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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Alameda County

2,552

2,997

3,158

3,521

3,578

Alpine County

1,971

2,315

2,439

2,719

2,763

Amador County

1,702

1,999

2,106

2,348

2,386

Butte County

1,539

1,808

1,905

2,124

2,158

Calaveras County

1,796

2,110

2,223

2,479

2,519

Colusa County

1,537

1,805

1,902

2,121

2,155

Contra Costa County

2,425

2,848

3,001

3,346

3,400

Del Norte County

1,429

1,678

1,768

1,971

2,003

El Dorado County

2,120

2,490

2,624

2,926

2,973

Fresno County

1,559

1,832

1,930

2,152

2,187

Glenn County

1,450

1,703

1,795

2,001

2,034

Humboldt County

1,626

1,909

2,012

2,243

2,280

Imperial County

1,454

1,707

1,799

2,006

2,038

Inyo County

1,759

2,066

2,177

2,427

2,467

Kern County

1,495

1,756

1,850

2,063

2,096

Kings County

1,439

1,690

1,781

1,986

2,018

Lake County

1,551

1,821

1,919

2,140

2,174

Lassen County

1,468

1,724

1,817

2,026

2,059

Los Angeles County

2,258

2,652

2,795

3,116

3,167

Madera County

1,492

1,752

1,846

2,058

2,092

Marin County

3,139

3,687

3,885

4,332

4,402

Mariposa County

1,623

1,907

2,009

2,240

2,276

Mendocino County

1,765

2,074

2,185

2,436

2,476

Merced County

1,437

1,688

1,779

1,984

2,016

Modoc County

1,115

1,310

1,380

1,539

1,564

Mono County

1,916

2,250

2,371

2,644

2,686

Monterey County

2,065

2,426

2,556

2,850

2,896

Napa County

2,328

2,734

2,881

3,212

3,264

Nevada County

1,967

2,310

2,434

2,714

2,758

Orange County

2,493

2,929

3,086

3,441

3,496

Placer County

2,144

2,519

2,654

2,959

3,007

Plumas County

1,562

1,834

1,933

2,155

2,190

Riverside County

1,828

2,147

2,262

2,522

2,563

Sacramento County

1,765

2,073

2,184

2,435

2,474

San Benito County

2,245

2,637

2,779

3,099

3,149

San Bernardino County

1,703

2,000

2,108

2,350

2,388

San Diego County

2,297

2,698

2,843

3,170

3,221

San Francisco County

3,115

3,658

3,855

4,298

4,368

San Joaquin County

1,762

2,070

2,181

2,432

2,471

San Luis Obispo County

2,098

2,464

2,596

2,895

2,941

San Mateo County

3,024

3,552

3,743

4,173

4,241

Santa Barbara County

2,167

2,545

2,682

2,990

3,039

Santa Clara County

2,883

3,386

3,568

3,978

4,043

Santa Cruz County

2,520

2,960

3,119

3,478

3,534

Shasta County

1,536

1,804

1,901

2,120

2,154

Sierra County

1,429

1,678

1,768

1,971

2,003

Siskiyou County

1,330

1,562

1,646

1,835

1,865

Solano County

1,957

2,298

2,422

2,701

2,744

Sonoma County

2,176

2,556

2,693

3,003

3,051

Stanislaus County

1,595

1,873

1,974

2,201

2,237

Sutter County

1,593

1,870

1,971

2,198

2,233

Tehama County

1,386

1,628

1,715

1,912

1,943

Trinity County

1,457

1,711

1,803

2,010

2,043

Tulare County

1,403

1,648

1,737

1,937

1,968

Tuolumne County

1,644

1,931

2,035

2,269

2,306

Ventura County

2,326

2,732

2,879

3,210

3,262

Yolo County

2,002

2,352

2,478

2,763

2,808

Yuba County

1,585

1,862

1,962

2,188

2,223


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