 1,219 1,285 1,433 1,456
Grant County 1,180 1,386 1,461 1,629 1,655
Grays Harbor County 1,262 1,482 1,562 1,742 1,770
Island County 1,691 1,986 2,092 2,333 2,371
Jefferson County 1,519 1,784 1,879 2,096 2,129
King County 2,106 2,474 2,607 2,907 2,954
Kitsap County 1,698 1,995 2,102 2,344 2,382
Kittitas County 1,592 1,870 1,970 2,197 2,232
Klickitat County 1,234 1,449 1,527 1,703 1,730
Lewis County 1,307 1,535 1,618 1,804 1,833
Lincoln County 1,174 1,379 1,453 1,620 1,646
Mason County 1,379 1,620 1,707 1,903 1,934
Okanogan County 1,105 1,298 1,368 1,525 1,550
Pacific County 1,139 1,338 1,410 1,572 1,598
Pend Oreille County 1,120 1,316 1,386 1,546 1,571
Pierce County 1,762 2,070 2,181 2,432 2,471
San Juan County 1,774 2,083 2,195 2,447 2,487
Skagit County 1,666 1,957 2,062 2,299 2,337
Skamania County 1,465 1,721 1,813 2,021 2,054
Snohomish County 1,937 2,275 2,397 2,673 2,716
Spokane County 1,370 1,609 1,695 1,890 1,920
Stevens County 1,240 1,457 1,535 1,712 1,739
Thurston County 1,677 1,969 2,075 2,314 2,351
Wahkiakum County 1,279 1,502 1,583 1,765 1,794
Walla Walla County 1,399 1,644 1,732 1,931 1,962
Whatcom County 1,594 1,872 1,973 2,200 2,235
Whitman County 1,318 1,548 1,631 1,819 1,848
Yakima County 1,273 1,496 1,576 1,757 1,786

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Page Last Reviewed or Updated: 31-Mar-2014