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California - 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 27, 2017 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
Alameda County

2,409

2,830

2,982

3,325

3,379

Alpine County

2,026

2,379

2,507

2,795

2,840

Amador County

1,713

2,012

2,120

2,364

2,402

Butte County

1,494

1,755

1,849

2,062

2,095

Calaveras County

1,679

1,972

2,078

2,317

2,354

Colusa County

1,454

1,707

1,799

2,006

2,038

Contra Costa County

2,341

2,749

2,897

3,230

3,282

Del Norte County

1,404

1,649

1,738

1,938

1,969

El Dorado County

2,066

2,427

2,557

2,851

2,897

Fresno County

1,519

1,784

1,880

2,096

2,130

Glenn County

1,397

1,641

1,729

1,928

1,959

Humboldt County

1,581

1,857

1,957

2,182

2,217

Imperial County

1,419

1,666

1,756

1,958

1,990

Inyo County

1,702

1,999

2,106

2,348

2,386

Kern County

1,450

1,703

1,795

2,001

2,034

Kings County

1,441

1,692

1,783

1,988

2,020

Lake County

1,496

1,758

1,852

2,065

2,098

Lassen County

1,488

1,748

1,842

2,054

2,087

Los Angeles County

2,162

2,540

2,676

2,984

3,032

Madera County

1,463

1,719

1,811

2,019

2,052

Marin County

3,032

3,562

3,753

4,185

4,252

Mariposa County

1,576

1,851

1,950

2,174

2,209

Mendocino County

1,716

2,016

2,124

2,368

2,406

Merced County

1,383

1,625

1,712

1,909

1,940

Modoc County

1,063

1,248

1,315

1,466

1,490

Mono County

1,916

2,250

2,371

2,644

2,686

Monterey County

2,009

2,359

2,486

2,772

2,817

Napa County

2,223

2,611

2,751

3,067

3,117

Nevada County

1,929

2,265

2,387

2,662

2,704

Orange County

2,381

2,797

2,947

3,286

3,339

Placer County

2,057

2,416

2,546

2,839

2,885

Plumas County

1,522

1,788

1,884

2,101

2,135

Riverside County

1,776

2,086

2,198

2,451

2,490

Sacramento County

1,707

2,005

2,113

2,356

2,394

San Benito County

2,138

2,511

2,646

2,950

2,998

San Bernardino County

1,673

1,964

2,070

2,308

2,345

San Diego County

2,203

2,588

2,727

3,041

3,090

San Francisco County

2,943

3,456

3,642

4,061

4,126

San Joaquin County

1,703

2,000

2,108

2,350

2,388

San Luis Obispo County

2,050

2,408

2,537

2,829

2,874

San Mateo County

2,876

3,378

3,560

3,969

4,033

Santa Barbara County

2,122

2,492

2,626

2,928

2,975

Santa Clara County

2,751

3,231

3,405

3,797

3,858

Santa Cruz County

2,416

2,838

2,990

3,334

3,388

Shasta County

1,475

1,732

1,825

2,035

2,068

Sierra County

1,394

1,637

1,725

1,923

1,954

Siskiyou County

1,327

1,558

1,642

1,831

1,860

Solano County

1,915

2,249

2,370

2,643

2,685

Sonoma County

2,097

2,463

2,595

2,893

2,940

Stanislaus County

1,553

1,824

1,922

2,143

2,178

Sutter County

1,509

1,772

1,867

2,082

2,115

Tehama County

1,326

1,557

1,641

1,830

1,859

Trinity County

1,459

1,714

1,806

2,014

2,046

Tulare County

1,382

1,623

1,710

1,907

1,937

Tuolumne County

1,569

1,843

1,942

2,165

2,200

Ventura County

2,254

2,647

2,789

3,110

3,160

Yolo County

1,906

2,239

2,359

2,630

2,673

Yuba County

1,506

1,769

1,864

2,078

2,112


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Page Last Reviewed or Updated: 03-Apr-2017