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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 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
Alameda County 2,418 2,839 2,992 3,336 3,390
Alpine County 2,100 2,466 2,599 2,898 2,945
Amador County 1,718 2,018 2,126 2,370 2,409
Butte County 1,479 1,738 1,831 2,042 2,075
Calaveras County 1,690 1,985 2,092 2,333 2,370
Colusa County 1,484 1,743 1,837 2,048 2,081
Contra Costa County 2,359 2,771 2,920 3,256 3,308
Del Norte County 1,362 1,600 1,686 1,880 1,910
El Dorado County 2,084 2,447 2,579 2,876 2,922
Fresno County 1,516 1,780 1,876 2,092 2,126
Glenn County 1,416 1,663 1,752 1,953 1,985
Humboldt County 1,556 1,828 1,926 2,147 2,182
Imperial County 1,407 1,652 1,741 1,941 1,973
Inyo County 1,628 1,912 2,015 2,247 2,283
Kern County 1,441 1,692 1,783 1,988 2,020
Kings County 1,450 1,703 1,794 2,000 2,033
Lake County 1,473 1,730 1,823 2,033 2,065
Lassen County 1,509 1,772 1,867 2,082 2,115
Los Angeles County 2,146 2,521 2,656 2,961 3,009
Madera County 1,482 1,740 1,834 2,045 2,078
Marin County 3,050 3,582 3,775 4,209 4,277
Mariposa County 1,572 1,847 1,946 2,170 2,205
Mendocino County 1,717 2,017 2,125 2,369 2,408
Merced County 1,458 1,713 1,805 2,013 2,045
Modoc County 1,134 1,332 1,404 1,565 1,591
Mono County 1,862 2,186 2,304 2,569 2,610
Monterey County 2,018 2,371 2,498 2,785 2,830
Napa County 2,243 2,634 2,776 3,095 3,145
Nevada County 1,921 2,257 2,378 2,651 2,694
Orange County 2,366 2,779 2,928 3,265 3,317
Placer County 2,066 2,427 2,557 2,851 2,897
Plumas County 1,556 1,828 1,926 2,147 2,182
Riverside County 1,799 2,112 2,226 2,482 2,522
Sacramento County 1,715 2,014 2,122 2,366 2,404
San Benito County 2,236 2,626 2,767 3,085 3,135
San Bernardino County 1,681 1,974 2,080 2,319 2,357
San Diego County 2,199 2,582 2,721 3,034 3,083
San Francisco County 2,918 3,427 3,611 4,026 4,091
San Joaquin County 1,789 2,101 2,214 2,469 2,508
San Luis Obispo County 2,014 2,366 2,493 2,780 2,825
San Mateo County 2,871 3,372 3,553 3,962 4,026
Santa Barbara County 2,116 2,485 2,619 2,920 2,967
Santa Clara County 2,742 3,220 3,393 3,783 3,844
Santa Cruz County 2,443 2,870 3,024 3,372 3,426
Shasta County 1,462 1,717 1,809 2,017 2,050
Sierra County 1,332 1,564 1,648 1,838 1,867
Siskiyou County 1,335 1,568 1,652 1,842 1,872
Solano County 1,942 2,280 2,403 2,679 2,723
Sonoma County 2,111 2,480 2,613 2,913 2,961
Stanislaus County 1,614 1,896 1,998 2,228 2,264
Sutter County 1,529 1,796 1,892 2,110 2,144
Tehama County 1,325 1,556 1,640 1,829 1,858
Trinity County 1,467 1,722 1,815 2,024 2,056
Tulare County 1,366 1,605 1,691 1,885 1,916
Tuolumne County 1,547 1,816 1,914 2,134 2,169
Ventura County 2,242 2,633 2,775 3,094 3,144
Yolo County 1,904 2,236 2,356 2,627 2,669
Yuba County 1,486 1,745 1,839 2,050 2,084

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Page Last Reviewed or Updated: 02-Sep-2016