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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 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
Barbour County 924 1,085 1,143 1,274 1,295
Berkeley County 1,375 1,615 1,702 1,898 1,928
Boone County 984 1,156 1,218 1,358 1,380
Braxton County 875 1,028 1,083 1,208 1,227
Brooke County 960 1,127 1,188 1,325 1,346
Cabell County 1,029 1,209 1,274 1,421 1,443
Calhoun County 779 915 964 1,075 1,092
Clay County 949 1,114 1,174 1,309 1,330
Doddridge County 896 1,052 1,109 1,237 1,256
Fayette County 869 1,020 1,075 1,199 1,218
Gilmer County 789 927 977 1,089 1,107
Grant County 1,050 1,233 1,299 1,448 1,472
Greenbrier County 963 1,131 1,192 1,329 1,351
Hampshire County 1,040 1,221 1,287 1,435 1,458
Hancock County 973 1,143 1,204 1,343 1,365
Hardy County 1,015 1,192 1,256 1,400 1,423
Harrison County 1,006 1,182 1,245 1,388 1,411
Jackson County 966 1,135 1,196 1,334 1,355
Jefferson County 1,603 1,883 1,984 2,213 2,248
Kanawha County 1,030 1,210 1,275 1,422 1,445
Lewis County 868 1,019 1,074 1,198 1,217
Lincoln County 906 1,064 1,121 1,250 1,270
Logan County 965 1,133 1,194 1,331 1,353
McDowell County 806 946 997 1,112 1,130
Marion County 992 1,165 1,228 1,369 1,391
Marshall County 919 1,079 1,137 1,268 1,288
Mason County 858 1,008 1,062 1,184 1,203
Mercer County 933 1,096 1,155 1,288 1,309
Mineral County 1,069 1,256 1,323 1,475 1,499
Mingo County 937 1,101 1,160 1,293 1,314
Monongalia County 1,203 1,413 1,489 1,660 1,687
Monroe County 871 1,023 1,078 1,202 1,221
Morgan County 1,180 1,386 1,461 1,629 1,655
Nicholas County 897 1,053 1,110 1,238 1,258
Ohio County 1,001 1,176 1,239 1,381 1,404
Pendleton County 883 1,037 1,093 1,219 1,238
Pleasants County 993 1,166 1,229 1,370 1,392
Pocahontas County 906 1,064 1,121 1,250 1,270
Preston County 970 1,140 1,201 1,339 1,361
Putnam County 1,164 1,367 1,440 1,606 1,632
Raleigh County 971 1,141 1,202 1,340 1,362
Randolph County 936 1,100 1,159 1,292 1,313
Ritchie County 849 997 1,051 1,172 1,191
Roane County 905 1,063 1,120 1,249 1,269
Summers County 851 999 1,053 1,174 1,193
Taylor County 1,003 1,178 1,241 1,384 1,406
Tucker County 982 1,153 1,215 1,355 1,377
Tyler County 873 1,025 1,080 1,204 1,224
Upshur County 950 1,116 1,176 1,311 1,332
Wayne County 965 1,133 1,194 1,331 1,353
Webster County 788 925 975 1,087 1,105
Wetzel County 905 1,063 1,120 1,249 1,269
Wirt County 827 971 1,023 1,141 1,159
Wood County 1,015 1,192 1,256 1,401 1,423
Wyoming County 862 1,012 1,066 1,189 1,208

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Page Last Reviewed or Updated: 10-Apr-2015