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West 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
Barbour County 905 1,063 1120 1,249 1,269
Berkeley County 1,375 1,615 1702 1,898 1,928
Boone County 950 1,116 1176 1,311 1,332
Braxton County 875 1,028 1083 1,208 1,227
Brooke County 960 1,127 1188 1,325 1,346
Cabell County 1,029 1,209 1274 1,421 1,443
Calhoun County 779 915 964 1,075 1,092
Clay County 946 1,111 1171 1,306 1,327
Doddridge County 877 1,030 1085 1,210 1,229
Fayette County 863 1,014 1068 1,191 1,210
Gilmer County 789 927 977 1,089 1,107
Grant County 1,006 1,182 1245 1,388 1,411
Greenbrier County 963 1,131 1192 1,329 1,351
Hampshire County 1,016 1,194 1258 1,403 1,425
Hancock County 973 1,143 1204 1,343 1,365
Hardy County 1,015 1,192 1256 1,400 1,423
Harrison County 1,006 1,182 1245 1,388 1,411
Jackson County 966 1,135 1196 1,334 1,355
Jefferson County 1,603 1,883 1984 2,213 2,248
Kanawha County 1,016 1,194 1258 1,403 1,425
Lewis County 868 1,019 1074 1,198 1,217
Lincoln County 865 1,016 1071 1,194 1,213
Logan County 932 1,095 1154 1,287 1,307
Marion County 973 1,143 1204 1,342 1,364
Marshall County 907 1,065 1122 1,251 1,271
Mason County 858 1,008 1062 1,184 1,203
McDowell County 772 906 955 1,065 1,082
Mercer County 916 1,076 1134 1,264 1,285
Mineral County 1,012 1,188 1252 1,396 1,419
Mingo County 901 1,058 1115 1,243 1,263
Monongalia County 1,203 1,413 1489 1,660 1,687
Monroe County 871 1,023 1078 1,202 1,221
Morgan County 1,167 1,370 1444 1,610 1,636
Nicholas County 875 1,028 1083 1,208 1,227
Ohio County 1,001 1,176 1239 1,381 1,404
Pendleton County 865 1,016 1071 1,194 1,213
Pleasants County 993 1,166 1229 1,370 1,392
Pocahontas County 906 1,064 1121 1,250 1,270
Preston County 956 1,123 1183 1,319 1,340
Putnam County 1,125 1,321 1392 1,552 1,577
Raleigh County 947 1,112 1172 1,307 1,328
Randolph County 936 1,100 1159 1,292 1,313
Ritchie County 843 990 1043 1,163 1,182
Roane County 848 996 1049 1,170 1,189
Summers County 851 999 1053 1,174 1,193
Taylor County 1,003 1,178 1241 1,384 1,406
Tucker County 982 1,153 1215 1,355 1,377
Tyler County 873 1,025 1080 1,204 1,224
Upshur County 928 1,090 1149 1,281 1,302
Wayne County 965 1,133 1194 1,331 1,353
Webster County 788 925 975 1,087 1,105
Wetzel County 905 1,063 1120 1,249 1,269
Wirt County 804 944 995 1,109 1,127
Wood County 1,015 1,192 1256 1,401 1,423
Wyoming County 862 1,012 1066 1,189 ,208

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Page Last Reviewed or Updated: 22-Sep-2014