Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Allegany County

1,148

1,349

1,421

1,584

1,610

Anne Arundel County

2,009

2,360

2,487

2,773

2,818

Baltimore County

1,703

2,000

2,108

2,350

2,388

Calvert County

2,047

2,404

2,533

2,824

2,870

Caroline County

1,528

1,795

1,891

2,108

2,143

Carroll County

1,953

2,294

2,417

2,695

2,738

Cecil County

1,708

2,006

2,114

2,357

2,395

Charles County

2,068

2,428

2,559

2,853

2,899

Dorchester County

1,414

1,661

1,750

1,951

1,983

Frederick County

1,941

2,279

2,402

2,678

2,721

Garrett County

1,259

1,479

1,558

1,737

1,765

Harford County

1,777

2,087

2,199

2,452

2,491

Howard County

2,335

2,743

2,890

3,222

3,274

Kent County

1,638

1,924

2,027

2,260

2,297

Montgomery County

2,346

2,756

2,904

3,238

3,290

Prince George's County

1,947

2,287

2,410

2,687

2,731

Queen Anne's County

2,021

2,373

2,501

2,789

2,834

St. Mary's County

1,883

2,211

2,330

2,598

2,640

Somerset County

1,293

1,518

1,600

1,784

1,813

Talbot County

1,736

2,039

2,149

2,396

2,435

Washington County

1,530

1,797

1,894

2,112

2,146

Wicomico County

1,409

1,655

1,744

1,945

1,976

Worcester County

1,623

1,907

2,009

2,240

2,276

Baltimore city

1,450

1,703

1,795

2,001

2,034


Rate the Small Business and Self-Employed Website