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 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
Allegany County 1,149 1,349 1,422 1,586 1,611
Anne Arundel County 2,065 2,426 2,556 2,850 2,896
Baltimore city 1,483 1,742 1,836 2,047 2,080
Baltimore County 1,742 2,046 2,156 2,404 2,443
Calvert County 2,045 2,402 2,531 2,822 2,868
Caroline County 1,563 1,835 1,934 2,156 2,191
Carroll County 1,986 2,333 2,458 2,741 2,785
Cecil County 1,736 2,039 2,149 2,396 2,435
Charles County 2,085 2,449 2,581 2,878 2,924
Dorchester County 1,436 1,686 1,777 1,981 2,013
Frederick County 1,963 2,305 2,429 2,708 2,752
Garrett County 1,281 1,504 1,585 1,767 1,796
Harford County 1,831 2,150 2,266 2,527 2,567
Howard County 2,417 2,838 2,991 3,335 3,389
Kent County 1,687 1,982 2,088 2,328 2,366
Montgomery County 2,368 2,782 2,931 3,268 3,321
Prince George's County 1,972 2,317 2,441 2,722 2,766
Queen Anne's County 2,045 2,402 2,531 2,822 2,868
Somerset County 1,375 1,615 1,702 1,898 1,928
St. Mary's County 1,904 2,236 2,356 2,627 2,669
Talbot County 1,813 2,130 2,244 2,502 2,542
Washington County 1,549 1,819 1,917 2,137 2,172
Wicomico County 1,416 1,664 1,753 1,955 1,986
Worcester County 1,609 1,889 1,991 2,220 2,256