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Maryland - 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
Allegany County 1,158 1,360 1,433 1,598 1,624
Anne Arundel County 1,977 2,322 2,447 2,728 2,772
Baltimore city 1,432 1,682 1,772 1,976 2,008
Baltimore County 1,687 1,982 2,088 2,328 2,366
Calvert County 1,992 2,339 2,465 2,748 2,793
Caroline County 1,529 1,796 1,892 2,110 2,144
Carroll County 1,926 2,262 2,384 2,658 2,701
Cecil County 1,711 2,010 2,118 2,362 2,400
Charles County 2,027 2,381 2,509 2,798 2,843
Dorchester County 1,471 1,727 1,820 2,029 2,062
Frederick County 1,900 2,232 2,352 2,622 2,665
Garrett County 1,269 1,490 1,570 1,751 1,779
Harford County 1,764 2,072 2,183 2,434 2,473
Howard County 2,312 2,715 2,861 3,190 3,242
Kent County 1,563 1,835 1,934 2,156 2,191
Montgomery County 2,284 2,683 2,827 3,152 3,203
Prince George's County 1,912 2,245 2,366 2,638 2,681
Queen Anne's County 1,997 2,345 2,471 2,755 2,800
Somerset County 1,283 1,507 1,588 1,771 1,799
St. Mary's County 1,881 2,209 2,328 2,596 2,638
Talbot County 1,698 1,995 2,102 2,344 2,382
Washington County 1,509 1,772 1,867 2,082 2,115
Wicomico County 1,444 1,696 1,787 1,993 2,025
Worcester County 1,597 1,876 1,977 2,204 2,240

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