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North Carolina - 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 28, 2016 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
Alamance County 1,193 1,401 1,476 1,646 1,672
Alexander County 1,008 1,184 1,248 1,392 1,414
Alleghany County 1,145 1,345 1,417 1,580 1,605
Anson County 957 1,124 1,184 1,320 1,341
Ashe County 1,079 1,268 1,336 1,490 1,514
Avery County 1,072 1,259 1,327 1,480 1,503
Beaufort County 1,196 1,405 1,480 1,650 1,677
Bertie County 1,053 1,237 1,303 1,453 1,476
Bladen County 1,033 1,213 1,278 1,425 1,448
Brunswick County 1,293 1,518 1,600 1,784 1,813
Buncombe County 1,270 1,492 1,572 1,753 1,781
Burke County 1,042 1,223 1,289 1,437 1,460
Cabarrus County 1,329 1,561 1,645 1,834 1,864
Caldwell County 997 1,171 1,234 1,376 1,398
Camden County 1,624 1,907 2,010 2,241 2,277
Carteret County 1,283 1,507 1,588 1,771 1,799
Caswell County 1,033 1,213 1,278 1,425 1,448
Catawba County 1,119 1,314 1,385 1,544 1,569
Chatham County 1,434 1,684 1,775 1,979 2,011
Cherokee County 1,007 1,182 1,246 1,389 1,412
Chowan County 1,291 1,517 1,598 1,782 1,811
Clay County 1,055 1,239 1,306 1,456 1,480
Cleveland County 1,055 1,239 1,306 1,456 1,480
Columbus County 1,058 1,242 1,309 1,460 1,483
Craven County 1,271 1,493 1,573 1,754 1,782
Cumberland County 1,210 1,421 1,497 1,669 1,696
Currituck County 1,523 1,789 1,885 2,102 2,136
Dare County 1,593 1,870 1,971 2,198 2,233
Davidson County 1,126 1,323 1,394 1,554 1,579
Davie County 1,210 1,421 1,497 1,669 1,696
Duplin County 1,073 1,260 1,328 1,481 1,505
Durham County 1,386 1,628 1,715 1,912 1,943
Edgecombe County 1,043 1,225 1,291 1,439 1,463
Forsyth County 1,212 1,424 1,500 1,673 1,700
Franklin County 1,191 1,399 1,474 1,644 1,670
Gaston County 1,180 1,386 1,460 1,628 1,654
Gates County 1,277 1,500 1,581 1,763 1,791
Graham County 920 1,080 1,138 1,269 1,289
Granville County 1,213 1,424 1,501 1,674 1,701
Greene County 1,091 1,281 1,350 1,505 1,530
Guilford County 1,277 1,499 1,580 1,762 1,790
Halifax County 1,092 1,282 1,351 1,506 1,531
Harnett County 1,221 1,434 1,511 1,685 1,712
Haywood County 1,185 1,391 1,466 1,635 1,661
Henderson County 1,199 1,408 1,484 1,655 1,681
Hertford County 1,049 1,232 1,298 1,447 1,471
Hoke County 1,186 1,393 1,468 1,637 1,663
Hyde County 936 1,100 1,159 1,292 1,313
Iredell County 1,281 1,505 1,586 1,768 1,797
Jackson County 1,153 1,354 1,427 1,591 1,617
Johnston County 1,242 1,459 1,537 1,714 1,741
Jones County 1,105 1,298 1,368 1,525 1,550
Lee County 1,148 1,349 1,421 1,584 1,610
Lenoir County 1,088 1,278 1,347 1,502 1,526
Lincoln County 1,201 1,410 1,486 1,657 1,684
Macon County 1,102 1,294 1,364 1,521 1,545
Madison County 1,180 1,386 1,460 1,628 1,654
Martin County 1,093 1,284 1,353 1,509 1,533
McDowell County 988 1,161 1,223 1,364 1,386
Mecklenburg County 1,406 1,651 1,740 1,940 1,971
Mitchell County 1,016 1,193 1,257 1,402 1,424
Montgomery County 1,050 1,233 1,299 1,448 1,472
Moore County 1,270 1,492 1,572 1,753 1,781
Nash County 1,193 1,401 1,476 1,646 1,672
New Hanover County 1,445 1,697 1,788 1,994 2,026
Northampton County 1,037 1,219 1,284 1,432 1,455
Onslow County 1,245 1,462 1,541 1,718 1,746
Orange County 1,663 1,953 2,058 2,295 2,332
Pamlico County 1,227 1,441 1,518 1,693 1,720
Pasquotank County 1,386 1,628 1,715 1,912 1,943
Pender County 1,253 1,472 1,551 1,729 1,757
Perquimans County 1,327 1,558 1,642 1,831 1,860
Person County 1,124 1,320 1,391 1,551 1,576
Pitt County 1,244 1,461 1,539 1,716 1,744
Polk County 1,171 1,375 1,449 1,616 1,642
Randolph County 1,088 1,278 1,347 1,502 1,526
Richmond County 991 1,164 1,227 1,368 1,390
Robeson County 1,043 1,225 1,291 1,439 1,463
Rockingham County 1,059 1,244 1,311 1,462 1,485
Rowan County 1,105 1,298 1,368 1,525 1,550
Rutherford County 1,001 1,176 1,239 1,381 1,404
Sampson County 1,070 1,256 1,324 1,476 1,500
Scotland County 1,021 1,199 1,263 1,408 1,431
Stanly County 1,179 1,385 1,459 1,627 1,653
Stokes County 1,076 1,264 1,332 1,485 1,509
Surry County 1,063 1,248 1,315 1,466 1,490
Swain County 1,090 1,280 1,349 1,504 1,528
Transylvania County 1,122 1,317 1,388 1,548 1,573
Tyrrell County 1,077 1,265 1,333 1,486 1,510
Union County 1,421 1,669 1,759 1,961 1,993
Vance County 1,076 1,264 1,332 1,485 1,509
Wake County 1,496 1,757 1,851 2,064 2,097
Warren County 1,093 1,284 1,353 1,509 1,533
Washington County 1,020 1,198 1,262 1,407 1,430
Watauga County 1,287 1,512 1,593 1,776 1,805
Wayne County 1,117 1,312 1,382 1,541 1,566
Wilkes County 1,050 1,233 1,299 1,448 1,472
Wilson County 1,198 1,407 1,483 1,654 1,680
Yadkin County 1,029 1,209 1,274 1,421 1,443
Yancey County 1,085 1,275 1,343 1,497 1,522

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Page Last Reviewed or Updated: 10-Apr-2016