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Texas - 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 April 2, 2012 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
Anderson County 1,099 1,290 1,360 1,516 1,541
Andrews County 1,138 1,336 1,408 1,570 1,595
Angelina County 1,077 1,265 1,333 1,487 1,511
Aransas County 1,406 1,652 1,740 1,940 1,972
Archer County 1,227 1,442 1,519 1,694 1,721
Armstrong County 1,034 1,214 1,280 1,427 1,450
Atascosa County 1,066 1,252 1,319 1,470 1,494
Austin County 1,276 1,498 1,579 1,760 1,789
Bailey County 1,027 1,206 1,271 1,417 1,440
Bandera County 1,269 1,490 1,570 1,751 1,779
Bastrop County 1,328 1,560 1,644 1,833 1,862
Baylor County 1,023 1,202 1,266 1,412 1,435
Bee County 1,064 1,250 1,317 1,468 1,492
Bell County 1,243 1,459 1,538 1,715 1,742
Bexar County 1,277 1,499 1,580 1,762 1,790
Blanco County 1,294 1,520 1,602 1,786 1,815
Borden County 892 1,048 1,104 1,231 1,251
Bosque County 1,099 1,290 1,360 1,516 1,541
Bowie County 1,077 1,264 1,332 1,486 1,510
Brazoria County 1,585 1,862 1,962 2,187 2,223
Brazos County 1,347 1,582 1,667 1,859 1,889
Brewster County 1,158 1,360 1,433 1,598 1,624
Briscoe County 854 1,003 1,057 1,178 1,197
Brooks County 941 1,105 1,165 1,299 1,320
Brown County 1,026 1,205 1,270 1,416 1,438
Burleson County 988 1,161 1,223 1,364 1,386
Burnet County 1,293 1,518 1,600 1,784 1,813
Caldwell County 1,191 1,399 1,474 1,643 1,670
Calhoun County 1,159 1,361 1,434 1,599 1,625
Callahan County 1,094 1,285 1,354 1,510 1,535
Cameron County 1,084 1,273 1,342 1,496 1,520
Camp County 1,039 1,220 1,286 1,434 1,457
Carson County 1,003 1,178 1,241 1,384 1,406
Cass County 929 1,091 1,150 1,282 1,303
Castro County 941 1,105 1,165 1,299 1,320
Chambers County 1,509 1,772 1,867 2,082 2,116
Cherokee County 973 1,143 1,205 1,343 1,365
Childress County 861 1,011 1,065 1,188 1,207
Clay County 1,080 1,268 1,337 1,490 1,514
Cochran County 844 991 1,045 1,165 1,184
Coke County 919 1,079 1,137 1,268 1,289
Coleman County 925 1,086 1,145 1,276 1,297
Collin County 1,802 2,116 2,230 2,486 2,526
Collingsworth County 999 1,173 1,236 1,378 1,400
Colorado County 1,151 1,352 1,425 1,589 1,614
Comal County 1,460 1,715 1,807 2,015 2,048
Comanche County 940 1,104 1,164 1,297 1,318
Concho County 960 1,127 1,188 1,324 1,346
Cooke County 1,240 1,457 1,535 1,711 1,739
Coryell County 1,119 1,314 1,385 1,544 1,569
Cottle County 846 994 1,047 1,168 1,187
Crane County 894 1,051 1,107 1,234 1,254
Crockett County 1,054 1,238 1,305 1,455 1,479
Crosby County 885 1,040 1,095 1,221 1,241
Culberson County 1,004 1,179 1,242 1,385 1,407
Dallam County 961 1,129 1,190 1,327 1,348
Dallas County 1,453 1,706 1,798 2,005 2,037
Dawson County 862 1,013 1,067 1,190 1,209
Deaf Smith County 1,000 1,175 1,238 1,380 1,403
Delta County 947 1,112 1,172 1,307 1,328
Denton County 1,717 2,017 2,125 2,370 2,408
