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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 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
Appling County 974 1,144 1,206 1,345 1,366
Atkinson County 932 1,094 1,153 1,286 1,306
Bacon County 891 1,047 1,103 1,230 1,250
Baker County 1,055 1,239 1,306 1,456 1,480
Baldwin County 1,179 1,385 1,459 1,627 1,653
Banks County 1,219 1,432 1,509 1,683 1,710
Barrow County 1,234 1,449 1,527 1,703 1,730
Bartow County 1,200 1,409 1,485 1,656 1,683
Ben Hill County 950 1,116 1,176 1,311 1,332
Berrien County 986 1,158 1,220 1,360 1,382
Bibb County 1,213 1,424 1,501 1,674 1,701
Bleckley County 1,054 1,237 1,304 1,454 1,477
Brantley County 996 1,170 1,233 1,375 1,397
Brooks County 1,058 1,243 1,310 1,461 1,484
Bryan County 1,465 1,721 1,813 2,021 2,054
Bulloch County 1,194 1,403 1,478 1,648 1,675
Burke County 981 1,152 1,214 1,354 1,375
Butts County 1,217 1,429 1,506 1,679 1,706
Calhoun County 978 1,149 1,211 1,350 1,372
Camden County 1,428 1,677 1,767 1,970 2,002
Candler County 1,055 1,239 1,306 1,456 1,480
Carroll County 1,179 1,385 1,459 1,627 1,653
Catoosa County 1,159 1,361 1,434 1,599 1,625
Charlton County 1,030 1,210 1,275 1,422 1,445
Chatham County 1,397 1,641 1,729 1,928 1,959
Chattahoochee County 994 1,167 1,230 1,371 1,394
Chattooga County 977 1,147 1,209 1,348 1,370
Cherokee County 1,500 1,761 1,856 2,069 2,103
Clarke County 1,258 1,478 1,557 1,736 1,764
Clay County 1,100 1,292 1,361 1,518 1,542
Clayton County 1,215 1,427 1,504 1,677 1,704
Clinch County 1,112 1,306 1,376 1,534 1,559
Cobb County 1,546 1,815 1,913 2,133 2,167
Coffee County 1,007 1,182 1,246 1,389 1,412
Colquitt County 995 1,168 1,231 1,373 1,395
Columbia County 1,358 1,595 1,681 1,874 1,905
Cook County 1,048 1,231 1,297 1,446 1,470
Coweta County 1,384 1,626 1,713 1,910 1,941
Crawford County 1,132 1,330 1,401 1,562 1,587
Crisp County 988 1,161 1,223 1,364 1,386
Dade County 1,097 1,289 1,358 1,514 1,539
Dawson County 1,492 1,753 1,847 2,059 2,093
Decatur County 1,094 1,285 1,354 1,510 1,534
DeKalb County 1,479 1,737 1,830 2,040 2,073
Dodge County 1,013 1,190 1,254 1,398 1,421
Dooly County 947 1,112 1,172 1,307 1,328
Dougherty County 1,151 1,351 1,424 1,588 1,613
Douglas County 1,352 1,588 1,673 1,865 1,896
Early County 1,058 1,243 1,310 1,461 1,484
Echols County 1,014 1,191 1,255 1,399 1,422
Effingham County 1,336 1,569 1,653 1,843 1,873
Elbert County 1,024 1,202 1,267 1,413 1,436
Emanuel County 983 1,155 1,217 1,357 1,379
Evans County 1,098 1,290 1,359 1,515 1,540
Fannin County 1,172 1,376 1,450 1,617 1,643
Fayette County 1,708 2,006 2,114 2,357 2,395
Floyd County 1,172 1,377 1,451 1,618 1,644
Forsyth County 1,726 2,027 2,136 2,382 2,420
Franklin County 1,154 1,355 1,428 1,592 1,618
Fulton County 1,753 2,059 2,170 2,420 2,459
Gilmer County 1,183 1,389 1,464 1,632 1,659
Glascock County 987 1,159 1,221 1,361 1,383
Glynn County 1,311 1,540 1,623 1,810 1,839
Gordon County 1,094 1,285 1,354 1,510 1,534
Grady County 1,112 1,306 1,376 1,534 1,559
Greene County 1,346 1,581 1,666 1,858 1,888
Gwinnett County 1,511 1,775 1,870 2,085 2,119
Habersham County 1,138 1,337 1,409 1,571 1,596
Hall County 1,334 1,567 1,651 1,841 1,871
Hancock County 995 1,168 1,231 1,373 1,395
Haralson County 1,137 1,335 1,407 1,569 1,594
Harris County 1,453 1,706 1,798 2,005 2,037
Hart County 1,124 1,320 1,391 1,551 1,576
Heard County 1,087 1,276 1,345 1,500 1,524
Henry County 1,403 1,648 1,737 1,937 1,968
Houston County 1,218 1,430 1,507 1,680 1,707
Irwin County 1,061 1,246 1,313 1,464 1,488
Jackson County 1,382 1,624 1,711 1,908 1,939
Jasper County 1,169 1,373 1,447 1,613 1,639
