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 Appling County 1,021 1,199 1,263 1,408 1,431 Atkinson County 1,029 1,208 1,273 1,419 1,442 Bacon County 1,023 1,201 1,266 1,412 1,434 Baker County 1,030 1,210 1,275 1,422 1,445 Baldwin County 1,286 1,510 1,591 1,774 1,803 Banks County 1,246 1,463 1,542 1,719 1,747 Barrow County 1,266 1,487 1,567 1,747 1,775 Bartow County 1,323 1,554 1,637 1,825 1,855 Ben Hill County 1,054 1,237 1,304 1,454 1,477 Berrien County 1,046 1,228 1,294 1,443 1,466 Bibb County 1,263 1,483 1,563 1,743 1,771 Bleckley County 1,181 1,387 1,462 1,630 1,656 Brantley County 1,156 1,358 1,431 1,596 1,621 Brooks County 1,177 1,383 1,457 1,625 1,651 Bryan County 1,601 1,880 1,981 2,209 2,244 Bulloch County 1,265 1,486 1,566 1,746 1,774 Burke County 1,222 1,435 1,512 1,686 1,713 Butts County 1,237 1,453 1,531 1,707 1,735 Calhoun County 1,060 1,245 1,312 1,463 1,486 Camden County 1,370 1,609 1,695 1,890 1,920 Candler County 1,165 1,368 1,442 1,608 1,634 Carroll County 1,234 1,449 1,527 1,703 1,730 Catoosa County 1,233 1,448 1,526 1,701 1,729 Charlton County 1,159 1,361 1,434 1,599 1,625 Chatham County 1,498 1,759 1,854 2,067 2,101 Chattahoochee County 1,116 1,311 1,381 1,540 1,565 Chattooga County 1,096 1,287 1,356 1,512 1,536 Cherokee County 1,609 1,889 1,991 2,220 2,256 Clarke County 1,324 1,555 1,639 1,827 1,857 Clay County 1,160 1,363 1,436 1,601 1,627 Clayton County 1,231 1,446 1,524 1,699 1,727 Clinch County 1,077 1,265 1,333 1,486 1,510 Cobb County 1,614 1,895 1,997 2,227 2,263 Coffee County 1,158 1,360 1,433 1,598 1,624 Colquitt County 1,088 1,278 1,347 1,502 1,526 Columbia County 1,483 1,742 1,836 2,047 2,080 Cook County 1,164 1,368 1,441 1,607 1,633 Coweta County 1,481 1,740 1,833 2,044 2,077 Crawford County 1,171 1,375 1,449 1,616 1,642 Crisp County 1,109 1,302 1,372 1,530 1,554 Dade County 1,210 1,421 1,497 1,669 1,696 Dawson County 1,474 1,731 1,824 2,034 2,067 Decatur County 1,185 1,392 1,467 1,636 1,662 DeKalb County 1,548 1,818 1,916 2,136 2,171 Dodge County 1,092 1,283 1,352 1,507 1,532 Dooly County 1,053 1,237 1,303 1,453 1,476 Dougherty County 1,213 1,424 1,501 1,674 1,701 Douglas County 1,395 1,639 1,727 1,926 1,957 Early County 1,132 1,330 1,401 1,562 1,587 Echols County 1,042 1,223 1,289 1,437 1,460 Effingham County 1,376 1,616 1,703 1,899 1,929 Elbert County 1,121 1,316 1,387 1,547 1,571 Emanuel County 1,096 1,288 1,357 1,513 1,537 Evans County 1,135 1,333 1,405 1,567 1,592 Fannin County 1,273 1,495 1,575 1,756 1,784 Fayette County 1,778 2,089 2,201 2,454 2,494 Floyd County 1,273 1,495 1,575 1,756 1,784 Forsyth County 1,865 2,190 2,308 2,573 2,615 Franklin County 1,158 1,360 1,433 1,598 1,624 Fulton County 1,824 2,142 2,257 2,517 2,557 Gilmer County 1,251 1,469 1,548 1,726 1,754 Glascock County 1,120 1,315 1,386 1,545 1,570 Glynn County 1,408 1,654 1,743 1,943 1,975 Gordon County 1,174 1,379 1,453 1,620 1,646 Grady County 1,193 1,402 1,477 1,647 1,673 Greene County 1,527 1,794 1,890 2,107 2,141 Gwinnett County 1,563 1,836 1,935 2,158 2,192 Habersham County 1,277 1,500 1,581 1,763 1,791 Hall County 1,407 1,652 1,741 1,941 1,973 Hancock County 1,192 1,400 1,475 1,645 1,671 Haralson County 1,236 1,452 1,530 1,706 1,733 Harris County 1,648 1,935 2,039 2,273 2,310 Hart County 1,231 1,446 1,524 1,699 1,727 Heard County 1,177 1,383 1,457 1,625 1,651 Henry County 1,441 1,693 1,784 1,989 2,021 Houston County 1,293 1,518 1,600 1,784 1,813 Irwin County 1,057 1,241 1,308 1,458 1,482 Jackson County 1,392 1,635 1,723 1,921 1,952 Jasper County 1,214 1,426 1,503 1,676 1,703 Jeff Davis County 1,003 1,178 