DeWitt County 984 1,156 1,218 1,358 1,380
Dickens County 864 1,015 1,069 1,192 1,211
Dimmit County 905 1,062 1,120 1,248 1,268
Donley County 934 1,097 1,156 1,289 1,310
Duval County 925 1,086 1,145 1,276 1,297
Eastland County 873 1,026 1,081 1,205 1,225
Ector County 1,073 1,260 1,328 1,481 1,505
Edwards County 973 1,143 1,205 1,343 1,365
El Paso County 1,095 1,286 1,355 1,511 1,536
Ellis County 1,427 1,677 1,767 1,970 2,002
Erath County 1,144 1,343 1,415 1,578 1,603
Falls County 951 1,117 1,177 1,313 1,334
Fannin County 1,095 1,286 1,355 1,511 1,536
Fayette County 1,152 1,353 1,426 1,590 1,615
Fisher County 911 1,070 1,128 1,258 1,278
Floyd County 997 1,171 1,234 1,376 1,398
Foard County 884 1,039 1,094 1,220 1,240
Fort Bend County 1,736 2,039 2,148 2,395 2,434
Franklin County 1,067 1,254 1,321 1,473 1,497
Freestone County 1,027 1,207 1,272 1,418 1,441
Frio County 1,003 1,178 1,241 1,384 1,406
Gaines County 955 1,122 1,182 1,318 1,340
Galveston County 1,569 1,843 1,942 2,165 2,200
Garza County 921 1,082 1,140 1,271 1,292
Gillespie County 1,375 1,615 1,701 1,897 1,928
Glasscock County 1,094 1,284 1,353 1,509 1,533
Goliad County 1,021 1,199 1,263 1,409 1,431
Gonzales County 1,063 1,249 1,316 1,467 1,491
Gray County 952 1,118 1,178 1,314 1,335
Grayson County 1,208 1,419 1,495 1,667 1,694
Gregg County 1,141 1,340 1,412 1,575 1,600
Grimes County 1,049 1,233 1,299 1,448 1,472
Guadalupe County 1,343 1,578 1,663 1,854 1,884
Hale County 1,024 1,203 1,267 1,413 1,436
Hall County 916 1,075 1,133 1,264 1,284
Hamilton County 1,098 1,289 1,359 1,515 1,539
Hansford County 972 1,142 1,203 1,342 1,364
Hardeman County 938 1,101 1,161 1,294 1,315
Hardin County 1,154 1,355 1,428 1,592 1,618
Harris County 1,480 1,738 1,832 2,042 2,075
Harrison County 1,098 1,289 1,359 1,515 1,539
Hartley County 1,189 1,397 1,472 1,641 1,668
Haskell County 805 946 997 1,111 1,129
Hays County 1,526 1,793 1,889 2,106 2,140
Hemphill County 1,032 1,212 1,277 1,424 1,447
Henderson County 1,134 1,332 1,404 1,565 1,591
Hidalgo County 1,083 1,271 1,340 1,494 1,518
Hill County 1,115 1,309 1,380 1,538 1,563
Hockley County 1,008 1,184 1,248 1,391 1,413
Hood County 1,383 1,624 1,711 1,908 1,939
Hopkins County 1,125 1,321 1,392 1,552 1,577
Houston County 960 1,127 1,188 1,325 1,346
Howard County 990 1,163 1,225 1,366 1,388
Hudspeth County 779 915 964 1,075 1,093
Hunt County 1,168 1,372 1,446 1,612 1,638
Hutchinson County 929 1,091 1,150 1,282 1,303
Irion County 960 1,127 1,188 1,324 1,346
Jack County 1,034 1,215 1,280 1,427 1,450
Jackson County 917 1,077 1,135 1,266 1,286
Jasper County 975 1,145 1,207 1,345 1,367
Jeff Davis County 1,022 1,200 1,265 1,410 1,433
Jefferson County 1,181 1,387 1,461 1,629 1,656
Jim Hogg County 992 1,165 1,228 1,369 1,391
Jim Wells County 1,133 1,331 1,403 1,564 1,589
Johnson County 1,267 1,488 1,568 1,748 1,777