Jeff Davis County 970 1,139 1,200 1,338 1,360
Jefferson County 1,010 1,186 1,250 1,394 1,416
Jenkins County 978 1,149 1,211 1,350 1,372
Johnson County 995 1,169 1,232 1,374 1,396
Jones County 1,239 1,455 1,533 1,709 1,737
Lamar County 1,227 1,441 1,518 1,693 1,720
Lanier County 1,076 1,264 1,332 1,485 1,509
Laurens County 1,133 1,330 1,402 1,563 1,588
Lee County 1,319 1,550 1,633 1,821 1,850
Liberty County 1,216 1,428 1,505 1,678 1,705
Lincoln County 1,135 1,333 1,405 1,567 1,592
Long County 1,132 1,330 1,401 1,562 1,587
Lowndes County 1,164 1,367 1,440 1,606 1,632
Lumpkin County 1,262 1,482 1,562 1,742 1,770
Macon County 1,001 1,176 1,239 1,381 1,404
Madison County 1,131 1,329 1,400 1,561 1,586
Marion County 1,087 1,276 1,345 1,500 1,524
McDuffie County 1,122 1,317 1,388 1,548 1,573
McIntosh County 1,214 1,426 1,503 1,676 1,703
Meriwether County 1,099 1,291 1,360 1,516 1,541
Miller County 1,073 1,260 1,328 1,481 1,505
Mitchell County 1,018 1,196 1,260 1,405 1,428
Monroe County 1,239 1,455 1,533 1,709 1,737
Montgomery County 1,054 1,237 1,304 1,454 1,477
Morgan County 1,294 1,520 1,602 1,786 1,815
Murray County 999 1,173 1,236 1,378 1,400
Muscogee County 1,219 1,432 1,509 1,683 1,710
Newton County 1,255 1,474 1,553 1,732 1,760
Oconee County 1,584 1,860 1,960 2,185 2,221
Oglethorpe County 1,172 1,377 1,451 1,618 1,644
Paulding County 1,305 1,533 1,615 1,801 1,830
Peach County 1,154 1,355 1,428 1,592 1,618
Pickens County 1,281 1,504 1,585 1,767 1,796
Pierce County 1,038 1,219 1,285 1,433 1,456
Pike County 1,370 1,609 1,695 1,890 1,920
Polk County 1,194 1,403 1,478 1,648 1,675
Pulaski County 1,122 1,317 1,388 1,548 1,573
Putnam County 1,173 1,378 1,452 1,619 1,645
Quitman County 953 1,120 1,180 1,316 1,337
Rabun County 1,266 1,487 1,567 1,747 1,775
Randolph County 937 1,101 1,160 1,293 1,314
Richmond County 1,127 1,324 1,395 1,555 1,581
Rockdale County 1,336 1,569 1,653 1,843 1,873
Schley County 1,162 1,365 1,438 1,603 1,629
Screven County 1,028 1,207 1,272 1,418 1,441
Seminole County 1,002 1,177 1,240 1,383 1,405
Spalding County 1,216 1,428 1,505 1,678 1,705
Stephens County 1,130 1,327 1,398 1,559 1,584
Stewart County 834 979 1,032 1,151 1,169
Sumter County 1,049 1,232 1,298 1,447 1,471
Talbot County 1,039 1,220 1,286 1,434 1,457
Taliaferro County 1,020 1,198 1,262 1,407 1,430
Tattnall County 1,017 1,195 1,259 1,404 1,426
Taylor County 962 1,129 1,190 1,327 1,348
Telfair County 877 1,030 1,085 1,210 1,229
Terrell County 945 1,110 1,170 1,305 1,326
Thomas County 1,147 1,348 1,420 1,583 1,609
Tift County 1,114 1,309 1,379 1,538 1,562
Toombs County 1,006 1,182 1,245 1,388 1,411
Towns County 1,150 1,350 1,423 1,587 1,612
Treutlen County 888 1,043 1,099 1,225 1,245
Troup County 1,181 1,387 1,462 1,630 1,656
Turner County 1,050 1,233 1,299 1,448 1,472
Twiggs County 1,012 1,189 1,253 1,397 1,420
Union County 1,257 1,477 1,556 1,735 1,763
Upson County 1,020 1,198 1,262 1,407 1,430
Walker County 1,042 1,223 1,289 1,437 1,460
Walton County 1,353 1,589 1,674 1,867 1,897
Ware County 1,049 1,232 1,298 1,447 1,471
Warren County 968 1,137 1,198 1,336 1,357
Washington County 1,100 1,293 1,362 1,519 1,543
Wayne County 1,071 1,257 1,325 1,477 1,501
Webster County 975 1,145 1,207 1,346 1,368
Wheeler County 994 1,167 1,230 1,371 1,394
White County 1,234 1,449 1,527 1,703 1,730
Whitfield County 1,104 1,296 1,366 1,523 1,548
Wilcox County 978 1,149 1,211 1,350 1,372
Wilkes County 1,138 1,337 1,409 1,571 1,596
Wilkinson County 1,008 1,183 1,247 1,390 1,413
Worth County 1,061 1,246 1,313 1,464 1,488

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Page Last Reviewed or Updated: 02-Sep-2016