1,241 1,384 1,406 Jefferson County 1,130 1,328 1,399 1,560 1,585 Jenkins County 1,013 1,190 1,254 1,398 1,421 Johnson County 1,018 1,196 1,260 1,405 1,428 Jones County 1,383 1,625 1,712 1,909 1,940 Lamar County 1,271 1,493 1,573 1,754 1,782 Lanier County 1,180 1,386 1,461 1,629 1,655 Laurens County 1,204 1,414 1,490 1,661 1,688 Lee County 1,316 1,546 1,629 1,816 1,846 Liberty County 1,224 1,438 1,515 1,689 1,716 Lincoln County 1,439 1,690 1,781 1,986 2,018 Long County 1,259 1,479 1,558 1,737 1,765 Lowndes County 1,256 1,475 1,554 1,733 1,761 Lumpkin County 1,335 1,568 1,652 1,842 1,872 Macon County 1,059 1,244 1,311 1,462 1,485 Madison County 1,180 1,386 1,461 1,629 1,655 Marion County 1,290 1,515 1,596 1,780 1,808 McDuffie County 1,185 1,391 1,466 1,635 1,661 McIntosh County 1,273 1,496 1,576 1,757 1,786 Meriwether County 1,196 1,405 1,480 1,650 1,677 Miller County 1,170 1,374 1,448 1,615 1,641 Mitchell County 1,196 1,405 1,480 1,650 1,677 Monroe County 1,382 1,623 1,710 1,907 1,937 Montgomery County 1,151 1,351 1,424 1,588 1,613 Morgan County 1,473 1,730 1,823 2,033 2,065 Murray County 1,115 1,310 1,380 1,539 1,564 Muscogee County 1,329 1,561 1,645 1,834 1,864 Newton County 1,312 1,541 1,624 1,811 1,840 Oconee County 1,718 2,018 2,126 2,370 2,409 Oglethorpe County 1,247 1,464 1,543 1,720 1,748 Paulding County 1,365 1,603 1,689 1,883 1,914 Peach County 1,279 1,502 1,583 1,765 1,794 Pickens County 1,413 1,660 1,749 1,950 1,982 Pierce County 1,129 1,326 1,397 1,558 1,583 Pike County 1,441 1,693 1,784 1,989 2,021 Polk County 1,190 1,398 1,473 1,642 1,669 Pulaski County 1,200 1,409 1,485 1,656 1,683 Putnam County 1,269 1,491 1,571 1,752 1,780 Quitman County 987 1,159 1,221 1,361 1,383 Rabun County 1,316 1,546 1,629 1,816 1,846 Randolph County 1,046 1,228 1,294 1,443 1,466 Richmond County 1,210 1,421 1,497 1,669 1,696 Rockdale County 1,387 1,628 1,716 1,913 1,944 Schley County 1,218 1,431 1,508 1,681 1,709 Screven County 1,115 1,310 1,380 1,539 1,564 Seminole County 1,130 1,328 1,399 1,560 1,585 Spalding County 1,243 1,460 1,538 1,715 1,743 Stephens County 1,089 1,279 1,348 1,503 1,527 Stewart County 1,061 1,246 1,313 1,464 1,488 Sumter County 1,104 1,296 1,366 1,523 1,548 Talbot County 1,168 1,372 1,446 1,612 1,638 Taliaferro County 1,138 1,337 1,409 1,571 1,596 Tattnall County 1,133 1,330 1,402 1,563 1,588 Taylor County 1,068 1,255 1,322 1,474 1,498 Telfair County 972 1,142 1,203 1,341 1,363 Terrell County 1,148 1,349 1,421 1,584 1,610 Thomas County 1,279 1,502 1,583 1,765 1,794 Tift County 1,240 1,457 1,535 1,712 1,739 Toombs County 1,158 1,360 1,433 1,598 1,624 Towns County 1,288 1,513 1,594 1,777 1,806 Treutlen County 962 1,130 1,191 1,328 1,349 Troup County 1,251 1,469 1,548 1,726 1,754 Turner County 1,026 1,205 1,270 1,416 1,439 Twiggs County 1,142 1,341 1,413 1,575 1,601 Union County 1,250 1,468 1,547 1,725 1,753 Upson County 1,095 1,286 1,355 1,511 1,535 Walker County 1,146 1,346 1,418 1,581 1,607 Walton County 1,400 1,645 1,733 1,932 1,963 Ware County 1,086 1,275 1,344 1,499 1,523 Warren County 1,082 1,271 1,339 1,493 1,517 Washington County 1,190 1,398 1,473 1,642 1,669 Wayne County 1,193 1,401 1,476 1,646 1,672 Webster County 1,118 1,313 1,384 1,543 1,568 Wheeler County 1,002 1,177 1,240 1,383 1,405 White County 1,317 1,547 1,630 1,817 1,847 Whitfield County 1,174 1,379 1,453 1,620 1,646 Wilcox County 1,095 1,286 1,355 1,511 1,535 Wilkes County 1,178 1,384 1,458 1,626 1,652 Wilkinson County 1,122 1,317 1,388 1,548 1,573 Worth County 1,118 1,313 1,384 1,543 1,568 Related Topics Local Standards: Housing and Utilities