Jones County 933 1,096 1,155 1,288 1,309
Karnes County 998 1,172 1,235 1,377 1,399
Kaufman County 1,411 1,657 1,746 1,946 1,978
Kendall County 1,709 2,008 2,116 2,359 2,397
Kenedy County 979 1,150 1,212 1,351 1,373
Kent County 851 1,000 1,054 1,175 1,194
Kerr County 1,171 1,375 1,449 1,615 1,642
Kimble County 1,174 1,379 1,453 1,620 1,646
King County 1,215 1,427 1,504 1,677 1,704
Kinney County 920 1,081 1,139 1,270 1,290
Kleberg County 1,179 1,385 1,459 1,627 1,653
Knox County 879 1,033 1,088 1,214 1,233
La Salle County 1,096 1,287 1,357 1,513 1,537
Lamar County 1,069 1,256 1,323 1,475 1,499
Lamb County 942 1,106 1,166 1,300 1,321
Lampasas County 1,211 1,423 1,499 1,672 1,699
Lavaca County 969 1,138 1,199 1,337 1,359
Lee County 1,167 1,371 1,445 1,611 1,637
Leon County 1,094 1,285 1,354 1,510 1,535
Liberty County 1,120 1,315 1,386 1,545 1,570
Limestone County 985 1,157 1,219 1,359 1,381
Lipscomb County 955 1,121 1,181 1,317 1,339
Live Oak County 1,013 1,190 1,254 1,398 1,421
Llano County 1,182 1,388 1,462 1,631 1,657
Loving County 1,629 1,913 2,016 2,248 2,284
Lubbock County 1,181 1,387 1,461 1,629 1,656
Lynn County 1,084 1,273 1,342 1,496 1,520
Madison County 1,039 1,221 1,286 1,434 1,457
Marion County 920 1,080 1,138 1,269 1,290
Martin County 1,027 1,207 1,271 1,418 1,441
Mason County 1,059 1,244 1,311 1,462 1,485
Matagorda County 1,153 1,354 1,427 1,591 1,617
Maverick County 1,063 1,249 1,316 1,467 1,491
McCulloch County 914 1,073 1,131 1,261 1,282
McLennan County 1,215 1,427 1,503 1,676 1,703
McMullen County 856 1,006 1,060 1,182 1,201
Medina County 1,173 1,378 1,452 1,619 1,645
Menard County 849 997 1,050 1,171 1,190
Midland County 1,260 1,480 1,560 1,739 1,767
Milam County 1,099 1,291 1,361 1,517 1,542
Mills County 990 1,163 1,226 1,367 1,389
Mitchell County 944 1,109 1,169 1,303 1,324
Montague County 1,080 1,268 1,337 1,490 1,514
Montgomery County 1,527 1,793 1,889 2,107 2,141
Moore County 994 1,167 1,230 1,371 1,393
Morris County 973 1,143 1,205 1,343 1,365
Motley County 926 1,087 1,146 1,278 1,298
Nacogdoches County 1,077 1,265 1,333 1,487 1,511
Navarro County 1,092 1,282 1,351 1,507 1,531
Newton County 1,000 1,175 1,238 1,380 1,403
Nolan County 944 1,108 1,168 1,302 1,323
Nueces County 1,346 1,581 1,666 1,857 1,887
Ochiltree County 1,019 1,197 1,261 1,406 1,429
Oldham County 1,138 1,336 1,408 1,570 1,595
Orange County 1,066 1,253 1,320 1,472 1,495
Palo Pinto County 1,177 1,383 1,457 1,625 1,651
Panola County 1,052 1,236 1,302 1,452 1,475
Parker County 1,450 1,703 1,795 2,001 2,034
Parmer County 1,040 1,222 1,287 1,435 1,459
Pecos County 935 1,098 1,157 1,290 1,311
Polk County 953 1,119 1,179 1,315 1,336
Potter County 1,056 1,241 1,307 1,458 1,481
Presidio County 998 1,172 1,235 1,377 1,399
Rains County 1,088 1,277 1,346 1,501 1,525
Randall County 1,255 1,473 1,553 1,731 1,759
Reagan County 1,044 1,226 1,292 1,440 1,463
