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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5
Appling County 1,015 1,192 1,256 1,400 1,423
Atkinson County 1,000 1,175 1,238 1,380 1,403
Bacon County 910 1,069 1,126 1,255 1,276
Baker County 1,034 1,215 1,280 1,427 1,450
Baldwin County 1,256 1,476 1,555 1,734 1,762
Banks County 1,246 1,463 1,542 1,719 1,747
Barrow County 1,233 1,448 1,526 1,701 1,729
Bartow County 1,256 1,476 1,555 1,734 1,762
Ben Hill County 995 1,168 1,231 1,373 1,395
Berrien County 1,025 1,203 1,268 1,414 1,437
Bibb County 1,246 1,463 1,542 1,719 1,747
Bleckley County 1,162 1,365 1,438 1,603 1,629
Brantley County 1,046 1,228 1,294 1,443 1,466
Brooks County 1,106 1,299 1,369 1,526 1,551
Bryan County 1,582 1,858 1,958 2,183 2,218
Bulloch County 1,243 1,460 1,538 1,715 1,743
Burke County 1,064 1,250 1,317 1,468 1,492
Butts County 1,251 1,469 1,548 1,726 1,754
Calhoun County 1,026 1,205 1,270 1,416 1,439
Camden County 1,407 1,652 1,741 1,941 1,973
Candler County 1,181 1,387 1,462 1,630 1,656
Carroll County 1,202 1,412 1,488 1,659 1,686
Catoosa County 1,227 1,442 1,519 1,694 1,721
Charlton County 1,020 1,198 1,262 1,407 1,430
Chatham County 1,466 1,721 1,814 2,023 2,055
Chattahoochee County 1,046 1,228 1,294 1,443 1,466
Chattooga County 1,016 1,193 1,257 1,402 1,424
Cherokee County 1,554 1,825 1,923 2,144 2,179
Clarke County 1,302 1,529 1,611 1,796 1,825
Clay County 1,103 1,295 1,365 1,522 1,547
Clayton County 1,226 1,440 1,517 1,691 1,719
Clinch County 1,163 1,366 1,439 1,604 1,630
Cobb County 1,569 1,843 1,942 2,165 2,200
Coffee County 1,092 1,283 1,352 1,507 1,532
Colquitt County 1,055 1,239 1,306 1,456 1,480
Columbia County 1,426 1,675 1,765 1,968 2,000
Cook County 1,067 1,253 1,320 1,472 1,496
Coweta County 1,420 1,667 1,757 1,959 1,991
Crawford County 1,157 1,359 1,432 1,597 1,622
Crisp County 1,047 1,230 1,296 1,445 1,468
Dade County 1,138 1,336 1,408 1,570 1,595
Dawson County 1,472 1,729 1,822 2,032 2,064
Decatur County 1,130 1,328 1,399 1,560 1,585
DeKalb County 1,512 1,776 1,871 2,086 2,120
Dodge County 1,088 1,278 1,347 1,502 1,526
Dooly County 1,063 1,248 1,315 1,466 1,490
Dougherty County 1,197 1,405 1,481 1,651 1,678
Douglas County 1,377 1,617 1,704 1,900 1,931
Early County 1,153 1,354 1,427 1,591 1,617
Echols County 1,081 1,270 1,338 1,492 1,516
Effingham County 1,336 1,569 1,653 1,843 1,873
Elbert County 1,088 1,278 1,347 1,502 1,526
Emanuel County 1,064 1,250 1,317 1,468 1,492
Evans County 1,163 1,366 1,439 1,604 1,630
Fannin County 1,223 1,436 1,513 1,687 1,714
Fayette County 1,735 2,038 2,147 2,394 2,433
Floyd County 1,222 1,435 1,512 1,686 1,713
Forsyth County 1,778 2,088 2,200 2,453 2,493
Franklin County 1,164 1,368 1,441 1,607 1,633
Fulton County 1,782 2,093 2,206 2,460 2,499
Gilmer County 1,223 1,436 1,513 1,687 1,714
Glascock County 1,043 1,225 1,291 1,439 1,463
Glynn County 1,339 1,572 1,657 1,848 1,877
Gordon County 1,136 1,334 1,406 1,568 1,593
Grady County 1,181 1,387 1,462 1,630 1,656
Greene County 1,444 1,696 1,787 1,993 2,025
Gwinnett County 1,539 1,808 1,905 2,124 2,158
Habersham County 1,210 1,422 1,498 1,670 1,697
Hall County 1,358 1,595 1,681 1,874 1,905
Hancock County 1,089 1,279 1,348 1,503 1,527
Haralson County 1,223 1,436 1,513 1,687 1,714
Harris County 1,516 1,780 1,876 2,092 2,126
Hart County 1,215 1,427 1,504 1,677 1,704
Heard County 1,162 1,365 1,438 1,603 1,629
Henry County 1,406 1,651 1,740 1,940 1,971
Houston County 1,279 1,502 1,583 1,765 1,794
Irwin County 1,007 1,182 1,246 1,389 1,412
Jackson County 1,380 1,621 1,708 1,904 1,935
Jasper County 1,197 1,406 1,482 1,652 1,679
