Georgia - 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 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Appling County 1,168 1,372 1,446 1,612 1,638
Atkinson County 1,211 1,423 1,499 1,671 1,698
Bacon County 1,138 1,336 1,408 1,570 1,595
Baker County 1,129 1,326 1,397 1,558 1,583
Baldwin County 1,432 1,682 1,772 1,976 2,008
Banks County 1,401 1,646 1,734 1,933 1,965
Barrow County 1,415 1,662 1,751 1,952 1,984
Bartow County 1,479 1,737 1,830 2,040 2,073
Ben Hill County 1,172 1,376 1,450 1,617 1,643
Berrien County 1,151 1,352 1,425 1,589 1,615
Bibb County 1,399 1,644 1,732 1,931 1,962
Bleckley County 1,292 1,517 1,599 1,783 1,812
Brantley County 1,287 1,512 1,593 1,776 1,805
Brooks County 1,340 1,573 1,658 1,849 1,879
Bryan County 1,816 2,132 2,247 2,505 2,546
Bulloch County 1,376 1,616 1,703 1,899 1,929
Burke County 1,327 1,558 1,642 1,831 1,860
Butts County 1,353 1,590 1,675 1,868 1,898
Calhoun County 1,209 1,420 1,496 1,668 1,695
Camden County 1,504 1,766 1,861 2,075 2,109
Candler County 1,257 1,477 1,556 1,735 1,763
Carroll County 1,371 1,610 1,697 1,892 1,923
Catoosa County 1,351 1,587 1,672 1,864 1,894
Charlton County 1,215 1,427 1,504 1,677 1,704
Chatham County 1,648 1,936 2,040 2,275 2,311
Chattahoochee County 1,294 1,519 1,601 1,785 1,814
Chattooga County 1,199 1,408 1,484 1,655 1,681
Cherokee County 1,807 2,123 2,237 2,494 2,535
Clarke County 1,449 1,702 1,793 1,999 2,031
Clay County 1,296 1,522 1,604 1,788 1,817
Clayton County 1,377 1,617 1,704 1,900 1,931
Clinch County 1,155 1,356 1,429 1,593 1,619
Cobb County 1,805 2,120 2,234 2,491 2,531
Coffee County 1,302 1,530 1,612 1,797 1,826
Colquitt County 1,240 1,457 1,535 1,712 1,739
Columbia County 1,656 1,945 2,050 2,286 2,323
Cook County 1,268 1,489 1,569 1,749 1,778
Coweta County 1,652 1,941 2,045 2,280 2,317
Crawford County 1,227 1,441 1,518 1,693 1,720
Crisp County 1,260 1,480 1,560 1,739 1,767
Dade County 1,323 1,554 1,637 1,825 1,855
Dawson County 1,643 1,929 2,033 2,267 2,303
Decatur County 1,284 1,508 1,589 1,772 1,800
DeKalb County 1,750 2,056 2,166 2,415 2,454
Dodge County 1,213 1,424 1,501 1,674 1,701
Dooly County 1,202 1,412 1,488 1,659 1,686
Dougherty County 1,357 1,594 1,680 1,873 1,903
Douglas County 1,538 1,806 1,903 2,122 2,156
Early County 1,306 1,534 1,616 1,802 1,831
Echols County 1,134 1,331 1,403 1,564 1,590
Effingham County 1,526 1,793 1,889 2,106 2,140
Elbert County 1,260 1,479 1,559 1,738 1,766
Emanuel County 1,201 1,410 1,486 1,657 1,684
Evans County 1,192 1,400 1,475 1,645 1,671
Fannin County 1,387 1,628 1,716 1,913 1,944
Fayette County 1,975 2,319 2,444 2,725 2,769
Floyd County 1,387 1,629 1,717 1,914 1,945
Forsyth County 2,102 2,469 2,602 2,901 2,948
Franklin County 1,284 1,508 1,589 1,772 1,800
Fulton County 2,056 2,414 2,544 2,837 2,882
Gilmer County 1,355 1,591 1,677 1,870 1,900
Glascock County 1,280 1,503 1,584 1,766 1,795
Glynn County 1,568 1,842 1,941 2,164 2,199
Gordon County 1,299 1,526 1,608 1,793 1,822
Grady County 1,332 1,565 1,649 1,839 1,868
Greene County 1,697 1,993 2,100 2,342 2,379
Gwinnett County 1,742 2,046 2,156 2,404 2,443
Habersham County 1,417 1,665 1,754 1,956 1,987
Hall County 1,567 1,840 1,939 2,162 2,197
Hancock County 1,307 1,535 1,617 1,803 1,832
Haralson County 1,396 1,640 1,728 1,927 1,958
Harris County 1,812 2,129 2,243 2,501 2,541
Hart County 1,362 1,600 1,686 1,880 1,910
Heard County 1,328 1,559 1,643 1,832 1,862
Henry County 1,607 1,888 1,989 2,218 2,254
Houston County 1,440 1,691 1,782 1,987 2,019
Irwin County 1,193 1,401 1,476 1,646 1,672
Jackson County 1,549 1,819 1,917 2,137 2,172