Real County 905 1,062 1,120 1,248 1,268
Red River County 1,003 1,178 1,241 1,384 1,406
Reeves County 967 1,136 1,197 1,335 1,356
Refugio County 1,021 1,199 1,263 1,409 1,431
Roberts County 988 1,160 1,222 1,363 1,385
Robertson County 1,122 1,318 1,389 1,549 1,574
Rockwall County 1,724 2,025 2,134 2,379 2,417
Runnels County 1,011 1,188 1,252 1,396 1,418
Rusk County 1,016 1,194 1,258 1,403 1,425
Sabine County 958 1,125 1,186 1,322 1,343
San Augustine County 1,066 1,252 1,319 1,470 1,494
San Jacinto County 1,087 1,276 1,345 1,500 1,524
San Patricio County 1,253 1,471 1,551 1,729 1,757
San Saba County 933 1,095 1,154 1,287 1,308
Schleicher County 992 1,165 1,228 1,369 1,391
Scurry County 1,066 1,253 1,320 1,472 1,495
Shackelford County 1,057 1,242 1,308 1,459 1,482
Shelby County 916 1,076 1,134 1,265 1,285
Sherman County 1,081 1,269 1,338 1,492 1,516
Smith County 1,241 1,458 1,536 1,712 1,740
Somervell County 1,321 1,551 1,634 1,822 1,852
Starr County 1,030 1,210 1,275 1,421 1,444
Stephens County 949 1,114 1,174 1,309 1,330
Sterling County 919 1,079 1,137 1,268 1,288
Stonewall County 831 976 1,028 1,147 1,165
Sutton County 1,144 1,343 1,415 1,578 1,603
Swisher County 969 1,138 1,199 1,337 1,359
Tarrant County 1,480 1,738 1,831 2,042 2,075
Taylor County 1,143 1,342 1,414 1,577 1,602
Terrell County 901 1,059 1,115 1,244 1,264
Terry County 1,011 1,188 1,252 1,396 1,418
Throckmorton County 910 1,068 1,126 1,255 1,276
Titus County 1,054 1,238 1,304 1,454 1,478
Tom Green County 1,083 1,272 1,341 1,495 1,519
Travis County 1,635 1,920 2,023 2,256 2,292
Trinity County 990 1,163 1,225 1,366 1,388
Tyler County 948 1,114 1,174 1,309 1,330
Upshur County 1,051 1,235 1,301 1,451 1,474
Upton County 836 982 1,035 1,154 1,172
Uvalde County 918 1,078 1,136 1,267 1,288
Val Verde County 1,102 1,294 1,364 1,521 1,545
Van Zandt County 1,109 1,302 1,372 1,530 1,555
Victoria County 1,178 1,384 1,458 1,626 1,652
Walker County 1,116 1,311 1,382 1,541 1,565
Waller County 1,356 1,592 1,678 1,871 1,901
Ward County 914 1,073 1,131 1,261 1,282
Washington County 1,271 1,493 1,574 1,755 1,783
Webb County 1,312 1,541 1,624 1,811 1,840
Wharton County 1,069 1,256 1,323 1,475 1,499
Wheeler County 982 1,153 1,215 1,355 1,377
Wichita County 1,122 1,318 1,389 1,549 1,574
Wilbarger County 944 1,109 1,169 1,303 1,324
Willacy County 985 1,157 1,219 1,359 1,381
Williamson County 1,572 1,847 1,946 2,170 2,205
Wilson County 1,262 1,482 1,562 1,742 1,770
Winkler County 853 1,002 1,056 1,177 1,196
Wise County 1,298 1,524 1,606 1,791 1,820
Wood County 1,060 1,245 1,311 1,462 1,486
Yoakum County 937 1,100 1,159 1,293 1,314
Young County 1,012 1,189 1,253 1,397 1,419
Zapata County 833 978 1,031 1,149 1,168
Zavala County 905 1,062 1,120 1,248 1,268

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Page Last Reviewed or Updated: 2012-08-01