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 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Alameda County 2,672 3,138 3,307 3,687 3,747
Alpine County 1,799 2,113 2,227 2,483 2,523
Amador County 1,764 2,072 2,183 2,434 2,473
Butte County 1,606 1,887 1,988 2,217 2,252
Calaveras County 1,841 2,162 2,278 2,540 2,581
Colusa County 1,607 1,888 1,989 2,218 2,254
Contra Costa County 2,531 2,972 3,132 3,492 3,549
Del Norte County 1,447 1,700 1,791 1,997 2,029
El Dorado County 2,183 2,564 2,702 3,013 3,061
Fresno County 1,614 1,895 1,997 2,227 2,263
Glenn County 1,486 1,745 1,839 2,050 2,084
Humboldt County 1,702 1,999 2,106 2,348 2,386
Imperial County 1,481 1,740 1,833 2,044 2,077
Inyo County 1,845 2,167 2,283 2,546 2,587
Kern County 1,538 1,807 1,904 2,123 2,157
Kings County 1,479 1,738 1,831 2,042 2,075
Lake County 1,567 1,840 1,939 2,162 2,197
Lassen County 1,484 1,743 1,837 2,048 2,081
Los Angeles County 2,335 2,743 2,890 3,222 3,274
Madera County 1,540 1,809 1,906 2,125 2,159
Marin County 3,265 3,835 4,041 4,506 4,578
Mariposa County 1,655 1,944 2,048 2,284 2,320
Mendocino County 1,845 2,167 2,283 2,546 2,587
Merced County 1,496 1,758 1,852 2,065 2,098
Modoc County 1,178 1,384 1,458 1,626 1,652
Mono County 1,909 2,242 2,363 2,635 2,677
Monterey County 2,129 2,501 2,635 2,938 2,985
Napa County 2,418 2,840 2,993 3,337 3,391
Nevada County 1,999 2,348 2,474 2,759 2,803
Orange County 2,578 3,028 3,191 3,558 3,615
Placer County 2,225 2,614 2,754 3,071 3,120
Plumas County 1,572 1,846 1,945 2,169 2,204
Riverside County 1,913 2,247 2,368 2,640 2,683
Sacramento County 1,856 2,180 2,297 2,561 2,603
San Benito County 2,293 2,693 2,838 3,164 3,215
San Bernardino County 1,742 2,046 2,156 2,404 2,443
San Diego County 2,371 2,784 2,934 3,271 3,324
San Francisco County 3,243 3,808 4,013 4,474 4,547
San Joaquin County 1,834 2,154 2,270 2,531 2,572
San Luis Obispo County 2,195 2,577 2,716 3,028 3,077
San Mateo County 3,146 3,694 3,893 4,341 4,411
Santa Barbara County 2,229 2,618 2,759 3,076 3,126
Santa Clara County 3,016 3,543 3,733 4,162 4,229
Santa Cruz County 2,605 3,060 3,224 3,595 3,653
Shasta County 1,594 1,872 1,973 2,200 2,235
Sierra County 1,433 1,684 1,774 1,978 2,010
Siskiyou County 1,390 1,632 1,720 1,918 1,949
Solano County 2,033 2,388 2,516 2,805 2,851
Sonoma County 2,255 2,649 2,791 3,112 3,162
Stanislaus County 1,668 1,959 2,064 2,301 2,339
Sutter County 1,677 1,970 2,076 2,315 2,352
Tehama County 1,398 1,642 1,730 1,929 1,960
Trinity County 1,450 1,703 1,794 2,000 2,033
Tulare County 1,441 1,693 1,784 1,989 2,021
Tuolumne County 1,702 2,000 2,107 2,349 2,387
Ventura County 2,394 2,812 2,963 3,304 3,357
Yolo County 2,103 2,470 2,603 2,902 2,949
Yuba County 1,646 1,933 2,037 2,271 2,308