Jasper County 1,342 1,576 1,661 1,852 1,882
Jeff Davis County 1,122 1,317 1,388 1,548 1,573
Jefferson County 1,204 1,414 1,490 1,661 1,688
Jenkins County 1,128 1,325 1,396 1,557 1,582
Johnson County 1,091 1,281 1,350 1,505 1,530
Jones County 1,515 1,779 1,875 2,091 2,124
Lamar County 1,417 1,665 1,754 1,956 1,987
Lanier County 1,280 1,503 1,584 1,766 1,795
Laurens County 1,306 1,534 1,616 1,802 1,831
Lee County 1,429 1,679 1,769 1,972 2,004
Liberty County 1,348 1,583 1,668 1,860 1,890
Lincoln County 1,593 1,870 1,971 2,198 2,233
Long County 1,427 1,676 1,766 1,969 2,001
Lowndes County 1,387 1,629 1,717 1,914 1,945
Lumpkin County 1,451 1,704 1,796 2,003 2,035
McDuffie County 1,307 1,535 1,618 1,804 1,833
McIntosh County 1,407 1,652 1,741 1,941 1,973
Macon County 1,192 1,400 1,475 1,645 1,671
Madison County 1,296 1,522 1,604 1,788 1,817
Marion County 1,434 1,684 1,775 1,979 2,011
Meriwether County 1,348 1,583 1,668 1,860 1,890
Miller County 1,291 1,517 1,598 1,782 1,811
Mitchell County 1,298 1,525 1,607 1,792 1,821
Monroe County 1,567 1,840 1,939 2,162 2,197
Montgomery County 1,285 1,509 1,590 1,773 1,801
Morgan County 1,620 1,903 2,005 2,236 2,272
Murray County 1,225 1,439 1,516 1,690 1,718
Muscogee County 1,481 1,740 1,833 2,044 2,077
Newton County 1,471 1,728 1,821 2,030 2,063
Oconee County 1,872 2,199 2,317 2,583 2,625
Oglethorpe County 1,352 1,588 1,673 1,865 1,896
Paulding County 1,530 1,797 1,894 2,112 2,146
Peach County 1,418 1,665 1,755 1,957 1,988
Pickens County 1,547 1,816 1,914 2,134 2,169
Pierce County 1,277 1,500 1,581 1,763 1,791
Pike County 1,550 1,820 1,918 2,139 2,173
Polk County 1,268 1,489 1,569 1,749 1,778
Pulaski County 1,297 1,523 1,605 1,790 1,818
Putnam County 1,376 1,616 1,703 1,899 1,929
Quitman County 1,077 1,265 1,333 1,486 1,510
Rabun County 1,466 1,721 1,814 2,023 2,055
Randolph County 1,122 1,318 1,389 1,549 1,574
Richmond County 1,348 1,583 1,668 1,860 1,890
Rockdale County 1,566 1,839 1,938 2,161 2,196
Schley County 1,377 1,617 1,704 1,900 1,931
Screven County 1,256 1,475 1,554 1,733 1,761
Seminole County 1,226 1,440 1,517 1,691 1,719
Spalding County 1,372 1,611 1,698 1,893 1,924
Stephens County 1,308 1,536 1,619 1,805 1,834
Stewart County 1,176 1,381 1,455 1,622 1,649
Sumter County 1,269 1,491 1,571 1,752 1,780
Talbot County 1,345 1,580 1,665 1,856 1,886
Taliaferro County 1,290 1,516 1,597 1,781 1,809
Tattnall County 1,240 1,457 1,535 1,712 1,739
Taylor County 1,242 1,459 1,537 1,714 1,741
Telfair County 1,093 1,284 1,353 1,509 1,533
Terrell County 1,253 1,472 1,551 1,729 1,757
Thomas County 1,444 1,696 1,787 1,993 2,025
Tift County 1,408 1,654 1,743 1,943 1,975
Toombs County 1,299 1,526 1,608 1,793 1,822
Towns County 1,425 1,673 1,763 1,966 1,997
Treutlen County 1,056 1,240 1,307 1,457 1,481
Troup County 1,395 1,639 1,727 1,926 1,957
Turner County 1,181 1,387 1,462 1,630 1,656
Twiggs County 1,191 1,399 1,474 1,644 1,670
Union County 1,416 1,664 1,753 1,955 1,986
Upson County 1,223 1,437 1,514 1,688 1,715
Walker County 1,289 1,514 1,595 1,778 1,807
Walton County 1,563 1,835 1,934 2,156 2,191
Ware County 1,192 1,400 1,475 1,645 1,671
Warren County 1,188 1,395 1,470 1,639 1,666
Washington County 1,307 1,535 1,617 1,803 1,832
Wayne County 1,235 1,450 1,528 1,704 1,731
Webster County 1,257 1,477 1,556 1,735 1,763
Wheeler County 1,138 1,336 1,408 1,570 1,595
White County 1,454 1,708 1,800 2,007 2,039
Whitfield County 1,303 1,531 1,613 1,798 1,828
Wilcox County 1,177 1,383 1,457 1,625 1,651
Wilkes County 1,301 1,528 1,610 1,795 1,824
Wilkinson County 1,231 1,446 1,524 1,699 1,727
Worth County 1,261 1,481 1,561 1,741 1,769