Jeff Davis County 978 1,148 1,210 1,349 1,371
Jefferson County 1,075 1,262 1,330 1,483 1,507
Jenkins County 1,103 1,295 1,365 1,522 1,547
Johnson County 1,021 1,200 1,264 1,409 1,432
Jones County 1,326 1,557 1,641 1,830 1,859
Lamar County 1,240 1,457 1,535 1,712 1,739
Lanier County 1,180 1,386 1,460 1,628 1,654
Laurens County 1,170 1,374 1,448 1,615 1,641
Lee County 1,375 1,615 1,702 1,898 1,928
Liberty County 1,239 1,455 1,533 1,709 1,737
Lincoln County 1,340 1,573 1,658 1,849 1,879
Long County 1,186 1,393 1,468 1,637 1,663
Lowndes County 1,230 1,444 1,522 1,697 1,724
Lumpkin County 1,305 1,533 1,615 1,801 1,830
McDuffie County 1,183 1,389 1,464 1,632 1,659
McIntosh County 1,275 1,498 1,578 1,759 1,788
Macon County 1,021 1,199 1,263 1,408 1,431
Madison County 1,165 1,368 1,442 1,608 1,634
Marion County 1,146 1,346 1,418 1,581 1,607
Meriwether County 1,136 1,334 1,406 1,568 1,593
Miller County 1,194 1,403 1,478 1,648 1,675
Mitchell County 1,081 1,270 1,338 1,492 1,516
Monroe County 1,290 1,516 1,597 1,781 1,809
Montgomery County 1,095 1,286 1,355 1,511 1,535
Morgan County 1,346 1,581 1,666 1,858 1,888
Murray County 1,071 1,257 1,325 1,477 1,501
Muscogee County 1,289 1,514 1,595 1,778 1,807
Newton County 1,277 1,500 1,581 1,763 1,791
Oconee County 1,631 1,916 2,019 2,251 2,288
Oglethorpe County 1,184 1,390 1,465 1,633 1,660
Paulding County 1,319 1,549 1,632 1,820 1,849
Peach County 1,229 1,443 1,521 1,696 1,723
Pickens County 1,370 1,610 1,696 1,891 1,922
Pierce County 1,115 1,310 1,380 1,539 1,564
Pike County 1,388 1,630 1,718 1,916 1,946
Polk County 1,192 1,400 1,475 1,645 1,671
Pulaski County 1,193 1,401 1,476 1,646 1,672
Putnam County 1,229 1,443 1,521 1,696 1,723
Quitman County 1,020 1,198 1,262 1,407 1,430
Rabun County 1,324 1,555 1,639 1,827 1,857
Randolph County 1,041 1,222 1,288 1,436 1,459
Richmond County 1,155 1,357 1,430 1,594 1,620
Rockdale County 1,334 1,567 1,651 1,841 1,871
Schley County 1,172 1,376 1,450 1,617 1,643
Screven County 1,081 1,270 1,338 1,492 1,516
Seminole County 1,062 1,247 1,314 1,465 1,489
Spalding County 1,230 1,444 1,522 1,697 1,724
Stephens County 1,173 1,378 1,452 1,619 1,645
Stewart County 932 1,095 1,154 1,287 1,307
Sumter County 1,137 1,335 1,407 1,569 1,594
Talbot County 1,138 1,336 1,408 1,570 1,595
Taliaferro County 1,072 1,259 1,327 1,480 1,503
Tattnall County 1,060 1,245 1,312 1,463 1,486
Taylor County 1,016 1,194 1,258 1,403 1,425
Telfair County 902 1,059 1,116 1,244 1,264
Terrell County 1,056 1,240 1,307 1,457 1,481
Thomas County 1,194 1,403 1,478 1,648 1,675
Tift County 1,184 1,390 1,465 1,633 1,660
Toombs County 1,096 1,288 1,357 1,513 1,537
Towns County 1,238 1,454 1,532 1,708 1,736
Treutlen County 922 1,083 1,141 1,272 1,293
Troup County 1,213 1,424 1,501 1,674 1,701
Turner County 1,076 1,264 1,332 1,485 1,509
Twiggs County 1,134 1,331 1,403 1,564 1,590
Union County 1,210 1,422 1,498 1,670 1,697
Upson County 1,061 1,246 1,313 1,464 1,488
Walker County 1,094 1,285 1,354 1,510 1,534
Walton County 1,366 1,605 1,691 1,885 1,916
Ware County 1,045 1,227 1,293 1,442 1,465
Warren County 986 1,158 1,220 1,360 1,382
Washington County 1,160 1,363 1,436 1,601 1,627
Wayne County 1,133 1,330 1,402 1,563 1,588
Webster County 1,077 1,265 1,333 1,486 1,510
Wheeler County 1,018 1,196 1,260 1,405 1,428
White County 1,256 1,476 1,555 1,734 1,762
Whitfield County 1,139 1,338 1,410 1,572 1,598
Wilcox County 1,057 1,241 1,308 1,458 1,482
Wilkes County 1,193 1,401 1,476 1,646 1,672
Wilkinson County 1,058 1,242 1,309 1,460 1,483
Worth County 1,080 1,269 1,337 1,491 1,515

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